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Cultura Documentos
Soal 1
Diberikan data sebagai berikut:
Asset
Current Assets
Fixed Assets
SEDERHANA Corp
Statement of Financial Positions
For year ended 31 December 2014
Liabilities and Equity
1,320 Current Liabilities
1,980 Long-term Liabilities
Total Liabilites
Total Equity
Total Assets
430
800
1,230
2,070
3,300
SEDERHANA Corp
Income Statement
31 December 2014
sales
cost
taxable income
tax
34%
net income
dividen
add to re
2000
900
1100
374
726
40%
290.4
435.6
@WJ 2015
Page 1
Soal 2
Perhatikan data keuangan perusahaan berikut ini:
CANTIGI CORPORATION
BALANCE SHEETS
31 DECEMBER 2014
Assets
Current Assets
Current Liabilities
Cash
98
Accounts Receivable
188
Inventory
422
708
Fixed Assets
Acounts Payable
344
Notes Payable
196
540
457
Owner's Equity
2,880
3,588
Retained Earnings
2,041
2,591
550
3,588
CANTIGI CORPORATION
INCOME STATEMENT
1 JAN 31 DEC 2013
Sales
2,311
COGS
1,344
Depreciation
276
EBIT
691
Interest Paid
141
Taxable Income
550
Taxes (34%)
187
Net Income
363
Dividends
Addition to retained earnings
72.6
290.4
@WJ 2015
Page 2