8/9/2019 Akun tugas

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Aditya Rifcky MuhammadD3 Akuntansi / 03 / 2-I

SOAL 1 CorporationPT CHANDRA

a. Journal

Date Description Debit Credit Jan

10

Cash

  Preered Stoc! 

  P"C on sales o# Preered Stoc! 

1$00000

1000000

$00000%arch

&

Cash

  Co''on Stoc!   P"C on sales o# co''on stoc! 

(&00000

0 &0000000

$&00000

0%a)

$*Cash  Treasur) Stoc! 

  P"C on sales o# treasur) stoc! 

1*000000 1100000

0

$000000

 June&

Cash Di+idend  Cash Di+idend Pa)able

&&0000&&0000

 June

,

Cash Di+idend

  Cash Di+idend Pa)able

&-00000

&-00000 June

(

Stoc! Di+iden

  Stoc! Di+iden Distributable

  P"C in /cess o# par co''on stoc! 

1$,*,00

0 100000

-&*,000 Jul)

10Cash Di+idend Pa)able  Cash

&&0000&&0000

11 Cash Di+idend Pa)able

  Cash

&-00000

&-00000

1$ Stoc! Di+iden Distributable  Co''on Stoc! 

100000100000

Sept10

onds Pa)ableRetained arnin2s

10000000 1000000

0Oct

11

Cash

P"C in e/cess o# Par Treasur) Stoc!   Treasur) Stoc! 

1*&0000

0*000000 1,&0000

0No+

$$

Cash

  Co''on Stoc! 

  P"C on sales o# Co''on Stoc! 

(300000

0 &000000

0$300000

0Dec $ Cash Di+iden

  Cash Di+idend Pa)able

&&0000

&&0000* Cash Di+idend

  Cash Di+idend Pa)able(&-$00

(&-$00- Stoc! Di+idend $13&-0

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8/9/2019 Akun tugas

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Aditya Rifcky MuhammadD3 Akuntansi / 03 / 2-I

 Jun

$&

Cash

 "n+est'ent "n Stoc!9PT Shinta

-000000

0 -000000

0Au2*0

CashLoss in sale o# in+est'ent

 "n+est'ent "n stoc! 

-(&00000

$300000 &0-00000Des

*1

"n+est'ent in Stoc! 

  "nco'e #ro' PT Shinta

-$&0000

0 -$&00000

Des

*1

Loss in e/cess o# 'ar!et +alue

  "n+est'ent in stoc!9PT ;unti

"n+es'ent in Stoc!9PT Shintao?Panuli#e corp

State'ent o# cash>o?s

:or the @ear ended Dece'ber *17 $01*

Cash>o? :ro' Operatin2 Acti+it)Net "nco'e *,*00

AdBust'ent to reconcile net inco'e to net cash >o?

AddDecrease in AR 10&00

Decrease in "n+entor) 1&00Depreciation e/pense $0300A'ortiation e/pense Patent &000

"ncrease "nco'e Ta/ Pa)able &00 *-00

Deduct

o? #ro' "n+estin2 acti+ities

Cash #ro' sale uidin2 10000Cash #ro' sale "n+est'ent A+ailable #or sale 10$&00

Less

Cash paid to purchase Land ,&00E

Cash paid #or purchase buildin2 10&000ECash paid #or purchase e5uip'ent 1$000E

Net Cash>o? used #or in+estin2 acti+ities (*000E

Cash>o?s #ro' Fnancin2 acti+ities

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Aditya Rifcky MuhammadD3 Akuntansi / 03 / 2-I

Cash recei+ed #ro' issuin2 bond pa)able *0000Less

Cash paid #or di+idend $0(00E

Net cash >o? #ro' Fnancin2 acti+ities 3*00"ncrease in Cash (00E

Cash in the be22innin2 &&000Cash at the end -,*00