Soal 1: Accounting For Receivables JAWABAN
Piutang dagang Rp260.000.000
Penyisihan pitang tak tertagih Rp10.300.000
( Artinya menggunakan AFDA)
Daftar Piutang dagang per 1 Januari :
PT.Alfa
Rp45.000.000
PT. Beta
Rp12.000.000
PT. Charlie Rp74.000.000
PT. Delta
Rp107.000.000
PT. Echo
Rp22.000.000
Journal :
08-Jan Cash 181.000
A/R – PT. Delta 107.000
A/R – PT. Charlie 74.000
10-Jan N/R – Tuan Jimin
100.000 ( 24 %, 90 hari )
Cash 100.000
20-Jan N/R – PT. Alfa 45.000
A/R PT. Alfa 45.000
01-Feb A/R – PT. Suka Mundur
150.000
Sales 150.000
COGS 80.000
MI 80.000
02-Mar N/R – PT. Suka Mundur
150.000 ( 60hari, 12% )
A/R – PT. Suka
Mundur
150.000
20-Mar Cash 45.126.000
Interest
revenue
126.000
N/R PT.
Alfa
45.000.000
Perhitungan :
Maturity value = Principal = 45.000.000
Interest = 4.050.000 + ( 45 juta × 18% × 6/12 )
= 49.050.000 Periode diskonto = maret – juli = 4 bulan
Rate = 24%
Jumlah diskonto = 24% × 4/12 × 49/050.000
= 3.924.000
Nilai AR saat jatuh tempo = 49.050.000 Jumlah diskonto = 3.924.000–
Jumlah cash yang diterima dari bank = 45.126.000 45.126.000 vs 45.000.000
Terdapat selisih 126.000 ( menjadi interest revenue dan berlaku kebalikannya, yaitu menjadi interest expense)
09-Apr Cash 106.000.000
N/R – Tuan Jimin 100.000.00
0
Interest revenue 6.000.000 ( 100.000.000
× 24%
×90/360) 01-Jun AFDA 12.000.000
A/R PT Beta 12.000.000
20-Jun A/R – PT. Alfa 49.550.000
Cash 49.550.000
(sejumlah NR + Biaya bank )
28-Sep A/R PT Beta 10.000.000
AFDA 10.000.000
Cash 10.000.000
A/R PT Beta 10.000.000
31 des
Berdasarkan analisa umur piutang yang tidak tertagih = 25.000.000 Piutang = 300.000.000
Saldo AFDA pada 31 des 2015 = 11.000.000 (pakai afda ter update, kalau tidak ada maka harus dihitung dari saldo per 1 januari dengan memperhatikan transaksi selama 1 tahun
berjalan) Afda
11.000 X ? 25.000
31 des BDE
AFDA
3. NET REALIZABLE AR = AR – AFDA
= 300.000.000 – 25.000.000
= 275.000.000
Soal 2 : Hutang Obligasi JAWABAN
1 Cash 6.387.800.000
Bonds Payable 6.000.000.000
Premium on Bonds Payable 387.800.000
(saldo normal AFDA adalah kredit, karena merupakan kontra akun dari AR)
14.000.000
14.000.000
Perusahaan seharusnya menyisihkan sebesar 25.000.000 pada 31 des 2015, namun karena AFDA yang ada baru 11.000.000 maka perusahaan harus menambah AFDA sebesar 14.000.000
Int. paid Int.Exp Prem. Am Unamortized BCA
Pr
01 Juni 2010 387.800.000 6.387.800.000 01 /12/ 2010 360.000.000 319.390.000 40.610.000 347.190.000 6.347.190.000 01 Juni 2011 360.000.000 317.359.500 42.640.500 304.549.500 6.304.549.500 01 /12/2011 360.000.000 315.227.475 44.772.525 259.776.975 6.259.776.975 2. 01 Juni 2012 360.000.000 312.988.849 47.011.151 212.765.824 6.212.765.824 01/12/ 2012 360.000.000 310.638.291 49.361.709 163.404.115 6.163.404.115 01 Juni 2013 360.000.000 308.170.206 51.829.794 111.574.321 6.111.574.321 01/12/ 2013 360.000.000 305.578.716 54.421.284 57.153.037 6.057.153.037 01 Juni 2014 360.000.000 302.857.652 57.142.348 6.000.000.000
