Assignment

 Do the following questions below correctly, and carefully! III. STATEMENT OF CASH FLOW (30%) The following information is presented below in the Comparative Financial Position Report of PT Mayora Indah Tbk for the 2017 and 2018 periods: PT. Mayora Indah Tbk. Statement of Comparative Financial Position 2018 And 2017 Period Account Name Year 2018 Year 2017 Aset     Cash Rp              181.600 Rp                96.800 Accounts Receivable Rp              185.600 Rp                66.000 Supplies Rp          ...

 Do the following questions below correctly, and carefully! II. INVESTMENT (35%) As of December 31, 2017, PT Pyridam Farma Tbk has investments in ordinary shares which are categorized as long-term investments as follows: Common Stock Investment Number of Ordinary Shares Outstanding Total Cost PT. Indofarma Tbk. 2,000 shares of ordinary shares Rp   70.000.000 PT. Kalbe Farma Tbk. 5,000 shares of ordinary shares Rp 100.000.000 PT. Kimia Farma Tbk. 1,000 shares of ordinary shares Rp   85.000.000 On that date, the fair value or market value of all common shares is equal to cost. The company does not have significant influence over the investee. Transactions that occurred during 2018 are as follows: 1. On June 1 2018 that a cash dividend was received from PT Kalbe Farma Tbk in the amount of Rp 1,000 per share of common stock. 2. On July 1 2018 ...

I. LONG TERM LIABILITIES (35%) On March 1, 2016 PT Unilever Tbk issued bonds with a nominal value of Rp 100,000 with a bond interest rate of 8%, the term of the bonds is two years. Interest payments are made every 1 March and 1 October. The bonds are issued at an issue rate of 110%. Amortization of premium or amortization of discount is carried out using the straight-line method. Question: 1. Calculate the market value of the bonds at the time of issuance, and make a journal entry on the date of issuance of the bonds! 2. Make a list of interest expense, and amortize the bond! 3. Prepare journal entries to record interest payments, and amortization from October 1, 2016 to December 31, 2017! 4. If on June 1, 2017 the bonds are withdrawn at the withdrawal rate of 96%, make the required journals and calculations for PT Unilever Tbk! 5. If on June 1 2017 the bonds are withdrawn at the withdrawal rate of 120%, make the required journals and calculations for PT Unilever Tbk!

  Problem 1. Inventory (Weight 30%)   PT. Kong Kuan sells various types of carpets originating from India. The best-selling carpet is the Chaiya type so that there are quite a lot of transactions in a month. The following are transactions related to Chaiyo carpets at PT. Kong Kuan during January 2012:   Date T r   a   n   s   a ctions U n   i   ts Price   /   u   n   i   t T o   t   a   l 1   Janua r i Balance 200 500 . 000 100 . 000 . 000 3   Janua r i Sell 30 700 . 000    21 . 000 . 000 7   Janua r i Buy 100 520 . 000    52 . 000 . 000 1 2   Janua r i Sell 60 750 . 000    45 . 000 . 000 1 5   Janua r i Sell 40 750 . 000    30 . 000 . 000 2 0   Janua r i Buy 150 510 . 000    76 . 500 . 000 2 1   Janua r i Sell 120 750 . 000     90 . 000 . 000 2 4   Janua r i Sell 80 760 . 000     60 ....