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PT Barata Indah Financial Statements 2019

The document presents financial statements for PT. Barata Indah for years 2019 and 2018. It shows increases in total assets from Rp. 500 billion to Rp. 547 billion, driven mainly by increases in land, equipment, inventory, accounts receivable, and cash. Total equity and liabilities also increased by Rp. 47 billion to Rp. 547 billion, with increases in share capital, salaries payable, and decreases in retained earnings and long-term notes payable. The company's net income for 2019 was Rp. 67 billion. Additional information provided cash flows from the sale of equipment and equity investments during the year.

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Munisa Laila
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84 views4 pages

PT Barata Indah Financial Statements 2019

The document presents financial statements for PT. Barata Indah for years 2019 and 2018. It shows increases in total assets from Rp. 500 billion to Rp. 547 billion, driven mainly by increases in land, equipment, inventory, accounts receivable, and cash. Total equity and liabilities also increased by Rp. 47 billion to Rp. 547 billion, with increases in share capital, salaries payable, and decreases in retained earnings and long-term notes payable. The company's net income for 2019 was Rp. 67 billion. Additional information provided cash flows from the sale of equipment and equity investments during the year.

Uploaded by

Munisa Laila
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

Soal 1 :

PT. BARATA INDAH


Comparative Statement of Financial Position
As of December 2019 dan 2018

2019 2018
( Rp. ) ( Rp.)
Land 50.000.000,-- 35.000.000.-
Building 145.000.000,- 145.000.000,-
Accumulated depr - Building (37.000.000,--) (28.000.000 ,--)
Equipment 70.000.000,-- 48.000.000,--
Accumulated Depr - Equipment (21.000.000,--) (14.000.000,--)
Equity Investment (non- trading) 50.000.000,-- 80.000.000,--
Merchandise Inventory 80.000.000,-- 66.000.000,--
Accounts Receivable 150.000.000,-- 127.000.000,--
Cash 60.000.000,-- 41.000.000,--
Total Assets 547.000.000,-- 500.000.000,--

Share Cap - Ordinary 310.000.000,-- 260.000.000 ,--


Retained Earnings 92.000.000,-- 95.000.000,--
LongTerm notes Payable 62.000.000,-- 70.000.000,--
Accounts Payable 58.000.000,-- 60.000.000,--
Salaries Payable 25.000.000,-- 15.000.000,--
Equity and Liabilities 547.000.000,-- 500.000.000,--

PT. BARATA INDAH


Income Statement
For The Year Ended December 31, 2019 (dalam Rp.)
Sales 900.000,000,--
Cost of Goods Sold 550.000.000,--
Gross Margin 350.000.000,--
Less : Operating Expenses ( depr.exp 22.juta ) 250.000.000,--
Income from Operations 100.000.000,--
Other Income and Expenses :
Loss on sale of Equipment (3.000,000,--)
Gain on sale of Equity Investment 20.000.000,--
Total operating Expense 17.000.000,--
117.000.000,--
Income Tax expense 50.000.000,--
Net Income 67.000.000,--

Informasi tambahan :
a) Equipment dengan Cost Rp. 10.000.000,- telah disusutkan 60% dijual thn 2019
b) Equity Investment dengan harga Rp. 35.000.000,- telah dijual selama thn 2019
c) Sebagian saham biasa diterbitkan sebagai pertukaran tanah
d) Cash dividend telah diumumkan dan dibayar tahun berjalan

Diminta :
1. Susun cash flow dengan “Direct method”
2. Susun Net Cash Provided by Operating Expenses dengan “Indirect method”

1
Jawaban :
1. Buat increase/ decrease Comparative statement PT. BARATA INDAH

2019 2018 Increase/


( Rp. ) ( Rp.) decrease
Land 50.000.000,-- 35.000.000.- 15.000.000,--
Building 145.000.000,- 145.000.000,- 0,--
Accumulated depr - Building (37.000.000,--) (28.000.000 ,--) 9.000.000,--
Equipment 70.000.000,-- 48.000.000,-- 22.000.00,==
Accumulated Depr - Equipment (21.000.000,--) (14.000.000,--) 7.000.000,--
Equity Investment (non- trading) 50.000.000,-- 80.000.000,-- (30.000.000,--)
Merchandise Inventory 80.000.000,-- 66.000.000,-- 14.000.000,--
Accounts Receivable 150.000.000,-- 127.000.000,-- 23.000.000,--
Cash 60.000.000,-- 41.000.000,-- 19.000.000,--
Total Assets 547.000.000,-- 500.000.000,-- 47.000.000,--

