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Long Term Liaba. PV of BondCoupon rate10.50%0.02625market rate7.60%1.90%Face Value808,000,000,000Interest paid21,210,000,000Tenor3yearsCoupon frequency4(paid every 3 month/year)Period12PV of single sum of Principal644,645,792,884PV factor0.7978289516PV Annuity of Interest225,686,733,515PVOA factor10.6405814953PV of Bond870,332,526,399Journal Entries issuance of bond at 13 November 201411/13/14Cash870,332,526,399Bons Payable870,332,526,399b. Schedule of premium amortizationDateCash PaidInterest ExpensePremium AmortizationCarrying Amount11/13/14870,332,526,3992/12/1521,210,000,00016,536,318,0024,673,681,998865,658,844,4015/12/1521,210,000,00016,447,518,0444,762,481,956860,896,362,4458/12/1521,210,000,00016,357,030,8864,852,969,114856,043,393,33111/12/1521,210,000,00016,264,824,4734,945,175,527851,098,217,8042/12/1621,210,000,00016,170,866,1385,039,133,862846,059,083,9435/12/1621,210,000,00016,075,122,5955,134,877,405840,924,206,5388/12/1621,210,000,00015,977,559,9245,232,440,076835,691,766,46211/12/1621,210,000,00015,878,143,5635,331,856,437830,359,910,025> sama saja dengan nilai 1.5/3 dari total interest expense untuk 12 Feb 2017 >>7,888,419,145Bond Payable2,716,580,855Cash10,605,000,000.0record accrued interest during 12 Nov 2016 - 31 Dec 201631-Dec-16Bond Payable827,643,329,170Cash816,080,000,000Gain on Extinguishment11,563,329,170record bond redemption: cash paid, write-off of BP, and gain on ext

EPSInformationNet Income1200000Share outstanding600000Basic EPS =1020000=1.7600000Diluted EPS=1st : Calculate diluted effect from each categories of convertible securitiesBonds=96000=1.2Diluted80000Pref. Share=180000=2Anti Diluted90000Stock option=0=0Diluted10000Diluted EPS=1116000=1.6173913043690000

Dilutive Sec1Memo only2Cash324,000.00Convertible Bonds240,000.00Share Premium - Share warrant84,000.003Cash420,000.00Share Capital - Ordinary280,000.00Share Premium - Ordinary140,000.004Share Premium - Share warrant58,800.00Cash67,200.00Share Capital - Ordinary42,000.00Share Premium - Ordinary84,000.005Compensation expense375,000.00Share Premium - Share option375,000.006Share Premium - Share option300,000.00Cash500,000.00Share Capital - Ordinary400,000.00Share Premium - Ordinary400,000.00Share Premium - Share option75,000.00Share Premium - Expired Share Option atau Conversion Expense75,000.00

