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FAKULTAS EKONOMI
DEPARTEMEN AKUNTANSI
KUIS PARALEL
AKUNTANSI KEUANGAN 2
KAMIS, 28 MARET 2013
UNIVERSITAS INDONESIA
FAKULTAS EKONOMI
DEPARTEMEN AKUNTANSI
Related
Jul 5
y
Jul 20
y
Au 10
g
Au 24
g
Se 1
p
Se 9
p
Se 21
p
Oc 15
t
Oc 30
t
No
v
De
c
De
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De
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Instruction :
1. Prepare the journal entries for the above transactions and a
memorandum note, if needed.
2. Construct the equity section for the above information.
PROBLEM 3 (DILUTIVE SECURITIES & EPS)
Part 1
Kwang Co.
Financial Position Statement
Equity Section
As of Jan 1 2012
UNIVERSITAS INDONESIA
FAKULTAS EKONOMI
DEPARTEMEN AKUNTANSI
$3.000.0
00
$600.00
0
$570.00
0
UNIVERSITAS INDONESIA
FAKULTAS EKONOMI
DEPARTEMEN AKUNTANSI
UNIVERSITAS INDONESIA
FAKULTAS EKONOMI
DEPARTEMEN AKUNTANSI
2. On May 10, MPPA sold 500 shares of Timezone for Rp1500 per
share.
3. On September 3, MPPA purchased 300 shares of MDS for Rp3200
per share.
4. At December 31, the shares had the following price per share
values: Timezone Rp1500, MDS Rp 3500, Times Bookstore Rp225.
PROBLEM 5 (STATEMENT OF CASH FLOW)
PT Maskapai Indonesia is an airline company that serves main
destinations in Indonesia. Here financial statement that been provided by
its accountant for financial year of 2012
PT. Maskapai Indonesia
Comprehensive Income Statement
for period ended Dec 2012
27,208,203,000
Revenue
Operating Expenses:
Flight Operations
Passengers and Airport Expense
Hotel and Employee Services
General and Administration
Total operating expenses
(15,848,636,000)
(2,329,671,000)
(4,243,670,000)
(3,730,865,000)
(26,152,842,000)
Operating Income
1,055,361,000
Interest Income
Income from Associates
Financial charge
Gain on foreign exchange
Impairment loss
Income before tax
Income tax expense
Net Income
Other Comprehensive Income
Comprehensive Income
198,743,000
145,650,000
(173,490,000)
48,968,000
(34,309,000)
1,240,923,000
(193,992,000)
1,046,931,000
80,206,000
1,127,137,000
UNIVERSITAS INDONESIA
FAKULTAS EKONOMI
DEPARTEMEN AKUNTANSI
UNIVERSITAS INDONESIA
FAKULTAS EKONOMI
DEPARTEMEN AKUNTANSI