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Martinez Corporation Cash Transactions 2015

1. The document contains the name, student ID, class, and assignment details of a student named Arini Alfahani studying accounting. 2. The assignment contains 3 questions - the first asks to prepare the operating activities section of the statement of cash flows for Ames Company for 2015. The second asks to compute the net cash from investing activities for Martinez Corporation for 2015. The third asks to indicate the proper financial statement classification for various accounts. 3. The response provides the statement of cash flows for operating activities for Ames Company for 2015, the statement of cash flows for investing activities for Martinez Corporation for 2015, and an explanation of how to classify preference shares depending on whether they are considered trading securities or

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arini alfahani
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706 views2 pages

Martinez Corporation Cash Transactions 2015

1. The document contains the name, student ID, class, and assignment details of a student named Arini Alfahani studying accounting. 2. The assignment contains 3 questions - the first asks to prepare the operating activities section of the statement of cash flows for Ames Company for 2015. The second asks to compute the net cash from investing activities for Martinez Corporation for 2015. The third asks to indicate the proper financial statement classification for various accounts. 3. The response provides the statement of cash flows for operating activities for Ames Company for 2015, the statement of cash flows for investing activities for Martinez Corporation for 2015, and an explanation of how to classify preference shares depending on whether they are considered trading securities or

Uploaded by

arini alfahani
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Nama : Arini Alfahani

NIM : 19803244017
Kelas : A19 Pendidikan Akuntansi
Tugas Akuntansi Keuangan Menengah I

Soal :
1. BE5-13 Ames Company reported 2015 net income of HK$151,000. During 2015, accounts
receivable increased by HK$13,000 and accounts payable increased by HK$9,500. Depreciation
expense was HK$44,000. Prepare the cash flows from operating activities section of the statement
of cash flows (amounts in thousands).
2. BE5-14 Martinez Corporation engaged in the following cash transactions during 2015. Sale of land
and building R$191,000 Purchase of treasury shares 40,000 Purchase of land 37,000 Payment of
cash dividend 95,000 Purchase of equipment 53,000 Issuance of ordinary shares 147,000
Retirement of bonds 100,000 Compute the net cash provided (used) by investing activities.
3. E5-1 (Statement of Financial Position Classifications) Presented below are a number of statement
of financial position accounts of Cunningham, Inc. (a) Investment in Preference Shares. (h) Interest
Payable. (b) Treasury Shares. (i) Deficit. (c) Share Capital—Ordinary. (j) Trading Securities. (d)
Dividends Payable. (k) Income Taxes Payable. (e) Accumulated Depreciation—Equipment (l)
Unearned Service Revenue. (f) Construction in Process. (m) Work in Process. (g) Petty Cash. (n)
Salaries and Wages Payable. Instructions For each of the accounts above, indicate the proper
statement of financial position classification. In the case of borderline items, indicate the additional
information that would be required to determine the proper classification

Jawaban :
1.

Ames Company
Statement of Cash Flow
2015
Cash flows from operating activities
Net income $ 151.000
Adjustments to reconcile net income to
net cash provided by operating activities
Depreciation
expense $ 44.000
Increase in accounts
payable $ 9.500
Increase in accounts
receivable -$ 13.000 $ 40.500
Net cash provided by operating activities $ 191.500

2.

Martinez Corporation
Statement of Cash Flow
2015
Sale of land and building $ 191.000
Purchase of land. -$ 37.000
Purchase of equipment. -$ 53.000

Net cash provided by investing


activities $ 101.000

3.
Jadi jika saham preferen (investasi ekuitas) itu mudah dipasarkan dan dimiliki terutama untuk dijual
dalam waktu yang dekat untuk dapat menghasilkan pendapatan dalam jangka pendek perbedaan
harga, maka akuntersebut harus sebagai asset lancer atau disebut asset lancer dan juga disetai
dengan sekuritas perdagangan. Begitupun sebaliknya, jika file saham preferen bukanlah sesuatu
sekuritas perdagangan, maka itu harus diklasifikasi sebagai tersedia untuk dijual. Sekuritas yang
tersedia untuk dijual itu nantinya diklasifikasi sebagai surat berharga atau tidak lancar tergantung
dengan keadaan.

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