Soal Kasus (Create by : @do_weee)

Administration and general expense Rp 4,000

Beginning inventory Rp 6,000
Ending inventory Rp 10,000
Gain on sale of vehicle Rp 1,000
Interest expense Rp 200
Loss on litigation Rp 600
Revenues Rp 80,000
Selling expense Rp 14,000 including advertising expense

1)
PT A
LAPORAN LABA/RUGI
Yang berakhir pada 31 Desember 2014

Revenues Rp 80,000
COGS:
Beginning inventory Rp 6,000
2) Purchased Rp 64,000
Rp 70,000
Ending inventory Rp (10,000)
COGS Rp (60,000)
Gross Profit Rp 20,000
Expenses:
Selling expense Rp 2,800
Administration and general expense Rp 4,000
Total expenses Rp (6,800)
EBIT Rp 13,200
Interest expense Rp (200)
EBT Rp 13,000
Income Tax (25%) Rp (3,250)
EAT Rp 9,750
3)
Other Income :
Gain on sale of vehicle Rp 1,000
Loss on litigation Rp (600)
Rp 400
Net Income Rp 10,150
Saham treasuri $ 14,000 Laba ditahan
Dana pensiun $ 80,000 Kas
Piutang usaha $ 40,000 Utang obligasi
Utang usaha $ 38,000 Bangunan
Hak paten $ 18,000 Utang gaji
Biaya penataan ulang pabrik $ 8,000 Peralatan pabrik
Sediaan barang dagang $ 36,000 Sinking fund
Investasi saham jangka panjang $ 24,000 Fee waralaba
Saham biasa $ 134,000 Tambahan modal setoran diatas pari

1)

NERACA
Per 31 Desember 2014

AKTIVA P
Harta: Kewajiban:
Kas $ 120,000 Utang usaha
Sinking fund $ 30,000 Utang gaji
Piutang usaha $ 40,000 Utang obligasi
Sediaan barang dagang $ 36,000
Peralatan pabrik $ 16,000 Modal:
Bangunan $ 120,000 Saham treasuri
Investasi saham jangka panjang $ 24,000 Tambahan modal setoran diatas
Hak paten $ 18,000 Laba ditahan
$ 404,000
----------> Enterprise Net Income

----------> Value Added

----------> Net income to shareholders & Net income to residual equity shareholders (Karena saham dividen saham prefe
 $ 138,000
$ 120,000
$ 80,000
$ 120,000
$ 34,000
$ 16,000
$ 30,000
$ 18,000
$ 100,000

ACA
mber 2014

Passiva

$ 38,000
$ 34,000
tang obligasi $ 80,000
$ 152,000

aham treasuri $ 14,000

ambahan modal setoran diatas pari $ 100,000
aba ditahan $ 138,000
$ 252,000
$ 404,000
ena saham dividen saham preferen tidak ada)