ASSYVA NAILA AGUSTINE EMERSON ELECTRIC

023002001093 Income Statement

TUGAS CASH FLOW PRAK. ALK For the Year Ended December 31, Year 2
EMERSON ELECTRIC Sales 338,150

Cost of Goods Sold -175,000

Comparative Statement of Financial Position
December 31, Year 1 and Year 2 Gross Profit 163,150
Year 2 Year 1 Selling &
Administration - 85,000
Expense
Patents 46,000 50,000
Depreciation &
Amortization - 35,000 -120,000
(4,000) Expense
Equipment 154,000 130,000 24,000 Operating Profit 43,150
Accumulated Depreciation-Equipment -35,000 (25,000)
Interest Expenses - 11,400
10,000
Other Assets 35,000 18,000 Gain on Sale of 2,000 -9,400
17,000 Equipment
Total Non-Current Assets 200,000 173,000
Income Before Tax 33,750
Prepaid Expenses 5,000 4,000
Income Tax Expense -6,750
1,000
Inventories 40,000 60,000 (20,000) Net Income 27,000
Account Receivables 62,000 49,000 13,000
Cash 6,000 9,000 (3,000)
Total Current Assets 113,000 122,000 Informasi tambahan (dalam ribuan) :
Total Assets 313,000 295,000 1. Pembayaran dividen selama tahun ke-2 sebesar $6,000.
2. Perusahaan membeli equipment pada tahun ke-2 sebesar $54,000
3. Equipment terjual dengan harga $11,000 dengan harga perolehan $30,000 dan sudah terdepresiasi 70%
LIABILITIES AND EQUITY pada tahun ke-2
Common Stock 150,000 130,000 Diminta : Laporan Arus Kas untuk tahun ke-2 dengan metode langsung.
20,000
Retained Earnings 57,000 36,000 21,000
Total Equity 207,000 166,000
Long-Term Debt 48,000 77,000 (29,000)
Wages Payable 8,000 4,000 4,000 R/E beg. 36,000
Income Taxes Payable 4,000 6,000 (2,000) Net Income 27,000
Account Payable 46,000 42,000 4,000 R/E end. - 57,000
Total Liabilities 106,000 129,000 Dividend - 6,000
Total Liabilities and Equity 313,000 295,000 -

CRFC = Net sales + AR↓ atau CRFC = Net sales - AR↑ Deprecitation Expense = Selisih Acc Depr + Acc Depr Asset yang dijual
325,150 Depreciation Expense = 10.000 + (30.0 31,000
CPTS = COGS - Inventory↓ - AP↑
151,000 Sale of Equipment:
CPFOE = (Opr. Exp – Depr.Exp – Amort. Exp ) + Prepaid Exp↑ - Accrued. Exp↑ Cost 30,000
82,000 Depreciation 21,000
CPFI = Interest Expense + Interest Payable ↓ 9,000
11,400 2,000 *Dari Gain on Sale of Equipment
CPFIT = Income Taxes + Income Taxes Payable 11,000
8,750 Purchase of Equipment = 30.000 + 24.000 = 54.000

PT Frada
Statement of Cash Flow- Direct Method
For the Year Ended December 31, 2016
Cash Flow from Operating Activities
Cash receipt from customers 325,150
Cash Payment :
To supplier 151,000
For operating expenses 82,000
For Interest 11,400
For Income Taxes 8,750 253,150
Net Cash Provided by Operating Activities 72,000

Cash used in Investing Activities

Sale of Equipment 11,000
Purchase of Equipment (54,000)
Purchase Other Assets (17,000)
Net Cash Used by Investing Activities (60,000)

Cash Flow from Financing Activities

Payment of Dividend (6,000)
Issued Common Stock 20,000
Long Term Payable Redemption (29,000)
Net Cash Used by Financing Activities (15,000)
Net Decrease in Cash (3,000)
Beginning Cash Balance 9,000
Ending Cash Balance 6,000
 ASSYVA NAILA AGUSTINE
023002001093

DIGITAL MEDIATAMA CORP Sales Revenues

Cost of Goods Sold

Comparative Statement of Financial Position
December 31, Year 2 and Year 1 Gross Profit
Year 2 Year 1
Operating Expenses

Patents 140,000 140,000 Operating Income

Accumulated Amortization -10,000 130,000 Gain on Sale of
10,000 Equipment
Plant and Equipment 2,650,000 1,950,000 700,000 Interest Expenses
Accumulated Depreciation -600,000 2,050,000 -510,000 1,440,000 90,000
Other Assets 200,000 175,000 Income before
25,000 Income Tax
Accumulated Depreciation -30,000 170,000 -25,000 150,000 5,000 Income Tax
Total Non-Current Assets 2,350,000 1,590,000 Net Income
Account Receivable, net 860,000 550,000 310,000
Inventories 935,000 790,000 145,000 Informasi tambahan (dalam ribuan) :
Prepaid Expenses 25,000 - 1. Laba rugi tahun ke-2 $160,000 dan tahun ke-1 $130,000
25,000 2. Pembayaran dividen selama tahun ke-2 $109,000 dan tahun ke-1 $100,000
Cash 500,000 640,000 -140,000 3. Biaya penyusutan untuk tahun ke-2 $10,000
Total Current Asset 2,320,000 1,980,000 4. Amortisasi paten tahun ke-2 $10,000
Total Assets 4,670,000 3,570,000

LIABILITIES AND EQUITY

Common Stock $1 Par 2,000,000 1,800,000 200,000
Retained Earnings 248,000 197,000 51,000
Total Equity 2,248,000 1,997,000
Long-Term Debt 1,650,000 850,000 800,000
Account Payable 630,000 600,000 30,000
Deferred Income Tax 57,000 45,000 12,000
Other Current Liabilities 85,000 78,000 7,000
Total Liabilities 2,422,000 1,573,000
Total Liabilities and Equity 4,670,000 3,570,000

DIGITAL MEDIATAMA CORP

Statement of Cash Flow- Indirect Method
For the Year Ended December 31, 2016
Cash Flow from Operating Activities
Net Income 30,000
Adj to reconcile net income to net cash :
Depreciation Expense 115,000
Amortization Expense 20,000
Gain on Sale 000
Increase in AR (310,000)
Increase in Inventory (145,000)
Increase in Prepaid Expense (25,000)
Increase in AP 30,000
Increase in Deferred Tax Payable 12,000
Increase in Other Current Liabilities 7,000
(296,000)
Net Cash Provided by Operating Activities (266,000)

Cash Flow From Investing Activities

Purchase of Patents 140,000
Purchase of Plant & Equipment 700,000
Purchase of Other Asset 25,000
Net Cash used by Investing Activities (865,000)

Cash Flow from Financing Activities

Payment of dividend (9,000)
Issued Common Stock 200,000
Long Term Debt Redemption 800,000
Net Cash used by Financing Activities 991,000
Net Decrease in Cash (140,000)
Beginning Cash Balance 640,000
Ending Cash Balance 500,000