3 Pada saat pembayaran bunga 1 Desember 2010 (Skedul Amortisasi) 01/12/ 2010 Bond Interest Expense 319.390.000
Premium on Bonds payable 40.610.000
Cash 360.000.000
4
Pada saat jurnal penyesuaian 2010 (1 bulan
di accrue)
31 /12/ 2010 Bond Interest Expense 52.893.250
Premium on Bonds Payable 7.106.750
Bonds Interest Payable 60.000.000
5 Saat pembayaran bunga 1 Juni 2011 01 Juni 2011 Bond Interest Expense 264.466.250
Bonds Interest Payable 60.000.000
Premium on Bonds payable 35.533.750
Cash 360.000.000
Bond Interest Expense 317.359.500
Premium on Bonds payable 42.640.500
Cash 360.000.000
6
Jurnal bunga untuk 1 Desember 2011
01/12/ 2011 Bond Interest Expense 315.227.475
Premium on Bonds Payable 44.772.525
Cash 360.000.000
7
01/12/ 2011 BondPayable 3.000.000.000 Premium on Bonds Payable 129.888.488
Gain on Redemption 109.888.488
Cash 3.020.000.000
Redemption value (exclude interest) 3.020.000.000
Initial Carrying Amount 3.000.000.000
Awal 387.800.000
Amortized10 40.610.000 Amortized11 87.413.025
259.776.975
Unamortized 50% 129.888.488
Carrying Amount of bonds 3.129.888.488
Gain on Redemption 109.888.488
Soal 3 : Arus Kas (30 poin)
ANSWERS QUESTION 1
A. Indirect Method
PT Caroline Statement of Cashflow
For the year ended 31st December 2012 (In Thousands Rupiah)
Cashflow from Operating Activities
Net Income 76.000
Adjustment to Reconcile Net Income
Depreciation Expense 12.700
Gain on Sale Investment* other income (13.000) Changes in Current Assets & Liabilities
Increase in Account Receivable (23.000)
Decrease in Inventory 7000
Decrease in Account Payable (9500)
Increase in Other Payable 4000 ( 21.800)
Net Cash Provided by Operating Activities 54.200
Cashflow from Investing Activities
Cash paid for Machine (26.500)
Cash received from Sale of Investment 28000 (15,000
investasi+Gain 13,000)
Net Cash Provided by Investing Activities 1500
Cashflow from Financing Activities
Cash Paid for Dividend (35.000)
Net Cash Used by Financing Activities (35.000)
Netcash Increased 20.700
Cash balance at beginning period 10.200
Cash balance at the ending period 30.900
*Dividend= Laba ditahan Awal+Laba Bersih-Laba Tahan Akhir
B. Direct Methods
REVENUE
Cash Receipt Sales - Increase in
From Customer Account Receivable
Cash paid for COGS + Increase in Inventory –
Merchandise Increase in Account Payable
EXPENSE
Cash paid for Operating Expenses + Increase inOperating Expenses Prepaid Expenses – Increase in
Accrued Liabilities*
Cash paid for Taxes Income Tax Expenses – Increases in
Income tax payable
PT Caroline Statement of Cashflow For the Year ended of 31st
December 2012 (In Thousand Rupiah)
Cashflow from Operating Activities
Cash Received from Customer 227.000 250.000 – 23.000 Cash Paid for Merchandise (122.500) 120.000 – 7000 + 9500 Cash Paid for Operating Expenses (36.300) 40.300 - 4000
Cash Paid for Income taxes (14.000) Net Cash Provided from Operating 54200 Activities
Soal 4: Corporation, Stock, and Dividend
JAWABAN
Date Description Ref Debit Credit
25 Januari 2010 Cash 455.000.000
