LATIHAN SOAL LAPORAN LABA RUGI

SOAL I
Berdasarkan data keuangan tahun 2017 PT Peduli Sesama berikut, susunlah Statement of Comprehensive
Income.
Jumlah
No Akun
(dalam $)
1 Accounts payable 312.700
2 Accounts Receivables 398.700
3 Accrued expenses 46.200
4 Accumulated depreciation-buildings and equipment 228.600
5 Accumulated other compherensive income 65.000
6 Advertising expense 27.000
7 Allowance for doubtful accounts 35.000
8 Bad debt expense 8.600
9 Beginning inventory 125.000
10 Bonds payable 165.000
11 Buildings and equipment 961.500
12 Cash 63.650
13 Current portion of long term debt 62.000
14 Deferred tax liability 126.700
15 Depreciation and amortization expense 30.000
16 Ending inventory 296.000
17 Freight-in 32.000
18 Freight-out 20.000
19 Gain on derivatives 3.400
20 Gain on sale of investment 37.000
21 Income tax expense 33.585
22 Income tax on loss from discontinuing business operations 15.300
23 Intangible assets 165.000
24 Interest expense 18.250
25 Interest revenue 12.750
26 Investment securities (trading) 67.350
27 Investments (long term) 128.000
28 Investories 296.000
29 Land 76.300
30 Long term lease obligations 135.000
31 Long term notes payable 100.000
32 Loss from discontinuing business operations 51.000
33 Loss from translation adjustment 2.450
34 Loss on remeasurement of pension liability 1.250
35 Loss on sale of equipment 5.250
36 Miscellaneous general expense 9.200
37 Miscellaneous selling expense 12.000
38 Net purchases 630.000
39 Officers' and office salaries 44.000
40 Other current liabilities 28.600
41 Other non current assets 37.800
42 Other noncurrent liabilities 72.500
43 Prepaid expenses 32.900
44 Retained earnings 308.900
45 Sales 800.000
46 Sales discounts 8.000
47 Sales return and allowances 12.000
48 Sales salaries 46.000
49 Share capital-ordinary 170.000
50 Share premium-ordinary 375.000
51 Short term notes payable 50.000
52 Taxes and insurance 26.500
53 Treasury share 54.000
54 Unrealized gain on AFS securities 1.180
SOAL II
Modal PT Sinergi terdiri dari 40.000 lembar saham biasa. Berikut data keuangan perusahaan per tanggal 31
Desember 2017.

Sales $1,050,000
Purchase discounts 18,000
Purchases 642,000
Loss on discontinued operations (net of tax) 28,000
Selling expenses 128,000
Cash 60,000
Accounts receivable 90,000
Share capital 200,000
Accumulated depreciation 180,000
Dividend revenue 8,000
Inventory, January 1, 2015 152,000
Inventory, December 31, 2015 125,000
Unearned service revenue 4,400
Accrued interest payable 1,000
Land 370,000
Patents 100,000
Retained earnings, January 1, 2015 290,000
Interest expense 17,000
General and administrative expenses 150,000
Dividends declared 29,000
Allowance for doubtful accounts 5,000
Notes payable (maturity 7/1/18) 200,000
Machinery and equipment 450,000
Materials and supplies 40,000
Accounts payable 60,000

Jumlah income taxes yang diperuntukkan untuk penghasilan kegiatan normal sebesar $33,600, tidak
termasuk dampak pajak dari discontinued operations loss sebesar $12,000.

Diminta:
1. Susun income statement.
2. Susun retained earnings statement.