Indirect Cash FlowStatement of Financial PositionPT Ekonomi SejahteraDescription20142013DifferenceStatement of Cash Flow (Indirect Method)Cash$ 285,000$ 250,000$ 35,000For The Year Ended 31 Dec 2014 (in $)invInvestment$ 110,000$ 140,000$ (30,000)Cash Flow From Operating ActivitiesopAccount Receivable$ 1,400,000$ 650,000$ 750,000Net Income$ 829,000Calculation of Depreciation ExpenseLess: Allowance For Doubtful Account$ 8,000$ 1,392,000$ 5,000$ 645,000$ 3,000$ 747,000Adjustment to reconcile Net IncomeopInventories$ 1,725,000$ 1,800,000$ (75,000)- Depreciation Expense$ 335,000Depreciation BuildingopPrepaid Insurance$ 70,000$ 85,000$ (15,000)- Bad Debt Expense$ 3,000opPrepaid Rent$ 100,000$ -$ 100,000- Loss on Sale on Fixed Asset$ 5,000$ 343,000Accumulated Depr. BuildinginvLand$ 2,000,000$ 1,250,000$ 750,000$ 583,000Beg YearinvBuilding$ 1,700,000$ 2,000,000$ (300,000)$ -Increase (Decrease) in Asset & Liability$ 150,000Sold during the YearLess: Acc. Depr. Building$ 633,000$ 1,067,000$ 583,000$ 1,417,000$ 50,000$ (350,000)- Increase in A/R$ (750,000)$ 433,000invEquipment$ 680,000$ 500,000$ 180,000$ -- Decrease in Inventory$ 75,000$ 200,000Depreciation During 2014 For BuildingLess: Acc. Depr. Equipment$ 207,000$ 473,000$ 152,000$ 348,000$ 55,000$ 125,000- Decrease in Prepaid Insurance$ 15,000$ 633,000Ending of YearTotal Asset$ 7,222,000$ 5,935,000$ 1,287,000- Increase in Prepaid Rent$ (100,000)- Decrease in Account Payable$ (175,000)opAccount Payable$ 292,000$ 467,000$ (175,000)- Increase in Wages Payable$ 10,000Depreciation EquipmentopWages Payable$ 130,000$ 120,000$ 10,000- Decrease in Interest Payable$ (20,000)opInterest Payable$ 110,000$ 130,000$ (20,000)- Decrease in Income Tax Payable$ (2,000)$ (947,000)Accumulated Depr. EquipmentopIncome Tax Payable$ 82,000$ 84,000$ (2,000)$ 152,000Beg YearfinDividend Payable$ 110,000$ 100,000$ 10,000Net Cash Flow From Operating Activities$ 225,000$ 80,000Sold during the YearfinBonds Payable$ 1,500,000$ 1,500,000$ -$ 72,000fin10% Preferred Stock (Rp.5.000 par)$ 320,000$ 70,000$ 250,000Cash Flow From Investing Activities$ 135,000Depreciation During 2014 For BuildingfinShare Premium - Preferred Stock$ 859,000$ 359,000$ 500,000- Cash from sale on Investment$ 30,000$ 207,000Ending of YearfinCommon Stock (Rp.2000 par)$ 300,000$ 180,000$ 120,000- Cash from sale on Building$ 130,000finShare Premium - Common Stock$ 990,000$ 900,000$ 90,000- Cash from sale on EquipmentCalculation of Amount of Building Sold/BoughtRetained Earnings$ 2,529,000$ 2,025,000$ 504,000Carrying Amount$ 40,000Total Liabilities & Equity$ 7,222,000$ 5,935,000$ 1,287,000Gain on Sales of Equipment$ 15,000$ 55,000Building$ 2,000,000Beg Year- Cash for purchasing equipment$ (300,000)$ 300,000Sold during the Year$ 1,700,000Net Cash Flow From Investing Activities$ (85,000)$ -Bought during the yearSales$ 5,625,000$ 1,700,000Ending of YearCOGS$ 3,025,000Cash Flow From Financing ActivitiesGross Profit$ 2,600,000- Cash from issuing common stock$ 210,000Calculation of Amount of Equipment Sold/BoughtOperating Expense$ 1,373,000- Cash for paying dividend$ (315,000)Other Income/ExpenseEquipment- Loss on Sale on Fixed Asset$ (5,000)Net Cash Flow From Financing Activities$ (105,000)$ 500,000Beg YearOperating Income$ 1,222,000$ 120,000Sold during the YearInterest Expense$ 150,000Increase (Decrease) in Cash$ 35,000$ 380,000Income Before Tax$ 1,072,000Beggining Cash$ 250,000$ 300,000Bought during the yearIncome Tax$ 243,000$ 680,000Ending of YearNet Income$ 829,000Ending Cash$ 285,000

violen047286:Angka 130,000 diperoleh dari soal yang menyatakan harga jual building adalah 130,000.violen047286:Dari Soal

Direct Cash FlowPT Ekonomi SejahteraStatement of Cash Flow (Indirect Method)For The Year Ended 31 Dec 2014 (in $)Cash Flow From Operating ActivitiesCash Inflow- Cash from Customer$ 4,875,000Cash Outflow- Cash For Supplier$ 3,125,000- Cash for Operating Expense$ 1,110,000- Cash for Interest$ 170,000- Cash for Income Tax$ 245,000$ (4,650,000)Net cash flow from operating activities$ 225,000

