Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Agustus 2019 |
| Nomor Soal |
: |
22 |
SOAL
Diketahui data transaksi arus kas perusahaan konveksi ‘Indonesia Raya’ yang bergerak di bidang penjualan kain dan bendera di Kalimantan adalah sebagai berikut:
- Cash sales to customer :15.000
- Payment to employees and suppliers : 11.000
- Purchase of property : 50.000
- Loans from Bank : 10.000
- Sales of bonds : 24.000
- Decreases in current liabilities :9.000
Nilai net cash used by operating activities berdasarkan data transaksi di atas adalah (pilih yang paling mendekati):
- 5.000
- 10.000
- 14.000
- 21.000
- 26.000
| Pembahasan |
Chapter 5 Page 124[1] :
Figure 5-7. Cash flow transactions classified by type of activity
| Type of Activity |
Transactions Resulting in Cash Inflows |
Transactions Resulting in Cash Outflows |
| Operating Activities |
- Cash sales to customers
- Receipt of securities Interest
- Increases in current liabilities
|
- Payments to employee and suppliers
- Interest payments to bondholders
- Decrease in current liabilities
|
| Investing Activities |
- Sales of bonds, mortgage loans, stocks, property, buildings, and other longterm assets.
- Receipt of principal and interest on loan repayments
|
- Purchase of bonds, mortgage loans, stocks, property, buildings, and other long-term assets
- Making loans to others
|
| Financing Activities |
- Issuance of common stock
- Issuance of bonds and notes
- Loans from creditors
|
- Dividend payments to stockholders
- Payment of principal and interest on bonds, loans, notes and other debt
|
Berdasarkan tabel di atas maka dapat ditentukan data transaksi arus kas suatu perusahaan spesialis pembuat kardus kotak suara pemilu di atas yang masuk kategori operating activities:
- Cash sales to customer → cash inflows
- Payment to employees and suppliers → cash outflows
- Decreases in current liabilities → cash outflows
Nilai net cash used by operating activities berdasarkan data transaksi di atas adalah:
Cash sales to customer – Payment to employees and suppliers + Decreases in current liabilities =
15.000 – 11.000 – 9.000 = – 5.000
Nilai net cash used by operating activities berdasarkan data transaksi di atas adalah: 5.000 |
| Jawaban |
a. 5.000 |
