TUGAS AKUNTANSI UNTUK MANAGER

STUDI KASUS LONE PINE CAF

ANGGOTA KELOMPOK
1. ADITYA ANANDA UTTAMA
2. DEA MARSALLY
3. DINAR RIZKI WULANDARI
4. FEBY RAHMAWATI
5. HERIAWAN AKMAM
MAGISTER MANAJEMEN
UNIVERSITAS INDONESIA
2014

I.

CASE 2 3 A
A. OVERVIEW SOAL
TANGGA
L

KEJADIAN

NOMINAL
total capital = $ 48.000

tiap pemilik memberi modal secara cash $16.000

1/11/20
09
1/11/20
09

- Mr.Antoine = $ 16.000
- Mrs.Antoine = $ 16.000
- Mrs.Landers = $ 16.000
Tanda tangan kontrak sewa lone pine caf untuk 1 tahun ke depan. Sewa per
bulan $ 1.500
Pembelian saham dari operator caf sebelumnya yang meliputi :
- equipment = $ 53.200

1/11/20
09

Total sewa 1 tahun = $

18.000
total pembelian saham = $
56.000

- inventory = 2.800
yang di danai dengan :
- bank loan =$ 21.000
- capital = 35.000

1/11/20
09
1/11/20
09
1/11/20
09
30/3/20
10
30/3/20
10
30/3/20
10
30/3/20
10
30/3/20
10
30/3/20
10
30/3/20
10
31/3/20
10

Membeli "operating license" untuk jangka waktu 1 tahun secara cash

operating license = $ 1.428

Membeli cash register baru

$ 1.400

sisa dana dari $ 69.000 ditaruh pada checking account

Status Cash Register

$ 311

Status checking account

$ 1.030

Ski instructor melunasi hutangnya

$ 870

Lone Pine Caf berhutang kepada supplier

$ 1.583

Akumulasi depresiasi asset

$ 2.445

Status Inventory

$ 2.430

Pembayaran Bank Loan

Mr. Antoine dan Mrs. Landers menghilang dengan membawa mesin cash
register beserta isinya

$ 2.100

B. Pembahasan
1. Menyiapkan Balance Sheet untuk Tanggal 2 November 2009
1/11/2009 Cash
Capital
1/11/2009 Rent Expense
Account Payable
1/11/2009 Cash
Bank Loan
1/11/2009 Equipment
Cash
1/11/2009 Inventory
Cash
1/11/2009 Prepaid License

$
$
$
$
$
$
$
$
$
$
$

48,000
48,000
1,500
1,500
21,000
21,000
53,200
53,200
2,800
2,800
1,428

Cash
1/11/2009 Equipment
Cash
1/11/2009 Checking Account
Cash

$
$
$
$
$

1,428
1,400
1,400
10,172
10,172

BALANCE SHEET
LONE PINE CAF
2-Nov-09
Current Asset

Liability :

- Cash and cash equivalent

- Inventory

$ 10,172

- Bank Loan

$ 1,428

Equity :

$ 21,000

$ 2,800

- Prepaid License
Total Current Asset

$ 14,400

- Capital

$ 48,000

Total Liability + Equity

$ 69,000

Non Current Asset

- Equipment

$ 54,600

Total Non Current Asset

$ 54,600

Total Asset

$ 69,000

2. Menyiapkan Balance Sheet 30 Maret 2010

Status 30 Maret 2010
- Cash
- Checking Account
- Inventory

311
1030
2430
BALANCE SHEET
LONE PINE CAF
2-Nov-09

Current Asset
- Cash and cash equivalent
- Inventory
- Prepaid License
Total Current Asset
Non Current Asset
- Equipment
- Accumulated Depreciation
Total Non Current Asset

$ 2,211
$ 2,430
$
833
$ 5,474

Current Liability :
- Account Payable
Non Current Liability
- Bank Loan
Total Liability

$ 54,600
$ (2,445)
$ 52,155

Equity :
- Capital Mr Antoine
- Capital Mr Antoine
- Capital Mr Antoine

$ 1,583
$ 18,900
$ 20,483

$ 12,382
$ 12,382
$ 12,382

Total Asset

II.

$ 57,629

Total Libility + Equity

CASE 3 2 B
INCOME STATEMENT
LONE PINE CAF
FOR THE END OF MARCH 2014
Sales Revenue
Cost Of Sales
- Food & Baverage Sales
Gross Profit
Expenses :
- Salary Expense
- Interest Expense
- Utilities Expense
- Miscellaneous Expense
- Rent Expense
- License Expense
- Depreciation Expense
- Payment to Partner
Total Expenses
Net Loss

$
$
$
$
$
$
$
$

43,480

$
$

(10,016)
33,464

$
$

43,235
(9,771)

5,480
540
3,270
255
7,500
595
2,445
23,150

$ 57,629