3
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 225.000 |
Rp 205.700 |
|
Prepaid Insurance |
Rp 56.800 |
Rp 52.000 |
|
Long-Term
Investment |
Rp 276.000 |
Rp 228.000 |
|
Machine |
Rp 540.000 |
Rp 490.000 |
|
Machine Accumulated Depreciation |
(Rp 100.000) |
(Rp 104.000) |
|
Total Assets |
Rp 1.365.000 |
Rp 1.034.500 |
|
Liabilities and Equity |
|
|
|
Liability |
|
|
|
Accounts
Payable |
Rp 224.000 |
Rp 134.600 |
|
Wages Payable |
Rp 33.000 |
Rp 34.000 |
|
Dividend Payable |
Rp 20.000 |
Rp 30.000 |
|
Bond Payable |
Rp 200.000 |
Rp 270.000 |
|
Equity |
|
|
|
Common Share
Capital |
Rp 440.000 |
Rp 350.000 |
|
Retained
Earnings Balance |
Rp 448.000 |
Rp 215.900 |
|
Total Liabilities and Equity |
Rp 1.365.000 |
Rp 1.034.500 |
The following information is presented below the Profit/Loss Report of PT Mayora Indah Tbk for the period of December 31, 2018 is:
PT. Mayora Indah Tbk.
Income statement
For the Period Ended December 31, 2018
Sales Rp 785.560
Deductible:
Cost of Goods Sold (Rp 270.920)
Gross Profit Rp
514.640
Revenue, and
Other Expenses consist of:
Operating Expenses (Rp
111.820)
Interest Expense (Rp 14.460)
Income Tax Expense (Rp 54.560)
Profit on Machine Sales Rp 9.000
Total
Revenue, and Other Expenses (Rp 171.840)
Net Profit Rp 342.800
Additional information:
1. Depreciation expense has been included in operating expenses.
2. Machines with an acquisition cost of Rp 120,000, and have been depreciated by 80% were sold in 2018, and new machines were purchased.
3. There were no unrealized gains or losses on investments in 2018.
4. Bonds of PT Mayora Indah Tbk matured, and were paid in cash in 2018 at the nominal value.
5. Cash dividends that have been declared, and paid in 2018.
Question: Prepare a Cash Flow Statement for the Indirect Method of PT Mayora Indah Tbk for the period of December 31, 2018!
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