JAWABAN REVIEW UJIAN TENGAH SEMESTER AKUNTANSI KEUANGAN ii

JAWABAN SOAL 1

A Penerbitan saham untuk memperoleh uang tunai

Cash (20.000 x Rp 400) 8.000.000

Share Premium-Ordinary 5.100.000

Share Capital-Ordinary (20.000 x Rp655) 13.100.000

B Penerbitan saham untuk memperoleh uang tunai

Cash (10.000 x Rp2.000) 20.000.000

Share Capital-Preference(10.000 x Rp1.350) 13.500.000

Share Premium-Preference 6.500.000

C Penerbitan Saham dengan Lumpsum

- Mencari nilai FV

FV Ordinary share = 45.000 x Rp 1.200 = 54.000.000

FV Prefered Share = 25.000 x Rp 1.600 = 40.000.000

Total FV = 94.000.000

- Mencari nilai alokasi ke O/S dan P/S berdasarkan lumpsum

Alokasi Ordinary Share (54.000.000/94.000.000 ) x 70.000.000 = 40.212.766

Alokasi Prefered Share (40.000.000/94.000.000) x 70.000.000 = 29.787.234

 Jurnal:

Cash 70.000.000

Share Premium-Preference 3.962.766

Share Capital-Ordinary (45.000 x Rp 655) 29.475.000

Share Capital-Preference (25.000 x Rp 1.350) 33.750.000

Share Premium-Ordinary (40.212.766-29.475.000) 10.467.766

D Menerbitkan saham untuk memperoleh aset tetap

Machine 80.000.000

Share Premium-Ordinary (80.000.000-36.025.000) 43.975.000

Share Capital-Ordinary (55.000 x Rp 655) 36.025.000

E Membeli kembali saham yang beredar (treasury shares)

Treasury Shares (25.000 x Rp 1.500) 37.500.000

Cash 37.500.000

F Menjual kembali saham treasury

Cash (15.000 x Rp 1.750) 26.250.000

Treasury Shares (15.000 x Rp 1.500) 22.500.000

Share Premium-treasury 3.750.000

G Menghentikan saham treasury

= (250.000-5.100.000+10.467.766+43.975.000) = Rp 261,01
per lembar
: (70.000+20.000+45.000+55.000) saham
 Share Capital-Ordinary (7.000 x Rp 655) 4.585.000

Share Premium-Ordinary (7.000 x Rp 261,01) 1.827.070

Share Premium Treasury 3.750.000

Retained Earnings 337.930

Treasury Shares (7.000 x Rp 1.500) 10.500.000

H Perolehan Net Income

Income Summary 1.000.000.000

Ratained Earnings 1.000.000.000

I Pembagian share dividend

Issued O/S (70.000+20.000+45.000+55.000-7.000) 183.000

Treasury O/S (25.000-15.000-7.000) (3.000)

Outstanding O/S 180.000

Share dividend = 25% x 180.000 45.000

Pengumuman

Retained Earnings (45.000 x Rp 1.215) 54.675.000

Ordinary Share Dividend Distributable (45.000 x Rp 655) 29.475.000

Share Premium-Ordinary 25.200.000

 Pembagian

Ordinary Share Dividend Distributable 29.475.000

Share Capital Ordinary 29.475.000

J Pembagian Cash Dividend

- Ordinary share: 180.000 + 45.000 = 225.000 x Rp 100 = Rp 22.500.000

- Preference share: 55.000 +10.000 + 25.000 = 90.000 x Rp 105 = Rp 9.450.000

Rp 22.500.000 + Rp 9.450.000 = Rp 31.950.000

Pengumuman

Retained Earnings 31.950.000

Dividend Payable 31.950.000

Pembagian

Dividend Payable 31.950.000

Cash 31.950.000
 Jawaban Nomor 2

Weighted average number of ordinary shares outstanding

dates restatement fraction weighted

outstan share share share of the average
events ding outstanding split dividend year of share
beginning
+ 500.000 balance 1/1 - 1/2 500.000 2 135% 01/12 112.500
issued share
+ 200.000 for cash 1/2 - 1/4 700.000 2 135% 02/12 315.000
issued share
+ 60.000 for vehicle 1/4 - 1/5 760.000 2 135% 01/12 171.000
share split 2
X 2 for 1 1/5 - 1/7 1.520.000 - 135% 02/12 342.000
reacquired
- 30.000 share 1/7 -1/11 1.490.000 - 135% 04/12 670.500
reissued
treasury 1/11 -
+ 15.000 share 1/12 1.505.000 - 135% 01/12 169.312
share
dividends 1/12 -
x 135% 40% 31/12 2.031.750 - - 01/12 169.312
Weighted average number of ordinary shares outstanding 1.949.624

EPS =

EPS = 8.500.000.000-(4%xRp 10.000x80.000) : 1.949.624 = Rp. 4.343 per

lembar saham
JAWABAN SOAL 3

a. Harga Penerbitan bonds

Nominal bonds (200 lembar × $ 1,000) $ 200,000
Carrying amounts of bonds
PV Nominal ($200,000×0.7835) $ 156,700
PV Interest ( ($200,000 × 7%)×4,3295)) $ 60,613
Carrying amount of bonds $ 217,313
Premium on Bonds Payable $17,313

b. Tabel amortisasi
Interest Paid Interest Expense Premium Amortization Carrying Amounts
Date (7% × $200,000) (5%×D) (A)-(B) (D)-(C)
(A) (B) (C) (D)
1/1/2015 - - - $217,313
1/1/2016 $14,000 $10,866 $3,134 $214,179
1/1/2017 $14,000 $10,709 $3,291 $210,888
1/1/2018 $14,000 $10,544 $3,456 $207,432
1/1/2019 $14,000 $10,372 $3,628 $203,804
1/1/2020 $14,000 $10,196 $3,804 $200,000

c. Jurnal pencatatan
Tahun 2015
Jurnal saat penerbitan obligasi
Db Cash $ 217,313
Cr Bonds Payable $ 217,313

Jurnal saat adjustment 31 Desember 2015

Db Bonds Interest Expense $ 10,866
Db Bonds Payable $ 3,134
Cr Bonds Interest Payable $ 14,000

Tahun 2016
Jurnal saat pembayaran bunga 1 Januari 2016
Db Bonds Interest Payable $ 14,000
Cr Cash $ 14,000

Jurnal adjustment 31 Desember 2016

Db Bonds Interest Expense $ 10,709
Db Bonds Payable $ 3,291
Cr Bonds Interest Payable $ 14,000

Jurnal jatuh tempo

Jurnal pembayaran bunga 1/1/2020
Db Bond interest payable $ 14,000
Cr Cash $ 14,000

Jurnal pembayaran obligasi

Db Bonds Payable $200,000
Cr Cash $ 200,000
d. Jurnal penebusan obligasi sebelum jatub tempo

Jurnal 1 Juli 2019 saat obligasi ditebus sebelum jatuh tempo

Carrying Amount 1/1/2019 $ 203,804
Less : Premium Amortization (6/12×$3,804) $ 1,902
Carrying amount 1/7/2019 $ 201,902
Redemption price $ 225,000
Loss on Bond Redemption $ 23,098

Db Bonds Payable $ 201,902

Db Loss on Bond Redemption $ 23,098
Cr Cash $225,000