EquityAAA CompanyJan-01Cash$ 660,000Statement of Financial Position-Equity SectionShare Capital-Preferred$ 600,00031 Dec 2013checkShare Premium-Preferred$ 60,0008% Share Capital Preference, 180.000 shares outstanding (par value $20)$ 3,600,000$ 3,600,000Share Premium - Preference$ 260,000Feb-01Cash$ 1,000,000Share Capital Ordinary, 4.100.000 shares issued, 4.080.000 shares outstanding (par value $2,5)$ 10,250,000$ 10,250,000Share Capital-Ordinary$ 250,000Share Premium - Ordinary$ 27,750,000Share Premium-Ordinary$ 750,000Share Premium - Treasury$ 10,000Retained Earnings$ 4,272,000Jun-01No EntryTreasury Shares (20.000 shares)$ (200,000)Number of Shares OutstandingTotal Stockholder's Equity$ 45,942,000Beg Year$ 2,000,000Feb-01$ 50,000$ 2,050,000$ 5Share Split 2 for INo of Shares Outstanding$ 4,100,000Par Value$ 2.5Jul-01Treasury Shares$ 300,000Cash$ 300,000Sep-15Cash$ 110,000Treasury Shares$ 100,000Share Premium Treasury$ 10,000Dec-31Retained Earning$ 2,328,000Cash Dividend payable - Preferred$ 288,000Cash Dividend payable - Ordinary$ 2,040,000Number of Shares Preferred OutstandingNumber of Shares OutstandingBeg Year$ 150,000Jan-01$ 30,000$ 180,000sharesNumber of Shares Ordinary OutstandingNumber of Shares IssuedNumber of Treasury SharesJun-01$ 4,100,000Jul-01$ 30,000Sep-15$ (10,000)$ 20,000Number of Shares Ordinary Outstanding$ 4,080,000Dec-31Income Summary$ 2,100,000Retained Earning$ 2,100,000

Remember:Shares Outstanding = Shares Issued - Treasury Stock

PROBLEM 3EQUITY INVESTMENT(Untuk Jurnal Interest dari Bonds dapat melihat angka-angkanya di tabel sheet berikutnya)SharesPriceFebruary28MAPIEquity Investment (trading) - MAPI270000000480005625Cash270000000ASIIEquity Investment (trading) - ASII710675000010850006550Cash7106750000UNVREquity Investment (trading) - UNVR433075000017000025475Cash4330750000SIDOEquity Investment (trading) - SIDO17225000002650000650Cash1722500000Brokerage fees134300000Cash134300000March5SR-006Debt Investment (HTM) - SR-0061019944878.44384PV Principal787254629.93237Principal1000000000Cash1019944878.44384PVOA Interest232690248.511471Effective Rate0.0066666667PV Total1019944878.44384Interest Rate0.0072916667Period36Cash Received7291666.66666667April28SIDOCash36250005000725Equity Investment (trading) - SIDO3250000Gain on sale of investment375000ASIICash394500000600006575Equity Investment (trading) - ASII393000000Gain on sale of investment1500000May1GreenEquity Investment (AFS) - Green75000000250003000Cash75000000Brokerage fees1500000Cash1500000June15MAPIEquity Investment (trading) - MAPI163500000300005450Cash163500000UNVREquity Investment (trading) - UNVR2550000001000025500Cash255000000Brokerage fees4185000Cash4185000October31GreenCash60000000150004000Equity Investment (AFS) - Green45000000Gain on sale of investment15000000November13ADMFDebt Investment (HTM) - ADMF261099757919.835PV Principal644645792884.198Principal808000000000Cash261099757919.835PVOA Interest225686733515.253Effective Rate0.019December1BeautyEquity Investment (AFS) - Beauty105000000PV Total870332526399.451Interest Rate0.02625Cash105000000Period12December20GreenDividend Receivable500000010000500Cash Received21210000000Dividend Reve