C/S 300.000.000
PIC in excess of C/S 50.000.000
P/S 100.000.000
PIC in excess of P/S 5.000.000
10 Maret 2010 Land 300.000.000
C/S 262.500.000
PIC in excess of C/S 37.500.000
8 Mei 2010 T/S 50.000.000
Cash 50.000.000
15 Juli 2010 Cash 112.500.000
T/S 100.000.000
PIC in excess of T/S 12.500.000
17 November 2010 No Entry
18 Desember 2010 Cash Dividend 80.000.000
Cash Dividend
Payable 80.000.000
(5%xRp 5.000 x (150.000lbr)) + (5% x 170000 lbr x Rp
5.000)
21 Desember 2010 Stock Dividend 91.200.000 Stock Dividend
Distributable 72.000.000
PIC-C/S 19.200.000
issued c/s =
850000+200000+ 175000
1225000
stock split 2450000
100000- 50000
T/S 50000
C/S Outstanding 2400000
30 Desember 2010 No Entry
Retained Earnings
31 Desember 2010 171.200.000
Cash Dividend
80.000.000 Stock
Dividend
91.200.000 Income Summary
600.000.000 Retained Earning
EQUITY
Stockholder Equity Contributed Capital
5%, cumulative Preferred Stock, par value Rp 5.000,- (200.000
shares Rp 850.000.000
authorized, 170.000 shares issued & outstanding)
Paid in Capital in excess of par Preferred Stock Rp 80.000.000
Common Stock, par value Rp 750,- (3.000.000 shares Rp 1.837.500.000
authorized,
2.450.000 shares issued, 2.400.000 shares outstanding)
Paid in Capital in excess of par Common Stock Rp 319.200.000
Stock Dividend Distributable C/S Rp 72.000.000
Paid in Capital in excess of Treasury Stock Rp 57.500.000
Total Contributed capital Rp 3.216.200.000
Treasury Stock (50.000 shares) Rp 100.000.000
Retained Earnings Rp 553.800.000
Total Stockholder’s Equity Rp3.670.000.000
SOAL 4 Investment (20%)
JAWABAN
1) Jurnal Transaksi
2 Jan Investment in Stock - PT RED 400,000,000
Cash 400,000,000
1 Apr Cash 30,000,000
Investment in Stock - RED 30,000,000 1 Agt Investment in Stock – PT ABC AFS 61,000,000
Cash 61,000,000
((30,000 shares x Rp 2,000) + Rp 1,000,000)
1 Jul Cash 6,000,000
Dividend Revenue 6,000,000
1 Okt Cash 37,000,000
Investment in Stock – PT ABC AFS 30,000,000
Gain on Sale 7,000,000
(Gain on sale sebesar Rp 7,500,000. Namun karena ada brokerage fee sebesar Rp 500,000 sehingga mengurangi nilai gain on sale)
1 Des Investment in Stock – PT OCEAN
AFS 91,500,000
Cash 91,500,000
31 Des Securities Fair Value Adjustment–PT ABC 4,500,000
Unrealized Gain on PT ABC 4,500,000
Unrealized Loss on PT OCEAN 6,000,000 Securities Fair Value Adjustment-PT
OCEAN 6,000,000
Investment on PT RED 75,000,000
Income of PT RED 75,000,000
Keterangan:
Pada 31 Desember, saham di PT RED tidak perlu di-adjust karena saham yang dimiliki adalah 25% kepemilikan saham PT Sejahtera, sehingga investment ini dicatat dengan equity method.
Dalam equity method, penyesuaian terhadap nilai pasar tidak dicatat. Namun untuk cost method (marketable securities ataupun Available for Sale (AFS), penyesuaianterhadap nilai pasar dicatat.
Dalam equity method, penyesuaian terhadap income perusahaan dicatat.
Namun untuk cost method (marketable securities ataupun Available for Sale (AFS), penyesuaian terhadap income perusahaan tidak dicatat.
