Nama Mahasiswa: Kelas: Tanda-tangan:

NIM: Nomor Presensi:

Universitas Airlangga
Fakultas Ekonomi dan Bisnis

UJIAN TENGAH SEMESTER GENAP 2019/2020

Mata kuliah : Akuntansi Keuangan Lanjutan II
Hari/Tanggal : Kamis, 19 Maret 2020
Prodi/Semester : S1 Akuntansi / VI
Waktu : 120 menit
Dosen : Tim Dosen

PERHATIAN !!!!
SEGALA BENTUK KECURANGAN DALAM UJIAN AKAN MENDAPAT SANKSI
SESUAI KETENTUAN YANG BERLAKU

Petunjuk : Kerjakan SOAL TEORI dan SOAL PRAKTIKA pada kolom

jawaban yang tersedia !!

SOAL TEORI:

1. Sebutkan beberapa tipe joint venture !!! Tipe manakah yang paling banyak di
praktik bisnis !!!
Jawab:

2. Jelaskan perbedaan perusahaan joint venture dengan perusahaan biasa dari

sudut pandang going concern!!
Jawab:

3. Jelaskan Reconciliation Problem pada hubungan ”Home Office” dengan

”Branch”. Bagaimanakah Laporan Rekonsiliasi dapat disusun dengan benar !!!
Jawab:

4. Jelaskan tentang Forward Contract, Derivatives Activitives, dan Foreign

Currency Financial Statements !!!
Jawab:
Nama Mahasiswa: Kelas: Tanda-tangan:
NIM: Nomor Presensi:
SOAL PRAKTIKA-1:
The following data for 2020 relate to DASH Group,

Divisi Sales to Intersegment Operating Profit Assets

Unaffiliated Sales (Loss)
Customers
Oil $3,000,000 $500,000 $450,000 $3,100,000
Chemical 1,100,000 400,000 230,000 1,500,000
Textiles 650,000 50,000 (80,000) 600,000
Furniture 480,000 100,000 90,000 400,000
Food 620,000 130,000 180,000 600,000
Beverage 150,000 - (20,000) 250,000
Cosmetics 500,000 - 100,000 250,000
Segment 6,500,000 1,250,000 950,000 6,700,000
Corporate - - (80,000) 300,000
Consolidated 6,500,000 0 870,000 7,000,000

Questions:
1. Which segments are reportable segment under:
(a) the revenue test,

(b) the operating-profit test, and

(c) the asset test?

2. Which segments are reported segment?

Nama Mahasiswa: Kelas: Tanda-tangan:
NIM: Nomor Presensi:
SOAL PRAKTIKA-2:
The after-closing balances of Young Corporation’s home office and its branch
at January 1, 2018 were as follows:
Home Office Branch
(dalam Rp) (dalam Rp)
Cash 7.000.000 2.000.000
Account receivable-net 10.000.000 3.500.000
Inventory 15.000.000 5.500.000
Plant assets-net 45.000.000 20.000.000
Branch 28.000.000 -
Total assets 105.000.000 31.000.000
Account payable 4.500.000 2.500.000
Other liabilities 3.000.000 500.000
Unrealized profit-branch inventory 500.000 -
Home office - 28.000.000
Capital stock 80.000.000 -
Retained earnings 17.000.000 -
Total equities 105.000.000 31.000.000

A summary of the operations of the home office and branch for 2018 follows:

1) Home office sales: Rp100.000.000, including Rp33.000.000 to the branch. A

standard 10% markup on cost applies to all sales to the branch. Branch sales
to its customers totaled Rp50.000.000.
2) Purchases from outside entities: home office, Rp50.000.000; branch,
Rp7.000.000.
3) Collections from sales: home office Rp98.000.000 (including Rp30.000.000
from branch); branch collections, Rp51.000.000.
4) Payments on account: home office, Rp51.500.000; branch, Rp4.000.000.
5) Operating expenses paid: home office, Rp20.000.000; branch, Rp6.000.000.
6) Depreciation on plant assets: home office, Rp4.000.000; branch,
Rp1.000.000.
7) Home office operating expenses allocated to the branch Rp2.000.000.
8) At December 31, 2018, the home office inventory is Rp11.000.000 and the
branch inventory is Rp6.000.000, of which Rp1.050.000 was acquired from
outside suppliers.

Required

a) Prepare journal entries to reflect the foregoing information in the accounts of

the home office and the branch

.
Nama Mahasiswa: Kelas: Tanda-tangan:
NIM: Nomor Presensi:
b) Prepare trail balances for the home office and branch

.
c) Prepare closing entries for the branch and adjusting and closing entries for
the home office.
Nama Mahasiswa: Kelas: Tanda-tangan:
NIM: Nomor Presensi:
SOAL PRAKTIKA-3:
Pada 1 Januari 2015, PT ABC menandatangani perjanjian penjualan (sales commitment)
dengan PT DEF atas 100 unit notebook yang akan dilaksanakan pada 31 Maret 2015
dengan harga sebesar $100 per unit. 100 notebook tersebut diperoleh 2 bulan lalu dengan
harga perolehan $90 per unit.
PT ABC concern terhadap kemungkinan turunnya harga jual di masa mendatang.
Sehingga di tanggal yang sama, 1 Januari 2015, PT ABC menandatangani forward
contract dengan PT XYZ untuk membeli 100 unit notebook dengan harga $100 per unit
untuk tanggal pelaksanaan 31 Maret 2015. Forward contract akan diselesaikan secara
tuntas (net-settlement) pada tanggal tersebut. Asumsikan bahwa tingkat suku bunga yang
tepat adalah 6% per tahun.
1 Januari 2015 Market Rate $100
29 Februari 2015 Market Rate $90
31 Maret 2015 Market Rate $120
Pertanyaan:
1. Anda diminta untuk membuat jurnal untuk semua transaksi yang terjadi. Sertakan
penghitungan di setiap bagian bawah ayat jurnal yang telah Anda buat!
Misal:
Kas 375.000
Penjualan 375.000
{500.000 - (25% x 500.000)}
2. Mengapa hedging atas suatu commitment (baik purchase commitment maupun sales
commitment) merupakan jenis fair value hedging?
3. Ayat jurnal

Tanggal Jurnal Dr Cr
1-Jan-15

29-Feb-15

31-Mar-
15
Nama Mahasiswa: Kelas: Tanda-tangan:
NIM: Nomor Presensi:
SOAL PRAKTIKA-4:
On November 20, 2018, PT Tjiwi Kimia, which used the dollar currency, bought pulp of
Rp. 700 million on credit when the exchange rate was $ 1: Rp. 14,000. On 30 December
2018, PT Tjiwi Kimia paid the debt of Rp 700 million when the exchange rate of $ 1: Rp.
13,500.
Make a journal entry for recording at the date of transaction and settlement?

Answer :

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