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Istiqlal Ramadhan Rasyid - 11180820000040 - Latihan Soal AKM 1Ch.5

1. The document provides practice questions from Chapter 5 of an accounting textbook. 2. One question provides the partial statement of financial position for Aramis SE, listing current assets including inventory, accounts receivable, interest receivable, trading securities, and cash. 3. Another question asks to classify items from a company's financial statements such as dividends payable, bonds payable, and customer advances as either current or non-current liabilities.

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150 views3 pages

Istiqlal Ramadhan Rasyid - 11180820000040 - Latihan Soal AKM 1Ch.5

1. The document provides practice questions from Chapter 5 of an accounting textbook. 2. One question provides the partial statement of financial position for Aramis SE, listing current assets including inventory, accounts receivable, interest receivable, trading securities, and cash. 3. Another question asks to classify items from a company's financial statements such as dividends payable, bonds payable, and customer advances as either current or non-current liabilities.

Uploaded by

Istiqlal Ramadhan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Latihan Soal Chapter 5

Nama : Istiqlal Ramadhan Rasyid


NIM : 11180820000040
Kelas : 3A Akuntansi

E5-7

Aramis SE
Current Assets
Statement of Financial Position (partial)
Inventory
Finish Goods €52.000
WIP 34.000
Materials 187,000 €273.000

Acc. Receivable 161.000


Less: Allowance for doubtful acc. 12.000 149.000
Interest Receivable
{(€ 40.000 x 6%) x 4/12} 1.600
Trading securities at FV 29.000
Cash 92.000
Less: cash restricted
For plant expansion 50.000 42.000
Total Current Assets €494.600

E5-8

1. Dividends Payable  [(1.000.000-50.000) x $2] = $1.900.000 , dilaporkan di kewajiban


lancar
2. Bonds Payable $25.000.000 dan Interest Payable  ($100.000.000 x 8% x 3/12) =
$2.000.000 dilaporkan di kewajiban lancar sedangkan Bonds Payable $75.000.000 dilaporkan
di kewajiban tidak lancar
3. Customer Advances  ($12.000.000+30.000.000-25.000.000)= $17.000.000 dilaporkan di
kewajiban lancar
P5-4
Kishwaukee Corp.
Statement of Financial Position
Dec. 31 2019

Assets
Current Assets
Cash £175.900
Accounts Receivable 170.000
Inventories 312.100 £$658.000

Non-Current Assets
Long Term Investment
Cash in bank 70.000
Treasury notes at FV 138.00 208.000

Fix Assets
Land 950.000
Buildings 1.640.000
Less: Accum. Depreciation –Buildings 410.000 2.180.000
Total Assets £3.046.000

Liabilities n Equity
Liabilities
Current Liabilities
Notes Payable £100.000
Income Tax Payable 75.000 £175.000

Non-Current Liabilities
Notes Payable (£600.000-$100.000) 500.000

Equity
Share capital – ordinary, authorized
and issued, 1,000,000 shares, no
par 1.150.000
Retained Earnings (£858.000-120.000 Goodwill) 738.000
Less: Treasury Shares at cost 87.000
Total Shareholders Equity 1.801.000
Minority Interest 570.000
Total Liabilities n Equity £3.046.000

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