Di buat oleh :

Anisya Adrida Bagohwi Siregar 190522119

Kartini Ayu Ningtyas 190522145

Chaptur 15 Equity

1. What factors influence the dividend policy of a company?

Answer :

 Stability of Earnings

 Financing Policy of the Company

 Liquidity of Funds

 Dividend

 Policy of Competitive Concerns

 Past Dividend Rates

 Debt Obligations

 Ability to Borrow

 Growth Needs of the Company

 Profit Rate

 Legal Requirements

 Policy of Control

 Corporate Taxation Policy

 Tax Position of Shareholders

 Effect of Trade Cycle.

2. Kaymer Corporation issued 300 shares of €10 par value ordinary shares for €4,500. Prepare
Kaymer’s journal entry.
Answer :

Cash 4,500
Share Capital - Ordinary (300 X €10) 3,000
Share Premium - Ordinary 1,500

3. The residual value is the estimated fair value of the leased property at the end of the lease
term.
a) Of what significance is (1) an unguaranteed and (2) a guaranteed residual value in the
lessee's accounting for a capitalized-lease transaction?

b) Of what significance is (1) an unguaranteed and (2) a guaranteed residual value in the lessor's
accounting for a direct-financing lease transaction?

Answer :

a. unguaranteed residual values are not included in the lessee's minimum lease payments.
A guaranteed residual value affects the lessee's computation of the minimum lease payments
and the capitalized amount of the leased asset and the lease liability. The amortization of the
lease obligation will result in a lease liability balance at the end of the lease period which is equal
to the guaranteed residual value. Upon termination of the lease, the lessee may recognize a gain
or loss depending on the relationship between the actual residual value and the amount
guaranteed.
b. The amount to be recovered by the lessor is the same whether the residual value is
guaranteed or unguaranteed. Therefore, the amount of the periodic lease payments as set by the
lessor is the same whether the residual value is guaranteed or unguaranteed.

Lease

4. Rick Kleckner Corporation recorded a finance lease at €300,000 on January 1, 2015. The interest rate
is 12%. Kleckner Corporation made the first lease payment of €53,920 on January 1, 2015. The lease
requires eight annual payments. The equipment has a useful life of 8 years with no residual value.
Prepare Kleckner Corporation’s December 31, 2015, adjusting entries.

Answer :

interest Expense $ 29529.6

  Interest Payable $ 29529.6

(To record interest expense)

Depreciation Expense $ 37500

  Accumulated Depreciation $ 37500

(To record depreciation)

Fixed Assets
5. Harga beli suatu Truk adalah Rp. 80.000.000, biaya pengiriman sebesar Rp. 4.000.000, biaya
asuransi sebesar Rp. 2.000.000, dan Biaya Uji Coba sebesar Rp. 4.000.000
Harga Beli                   :  80.000.000
Biaya Pengiriman        :    4.000.000
Biaya Asuransi            :    2.000.000
Biaya Uji Coba           :    4.000.000 +
Harga Perolehan          =  90.000.000
Jurnal untuk mencatat harga perolehan:
a.       Pembelian secara Tunai
Kendaraan/ Truk                           Rp. 90.000.000
                  Kas                                                      Rp. 90.000.000
b.      Pembelian secara kredit
Kendaraan/ Truk                           Rp. 90.000.000
                  Hutang                                                            Rp. 90.000.000
            Penyusutan Aset Tetap
                        Merupakan proses pengalokasian harga perolehan asset tetap menjadi biaya atau
beban selama masa manfaatnya.
Unsur:
-          Harga Perolehan
-          Nilai Residu
-          Masa Manfaat
Metode Penyusutan:
Contoh:
Pada tanggal 2 April Perusahaan membeli mesin seharga Rp. 10.000, dengan biaya angkut sebesar
Rp. 2.500. Diestimasikan memiliki masa manfaat selama 5 tahun dengan nilai residu RP. 1.550.

1.        Metode Garis Lurus

Diketahui:

Harga Beli             : Rp. 10.000

Biaya Pengiriman  : Rp.   2.500 +
Harga Perolehan    : Rp. 12.500
Masa Manfaat/ Umur Ekonomis : 5 tahun
Nilai Residu/ Nilai Sisa : Rp. 1.550
Tabel:
Tahun Harga Beban Akumulasi Nilai Buku
Perolehan Depresiasi Penyusutan
12.500 2.190 2.190 10.310
12.500 2.190 4.380 8.120
12.500 2.190 6.570 5.930
12.500 2.190 8.760 3.740
12.500 2.190 10.950 1.550

Jurnal Tahun 1.
Beban Penyusutan                                                Rp. 2.190
                  Akumulasi Penyusutan                                   Rp. 2.190
Jurnal untuk tahun ke-dua, ke-tiga, dst, selalu sama karena beban depresiasinya sama.