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    Soal Cash Flow Revisi

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    nikolas.125210110

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    Soal Cash Flow Revisi

    Uploaded by

    nikolas.125210110
    2 views4 pages

    Original Title

    soal cash flow Revisi

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    2 views4 pages

    Soal Cash Flow Revisi

    Uploaded by

    nikolas.125210110

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 4

    Berikut ini adalah neraca komparatif Gold Corp per tanggal 31 Dec 2022 dan 2021

    (in Rupiah):

    2022 2021
    Assets
    Non current assets :
    Property, plant and equipment 1.240.000.000 1.090.000.000
    Intangible Assets 9.000.000 10.000.000

    Current Assets :
    Inventories 32.000.000 25.000.000
    Trade Receivables 27.000.000 33.000.000
    Investment 5.000.000 0
    Cash 554.500.000 355.000.000
    Total Assets 1.867.500.000 1.513.000.000

    Equity And Liabilities


    Equity
    Ordinary Share Capital 650.000.000 550.000.000
    Share Premium account 200.000.000 150.000.000
    Retained Earnings 695.000.000 668.000.000

    Non current liabilities :


    Borrowings 250.000.000 80.000.000

    Current liabilities :
    Trade Payables 49.500.000 40.000.000
    Accrued Interest 1.700.000 2.000.000
    Income Tax Payable 21.300.000 23.000.000
    Total liabilities and equities 1.867.500.000 1.513.000.000

    Gold Corp
    Statement of profit or loss
    For the year ended Dec 31, 2022

    Partial ( in Rupiah )

    Profit from operations 59.000.000


    Finance cost (1.000.000)
    Profit before tax 58.000.000
    Income tax (3.000.000)
    Profit for year 55.000.000

    Informasi tambahan :
    1. Beban depresiasi untuk gedung dan peralatan berjumlah Rp30.000.000 dan
    Rp5.000.000. Beban amortisasi intangible asset Rp 1.000.000

    2. Berikut rincian Property, plant and equipment :

    2022 2021
    Land 175.000.000 350.000.000
    Building 1.100.000.000 800.000.000
    Accumulated Depreciation-Building (180.000.000) (150.000.000)
    Equipment 160.000.000 250.000.000
    Accumulated Depreciation-Equipment (15.000.000) (160.000.000)
    1.240.000.000 1.090.000.000

    3. Dijual tanah cost Rp 175.000.000 dijual dengan memperoleh laba Rp 10.000.000.


    4. Terdapat pembelian gedung sebesar Rp 300.000.000 dengan mengeluarkan uang
    tunai sebesar Rp 50.000.000 dan sisanya dengan pinjaman bank ( borrowings )
    5. Peralatan dengan harga perolehan Rp175.000.000 dan telah disusutkan sebesar
    Rp 150.000.000 dijual dengan harga Rp30.000.000.
    6. Terdapat pembelian peralatan secara tunai
    7. Investment merupakan government bond yang sangat likuid dan diklasifikasikan
    sebagai cash equivalent
    8. Diumumkan dan dibayar dividen selama tahun berjalan

    Diminta :
    Buatlah Statement of cash flow yang berakhir 31 Desember 2022 ( menurut IAS 7 ) !
    Gold Corp
    Statement of cash flow
    For the year ended Dec 31, 2022

    Cash Flows from Operating Activities


    Profit before tax 58.000
    Finance cost 1.000
    Depreciation expense - Building 30.000
    Depreciation expense - Equipment 5.000
    Amortization Expense 1.000
    Gain on sale of land (10.000)
    Gain on sale of equipment (5.000)
    Movement in trade receivable 6.000
    Movement in inventory (7.000)
    Movement in trade payable 9.500
    Cash generated from operations 88.500
    Tax paid (4.700)
    Interest paid (1.300)

    Net cash from operating activities 82.500


    Cash Flows from Investing Activities
    Sale of equipment 30.000
    Purchase of building (50.000)
    Sale of land 185.000
    Purchase of equipment (85.000)
    Net cash from investing activities 80.000
    Cash Flows from Financing Activities
    Dividend paid (28.000)
    Movement in borrowings (80.000)
    Proceeds from issue of share 150.000
    Net cash from financing activities 42.000
    Increase in cash 204.500
    Cash & cash equivalent at beginning balance 355.000
    Cash & cash equivalent at ending balance 559.500

    Borrowing :
    Awal 80.000.000
    Beli tanah 250.000.000
    330.000.000
    Bayar hutang 80.000.000
    Akhir 250.000.000
    Equipment
    Awal 250 jt
    Dijual ( cost) 175 jt
    75 jt
    Beli ?? 85 jt
    Akhir 160 jt

    Interest paid =
    income statemet 1.000.000
    Accrued interest turun 300.000
    Kas yg dibayar 1.300.000

    Tax paid =
    income statemet 3.000.000
    Inc tax payable turun 1.700.000
    Kas yg dibayar 4.700.000

    RE beginning 668
    Net income 55
    Dividend ?? 28
    RE ending 695

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