2) Saldo Investasi PT YKN
PT AAA
Statement of Financial Position (selected item) December 31 201
(In Rupiah)
Assets
Current Asset:
Investment in Stock – PT ABC AFS 30,000,000
Securities Fair Value Adjustment 4,500,000
- PT ABC AFS
34,500,000 Investment in Stock – PT OCEAN AFS 90,000,000
Securities Fair Value Adjustment (6,000,000)
- PT OCEAN
84,000,000
Investment:
Investment in Stock - PT RED 445,000,000
563,000,000
Soal 6: Fixed Asset
1. Jurnal selama tahun 2015 1 jan Building 500.000.000
Cash 500.000.000 (biaya renovasi dikapitalisasi )
1 april Machine- 3 900.000.000
Cash 900.000.000
28 juni Mesin 1
Penyusutan per tahun = (480.000.000 – 80.000.000) : 8 tahun = 50.000.000
Akumulasi penyusutan
Tahun 2011 = ½ tahun = 25 juta Tahun 2012 = 50 juta Tahun 2013 = 50 juta Tahun 2014 = 50 juta Tahun 2015= ½ tahun = 25 juta
Total = 200 juta
Book value = total cost – acc.depre
= 480 juta – 200 juta
= 280 juta
Jurnal 28 juni depre exp – machine 1 25.000.000
Acc depre- machine 1 25.000.000 Acc. Depre – machine 1 200.000.000
Cash 300.000.000
Machine 1 480.000.000
Gain from sale of machine 1 20.000.000 2 nov Maintenance expense 30.000.000
Cash 30.000.000
31 des Depre exp – vehicle 20.000.000 Acc. Depre – vehice 20.000.000 (vehicle 1 using unit of production )
Depreciation per year =( 250.000.000 – 50.000.000 ) : 400.000 km = 500 per year
2015 = 500 × 40.000 km = 20.000.000
2. Menghitung depreciation expense dari setiap aset tetap yang dimiliki perusahaan a. Land = tidak didepresiasi
b. Building ( straight line method )
Akumulasi dari tahun 2005 sampai 1 januari 2015 (10 tahun)
= [(1 milyar – 200 juta) / 20 tahun] × 10 tahun
= 400 juta
Book value sebelum renovasi = 600.000
Book value 1 januari 2015 = 600.000.000 + 500.000.000 (dari renovasi) (setelah renovasi) = 1,1 milyar
Depresiasi untuk tahun 2015 = (1,1 milyar – 200 juta)/20 tahun = 45 juta
*20 tahun karena masa manfaat gedung pada awalmya 20 tahun, namun pada tahun 2015 (sisa manfaatnya tinggal 10 tahun) perusahaan melakukan renovasi yang meningkatkan masa manfaatnya menjadi 30 tahun, maka remaining useful life yang terhitung dari 2015 adalah 20 tahun lagi
31 des Depre exp - building 45.000.000
Acc. Depre – bilding 45.000.000
Acc depre yang akan dilaporkan pada lapkeu 31 des 2015 = 400 juta + 45 juta = 445 juta c. Machine 3 -> SUDAH DIJUAL
d. Machine 2 ( double declining method ) Depreciation rate = (100% ÷10 tahun ) × 2 = 20 %
Tahun BOOK VALUE Rate Depre exp Acc depre Book value
= BV × RATE
2010 700 juta 20% 140.000.000 140.000.000 560.000.000
2011 560.000.000 20% 112.000.000 252.000.000 448.000.000 2012 448.000.000 20% 89.600.000 341.600.000 358.400.000 2013 358.400.000 20% 71.680.000 413.280.000 286.720.000 2014 286.720.000 20% 57.344.000 470.624.000 229.376.000
2015 229.376.000 20% 45.875.200 516.499.200 183.500.800
31 des 2015 Depre exp – machine 2 45.875.200 Acc depre – machine 2 45.875.200
Acc depre yang akan dilaporkan pada lapkeu 31 des 2015 = 516.499.200 e. Machine 3 ( straight line method )
Depre per year = (900.000.000 – 100.000.000 ) / 8 years = 100.000.000
Jurnal penyesuaian tanggal 31 des 2015
Karena mesin dibeli pada 1 april, maka depre exp dihitung dari 1 apr – 31 des
= 9/12 × 100.000.000
= 75.000.000
31 des Depre exp – machine 3 75.000.000 Acc. Depre – machine 3 75.000.000
Acc depre yang akan dilaporkan pada lapkeu 31 des 2015 = 75.000.000
f. Equipment 1 ( straight line method ) Depre per year = (120.000.000 – 20.000.000 ) / 5
years = 20.000.000
31 des Depre exp – Equipment 1 20.000.000
Acc. Depre – Equipment 1 20.000.000 Acc depre yang akan dilaporkan pada lapkeu 31 des 2015 = 70.000.000 Akumulasi sampai tahun 2015 :
2012 = 6 bulan = 10 juta 2013 = 20 juta 2014 = 20 juta 2015 = 20 juta Akumulasi = 70 juta g. Vehicle ( unit km )
Depreciation per year =( 250.000.000 – 50.000.000 ) : 400.000 km = 500 per year
2015 = 500 × 40.000 km = 20.000.000
31 des Depre exp – vehicle 20.000.000 Acc. Depre – vehice 20.000.000 Akumulasi sampai tahun 2015 = 240.000 ×500
= 120.000.000
