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 Revenue5000000Adjusting EntriesDecember31SIDOUnrealized Holding Gain/Loss - Income105800000264500040Securities Fair Value Adjustment105800000MAPIUnrealized Holding Gain/Loss - Income37650000780005075Securities Fair Value Adjustment37650000Avg Price5557.6923076923ASIISecurities Fair Value Adjustment89687500010250007425Unrealized Holding Gain/Loss - Income896875000UNVRSecurities Fair Value Adjustment122825000018000032300Unrealized Holding Gain/Loss - Income1228250000Avg Price25476.3888888889SR - 006Interest Receivable6076388.88888889Debt Investment435296.513687618Interest Revenue5641092.37520127ADMFInterest Receivable3322900000Debt Investment732210179.750968Interest Revenue2590689820.24903GreenUnrealized Holding Gain/Loss - Income200000010000Securities Fair Value Adjustment2000000BeautySecurities Fair Value Adjustment45000000Avg PriceUnrealized Holding Gain/Loss - Equity450000001050

SR-006PeriodeDayMonthYearInterest ReceivedInterest RevenueAmortizationCarrying Amount5320141019944878.443845420147291666.666666676799632.52295894492034.1437077311019452844.300135520147291666.666666676796352.29533422495314.3713324491018957529.92885620147291666.666666676793050.19952533498616.4671413311018458913.461665720147291666.666666676789726.08974439501940.5769222741017956972.884745820147291666.666666676786379.81923158505286.847435091017451686.03735920147291666.666666676783011.24024868508655.4264179911016943030.6108851020147291666.666666676779620.20407256512046.462594111016430984.1482951120147291666.666666676776206.56098859515460.1056780711015915524.0426151220147291666.666666676772770.16028407518896.5063825911015396627.536235120157291666.666666676769310.85024152522355.8164251421014874271.71985220147291666.666666676765828.47813202525838.1885346431014348433.531275320147291666.666666676762322.89020846529343.7764582071013819089.754815420147291666.666666676758793.93169874532872.7349679281013286217.019845520147291666.666666676755241.44679895536425.2198677151012749791.799975620147291666.666666676751665.2786665540001.3880001661012209790.411975720147291666.666666676748065.26941317543601.39725351011666189.014725820147291666.666666676744441.26009814547225.4065685231011118963.608155920147291666.666666676740793.09072102550873.5759456471010568090.0322151020147291666.666666676737120.60021471554546.0664519521010013543.9657651120147291666.666666676733423.62643837558243.0402282971009455300.9255351220147291666.666666676729702.00617018561964.6604964851008893336.265035120157291666.666666676725955.5751002565711.0915664621008327625.173465220157291666.666666676722184.16782309569482.4988435721007758142.674625320157291666.666666676718387.6178308573279.0488358621007184863.625785420157291666.666666676714565.75750523577100.9091614351006607762.716625520157291666.666666676710718.41811082580948.2485558451006026814.468075620157291666.666666676706845.42978712584821.236879551005441993.231195720157291666.666666676702946.62154125588720.0451254151004853273.186065820157291666.666666676699021.82124042592644.845426251004260628.340645920157291666.666666676695070.85560424596595.8110624241003664032.5295751020157291666.666666676691093.55019716600573.1164695081003063459.413151120157291666.666666676687089.72942069604576.9372459721002458882.4758651220157291666.666666676683059.21650572608607.4501609441001850275.02575120167291666.666666676679001.83350465612664.8331620171001237610.192545220167291666.666666676674917.40128357616749.2653830981000620860.927155320167291666.666666676670805.73951435620860.9271523191000000000

ADMF BONDSPeriodeDayMonthYearInterest ReceivedInterest RevenueAmortizationCarrying Amount13112014261099757919.835132201563630000004960895400.476871402104599.52313259697653320.312135201563630000004934255413.085931428744586.91407258268908733.398138201563630000004907109265.934561455890734.06544256813017999.3331311201563630000004879447341.987321483552658.01268255329465341.32133201663630000004851259841.485081511740158.51492253817725182.805135201663630000004822536778.47331540463221.5267252277261961.278138201663630000004793267977.264291569732022.73571250707529938.5431311201663630000004763443068.832311599556931.16769249107973007.375132201763630000004733051487.140121629948512.85988247478024494.515135201763630000004702082465.395791660917534.60421245817106959.911138201763630000004670525032.238311692474967.76169244124631992.1491311201763630000004638368007.850831724631992.14917242400000000