Share Cap - Ordinary 310.000.000,-- 260.000.000 ,-- 50.000.000,--


Retained Earnings 92.000.000,-- 95.000.000,-- 3.000.000,--
LongTerm notes Payable 62.000.000,-- 70.000.000,-- 8.000.000,--
Accounts Payable 58.000.000,-- 60.000.000,-- 2.000.000,--
Salaries Payable 25.000.000,-- 15.000.000,-- 10.000.000,--
Equity and Liabilities 547.000.000,-- 500.000.000,-- 47.000.000,--

Cash Flow “ DIRECT METHOD ”

CASH FLOW FROM OPERATING ACTIVITIES :


1. Cash Receipt From Customer-(Rev. from sales - increase in AR ) =
= 900 jt - 23 jt = 877 jt 877.000.000,--
2. Cash payment to supplier =
( COGS + increase in inventory + decrease in AP)
= 550 jt +14 jt+ 2jt = 566.000.000,--
3. Cash payment for operating expenses =
(Op. exp + incr. in prepaid – incr. in acrued pay =
( 250 jt- 9 jt - 13 jt) + 0-10 jt = 218.000.000,--
4. Cash payment for taxes = 50.000.000,- 50.000.000,--
………….>> Total Cash Payment ………………… (834.000.000,--)
Net Cash provided by operating activities 43.000.000,--

CASH FLOW FROM INVESTING ACTIVITIES :


1. Sale of Equipment * ………………….. 1.000.000,--
2. Purchase of equipment * ……………. (32.000.000,--)
3. Sale of equity Investment ………….. 55.000.000,--
4. Purchases of Equity Investment ….. ( 5.000.000,--)
Net Cash provided by Investing activities …………………………… 19.000.000,--

CASH FLOW FROM FINANCING ACTIVITIES :


1. Issuance of share …………………….. 35.000.000,--
2. Payment of dividend ………………. (70.000.000,--)
3. Payment of LT Notes ……………….. ( 8.000.000,--)
Net Cash used by Investing activities …………………………… (43.000.000,--)
Net Increased in cash ………………………………………………..>> 19.000.000,--
2
Net Increased in cash ………………………………………………..>> 19.000.000,--
Cash in the beginning 1 Jan 2019 ……………………………. 41.000.000,--
Cash at the Ending 31 December 2019 …………………… 60.000.000,--

Notes : Diterbitkan share capital untuk membeli land 15.000.000,--


===================================================================
 Perhitungan Equipment : Cash flow from Investing actiity
Equipment awal .. 48 jt
Jual ………………….. 10 jt …cost = 10 jt, acc depr 60%= 6 jt ,BV = 4jt ,loss 3jt -jual 1 jt
Sisa ………………….. 38 jt
Akhir 31/12 2019 70 jt
Ada pertambahan 32 jt ..> = purchase of equipment 32 juta (cash out)

 Perhitungan Equity investment : Cash flow from Investing activity


Equity invest awal 80 jt
Jual ………………….. 35 jt … harga 35 jt dijual dengan Gain 20 jt ….. Harga jual 55
jt
Sisa ………………….. 45 jt
Akhir 31/12 2019 50 jt
Ada pertambahan 5 jt ..> = purchase of equity Invetsment 5 juta (cash out)

 Perhitungan issuance share: Cash flow from Investing activity


Share yang diterbitkan 50 juta ……. Sebagian untuk Land 15 juta – 35 jt terima cash

 Perhitungan pembayaran deviden : Cash flow from Investing activity


RE awal ……… 95 juta
Net Income 67 juta
162 juta
RE akhir 92 juta
Bayar dev 70 juta ……….. cash out

================

Cash Flow “ INDIRECT METHOD ”

CASH FLOW FROM OPERATING ACTIVITIES :


Net Income ………………………………….. 67.000.000,-
Adjustment :
1. Depr Expenses ………………………………. 22.000.000,--
2. Loss on sale of equipment …………….. 3.000.000,--
3. Gain on sale of equity investment ….. ( 20.000.000,--)
4. Increase in Merchandise Inventory…. ( 14.000.000,--)
5. Increase in Account Receivable …….. ( 23.000.000,--)
6. Decrease in Account Payable …………. ( 2.000.000,--)
7. Increase in Salary Payable ……………… 10.000.000,--
TOTAL ADJUSTMENT …………………………………………………..>> ( 24.000.000,--)
Net Cash Provided bu Operating Activities . …………………….. 43.000.000,--
3
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