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Chaptur 15 Equity: 1. What Factors Influence The Dividend Policy of A Company? Answer
Chaptur 15 Equity: 1. What Factors Influence The Dividend Policy of A Company? Answer
Chaptur 15 Equity
Answer :
Stability of Earnings
Liquidity of Funds
Dividend
Debt Obligations
Ability to Borrow
Profit Rate
Legal Requirements
Policy of Control
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 :
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.
Diketahui:
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.