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    Kunci Jawaban Asistensi Akm 3 Pertemuan 4 Cashflows

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    aldo sinaga
    Cuan Company's statement of cash flows for the year ended May 31, 2019 shows: 1) Net cash provided by operating activities was $264,688, which was derived from net income of $227,500 plus non-cash expenses like depreciation of $43,750 and changes in working capital accounts. 2) Net cash used in investing activities was $49,000 for the purchase of plant assets. 3) Net cash used in financing activities was $201,250, which included repayment of bonds payable of $52,500, cash dividends of $183,750, and proceeds from issuing shares of $35,000.

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    Kunci Jawaban Asistensi Akm 3 Pertemuan 4 Cashflows

    Uploaded by

    aldo sinaga
    58 views3 pages
    Cuan Company's statement of cash flows for the year ended May 31, 2019 shows: 1) Net cash provided by operating activities was $264,688, which was derived from net income of $227,500 plus non-cash expenses like depreciation of $43,750 and changes in working capital accounts. 2) Net cash used in investing activities was $49,000 for the purchase of plant assets. 3) Net cash used in financing activities was $201,250, which included repayment of bonds payable of $52,500, cash dividends of $183,750, and proceeds from issuing shares of $35,000.

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    Kunci jawaban asistensi akm 3 pertemuan 4 cashflows

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    Cuan Company's statement of cash flows for the year ended May 31, 2019 shows: 1) Net cash provided by operating activities was $264,688, which was derived from net income of $227,500 plus non-cash expenses like depreciation of $43,750 and changes in working capital accounts. 2) Net cash used in investing activities was $49,000 for the purchase of plant assets. 3) Net cash used in financing activities was $201,250, which included repayment of bonds payable of $52,500, cash dividends of $183,750, and proceeds from issuing shares of $35,000.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    58 views3 pages

    Kunci Jawaban Asistensi Akm 3 Pertemuan 4 Cashflows

    Uploaded by

    aldo sinaga
    Cuan Company's statement of cash flows for the year ended May 31, 2019 shows: 1) Net cash provided by operating activities was $264,688, which was derived from net income of $227,500 plus non-cash expenses like depreciation of $43,750 and changes in working capital accounts. 2) Net cash used in investing activities was $49,000 for the purchase of plant assets. 3) Net cash used in financing activities was $201,250, which included repayment of bonds payable of $52,500, cash dividends of $183,750, and proceeds from issuing shares of $35,000.

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    © All Rights Reserved
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    of 3

    KUNCI JAWABAN ASISTENSI AKM 3 PERTEMUAN 4

    CASH FLOW -INDIRECT METHOD

    INCREASE/DECREASE

    Cuan Company
    Comparative Statement of Financial Position
    as of May 31

    2019 2018
    Cash $49.438 $35.000
    Account receivable $131.250 $101.500 $-29.750
    Inventory $385.000 $437.500 $52.500
    Prepaid expenses $15.750 $12.250 $-3.500
    Plant assets $1.050.000 $878.500 $-171.500
    Accumulated Depr-Plant
    assets $-262.500 $-218.750 $43.750

    TOTAL ASSETS $1.368.938 $1.246.000 $-122.938


    Account payable $215.250 $201.250 $14.000
    Salaries and wages payable $82.688 $126.000 $-43.312
    Interest payable $47.250 $43.750 $3.500
    Bonds payable $122.500 $175.000 $-52.500

    TOTAL LIABILITIES $467.688 $546.000 $-78.313


    Share capital-ordinary, $ 17,5
    par $647.500 $490.000 $157.500
    Retained Earnings $253.750 $210.000 $43.750
    TOTAL LIABILITIES AND
    EQUITY $1.368.938 $1.246.000 $122.938

    ADDITIONAL INFORMATIONS
    :
    Plant assets
    Plant assets 2018 Rp878.500
    beli Rp171.500 kas + $49.000
    Rp1.050.000 ordinary shares + $7.000
    Rp-

    plant assets 2019 Rp1.050.000

    Share Capital- Ordinary


    ordinary shares Rp490.00
    2018 0
    Rp122.50
    terbit untuk plant 0 tidak berpengaruh terhadap kas
    bertambah 35000 (2000 yang di additional data 6 x
    terbit dengan cash Rp35.000 $1,75)
    Rp647.50
    0
    Rp-
    ordinary shares Rp647.50
    2019 0

    STATEMENT OF CASH FLOWS

    Cuan Company
    Statement of Cash Flows
    For the Year Ended May,31,2019

    cash flows from operating activities


    net income $227.500
    adjustment to reconcike net income to net
    cash provided by operating activities
    Depreciation expense $43.750
    Increase in account receivable $-29.750
    Decrease in merchandise inventory $52.500
    Increase in prepaid expenses $-3.500
    Increase in account payable $14.000
    Decrease in salaries payable $-43.312
    Increase in interest payable $3.500 $37.188
    Net cash provided by operating activities $264.688

    Cash flows from investing activities


    Purchase of plant assets $-49.000
    Net cash provided by investing activities $-49.000

    Cash flows from financing activities


    Bonds payable $-52.500
    cash dividend paid $-183.750
    issuance of ordinary shares $35.000 $-201.250
    Net cash used by financing activities $-201.250

    NET INCREASE IN CASH $14.438


    cash May 1, 2019 $35.000
    Cash May 31, 2019 $49.438

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