![Tugas Personal 1 - Diaz Hesron Deo Simorangkir - 2602202526 [PDF]](https://pdfs.asia/img/200x200/tugas-personal-1-diaz-hesron-deo-simorangkir-2602202526.jpg)
5 0 190 KB
Tugas Personal ke-1 Week 2
Klasifikasi dari Statement of financial position biasanya terdiri dari. a. Investments
g. Share Premium
b. Plant Assets
h. Retained Earnings
c. Intangible Assets
i.
Non-Current Liabilities
d. Other Assets
j.
Current Liabilities
e. Current Assets
k. Notes to Financial Statements
f.
l.
Share Capital
Not Reported on Statement of Financial Position
Tunjukkan dengan menggunakan huruf di atas bagaimana masing-masing item berikut akan diklasifikasikan pada laporan posisi keuangan yang disusun pada tanggal 31 Desember 2020. Jika akun kontra, atau jumlah yang negatif maka gunakan tanda kurung pada huruf yang dipilih. Huruf dapat digunakan lebih dari sekali atau tidak sama sekali. J. __ 1.
Accrued salaries and wages
J. __ 2.
Rental revenues for 3 months collected in advance
B. __ 3.
Land used as plant site
E. __ 4.
Equity securities classified as trading
E. __ 5.
Cash
J. __ 6.
Accrued interest payable due in 30 days
G. __ 7.
Share premium–preference shares
J. __ 8.
Dividends in arrears on preference shares
E. __ 9.
Petty cash fund
F. __ 10.
Ordinary shares
Financial Accounting I
K. __ 11.
Bond indenture covenants
E. __ 12.
Allowance for doubtful accounts
B. __ 13.
Accumulated depreciation
Kasus 1 Di bawah ini disajikan informasi terkait Viel AG pada 31 Desember 2022, akhir tahun pertama operasinya. Sales revenue Cost of goods sold Selling and administrative expenses Gain on sale of plant assets Unrealized gain on non-trading equity securities Interest expense Loss on discontinued operations Allocation to non-controlling interest Dividends declared and paid
€310,000 140,000 50,000 30,000 10,000 6,000 12,000 40,000 5,000
Hitunglah: (a) income from operations, (b) net income, (c) net income attributable to Viel AG controlling shareholders, (d) comprehensive income, and (e) retained earnings balance at December 31, 2022. Abaikan pajak. a. Income from operations € 310.000
Sales revenue Cost of goods sold
(€ 140.000) € 170.000
Gross profit Selling administrative expenses Income operations
and (€ 50.000)
from
€ 120.000
b. Net income Financial Accounting I
Income from operations
€ 120.000
Other expenses and income : Gain on sale of plant assets
€ 30.000
Total income
€ 150.000
Interest expense
(€ 6.000)
Income from continued operations
€ 144.000
Loss on discontinued operations
(€ 12.000) € 132.000
Net income
c. Net income attributable to Viel AG controlling shareholders Net income
€ 132.000
Dividend declared and paid
(€ 5.000) € 127.000
Net income attributable
d. Comprehensive income Net income
€ 132.000
Unrealized gain on nontrading equity securities
€ 10.000
Comprehensive income
€ 142.000
e. Retained earnings balance at December 31, 2022
Financial Accounting I
€ 132.000
Net income Dividends pain
declared
and
(€ 5.000)
Retained earnings balance at December 31, 2022
€ 127.000
Kasus 2 Akuntan MotherLove Store telah menyusun informasi berikut dari catatan perusahaan sebagai dasar laporan laba rugi untuk tahun yang berakhir pada 31 Desember 2022. Rent revenue Interest expense Unrealized gain on non-trading equity securities, net of tax Selling expense Income tax Administrative expenses Cost of goods sold Net sales Cash dividends declared Loss on sale of plant assets Ada 20.000 saham biasa yang beredar sepanjang tahun.
£ 29,000 18,000 31,000 140,000 30,600 181,000 516,000 980,000 16,000 15,000
Diminta: a.
Susunlah laporan laba rugi komprehensif dengan menggunakan combined statement approach Laporan laba rugi komprehensif dengan menggunakan combined statement approach Net sales Cost of goods sold Gross profit
£ 980.000 (£ 516.000) £ 464.000
Other income : Rent revenue
£ 29.000
Financial Accounting I
Operating and other expenses : Administrative expenses
(£ 181.000)
Interest expense
(£ 18.000)
Selling expense
(£ 140.000)
Loss on sale of plant assets
(£ 15.000)
Net profit before tax
£ 139.000
Income tax
(£ 30.600)
Net profit after tax
£ 108.400
Other comprehensive income : Unrealized gain on non-trading equity securities, net of tax
£ 31.000
Comprehensive income
£ 139.400
b. Buatlah laporan laba rugi komprehensif dengan menggunakan two statement approach Laporan laba rugi komprehensif dengan menggunakan two statement approach Net sales Cost of goods sold Gross profit
£ 980.000 (£ 516.000) £ 464.000
Other income : Rent revenue
£ 29.000
Operating and other expenses : Administrative expenses
(£ 181.000)
Interest expense
(£ 18.000)
Selling expense
(£ 140.000)
Financial Accounting I
c.
Loss on sale of plant assets
(£ 15.000)
Net profit before tax
£ 139.000
Income tax
(£ 30.600)
Net profit after tax
£ 108.400
Format mana yang Anda rekomendasikan? Jelaskan alasan Anda. Saya merekomendasikan metode two statement approach dikarenakan metode ini umum digunakan.
*** Nama
: Diaz Hesron Deo Simorangkir
NIM
: 2602202526
Kelas
: LGFA
Mata Kuliah : Financial Accounting I Program Studi : S1 Akuntansi (D3-S1)
Financial Accounting I
