Asst.

Chika, Ami

JAWABAN SOAL REVIEW UTS PA 2

PPE
SOAL 1
1. Cost of Machinery
Harga Beli Rp 560.000.000
Pajak 80.000.000
Freight-in 150.000.000
Biaya asuransi 100.000.000
Biaya Instalasi 75.000.000
Biaya uji coba 50.000.000+
Cost of machinery Rp 1.015.000.000

2. Straight line method

 Depreciable cost = Cost – Residual value
= Rp1.015.000.000 – Rp15.000.000 = Rp1.000.000.000
 Depreciation rate = 100% = 100% = 20%
Useful life 5 tahun
 Annual Depreciation = Depreciable cost / Useful life
= Rp1.000.000.000 5 = Rp200.000.000/tahun

Year Depreciable X Depreciatio = Annual Acc. Book

Cost n Depre. Exp Depre Value
Rate
1 Jan - - - - Rp1.015.000,00
2020 0
31 Dec Rp1.000.000.00 20 % Rp200.000.00 Rp200.000.000 815.000.000
2020 0 0
31Dec 1.000.000.000 20 % 200.000.000 400.000.000 615.000.000
2021
31Dec 1.000.000.000 20 % 200.000.000 600.000.000 415.000.000
2022
31 Dec 1.000.000.000 20 % 200.000.000 800.000.000 215.000.000
2023
31 Dec 1.000.000.000 20 % 200.000.000 1.000.000.000 15.000.000
2024

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3. Double declining balance

 Depreciation rate = = = 20 % x 2 = 40%

Year Book value X Depre. = Annual Accumulated Book value

beginning of Rate depreciation depreciation
year expense
1 Jan - - - - Rp1.015.000,000
2020
2020 Rp1.015.000.000 40% Rp406.000.000 Rp406.000.000 609.000.000
2021 609.000.000 40% 243.600.000 649.600.000 365.400.000
2022 365.400.000 40% 146.160.000 795.760.000 219.240.000
2023 219.240.000 40% 87.696.000 883.456.000 131.544.000
2024 131.544.000 40% 116.544.000* 1.000.000.000 15.000.000

4. Unit of activity method

 Depreciable cost per unit = Cost – Residual value = Rp1.015.000.000- Rp15.000.000
Total unit of activity 100.000 unit

= Rp10.000/unit

Year Unit of X Depreciation = Annual Acc. Book

activit Cost/unit Depre. exp Depre Value
y
1 Jan - - - - Rp1.015.000.00
2020 0
2020 22.000 Rp 10.000 Rp 220.000.000 Rp 220.000.000 795.000.000
2021 21.500 10.000 215.000.000 435.000.000 580.000.000
2022 21.000 10.000 210.000.000 645.000.000 370.000.000
2023 20.500 10.000 205.000.000 850.000.000 165.000.000
2024 15.000 10.000 150.000.000 1.000.000.000 15.000.000

SOAL 2
A) ARIANA, Inc.

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Dr. Cash Rp 410.000.000

Dr. Accumulated depreciation – Machine* 93.000.000
Cr. Gain on sale** Rp 3.000.0000
Cr. Machine 500.000.000
*(Rp 500.000.000-35.000.000) x 20%
**Book value = Rp500.000.000 – Rp93.000.000 = Rp407.000.000
Market = Rp410.000.000
Gain on sale = Rp 3.000.0000

B) ARIANA, Inc.

Dr. Machine “NEW” Rp 750.000.000

Dr. Accumulated depreciation “OLD”* 93.000.000
Cr. Gain on disposal of machine** Rp 173.000.000
Cr. Machine “OLD” 500.000.000
Cr. Cash 170.000.000
*(Rp 500.000.000-35.000.000) x 20%
**Cost Machine “ARIANA, Inc.” = Rp 500.000.000
Acc. Depreciation = (93.000.000)
Book Value “ARIANA, Inc.” = Rp 407.000.000
Fair Value “ARIANA, Inc.” = 580.000.000
Gain on disposal = Rp 173.000.000

SELENA, Inc.

Dr. Machine “NEW” Rp 580.000.000

Dr. Accumulated depreciation “OLD”* 264.000.000
Dr. Cash 170.000.000
Cr. Gain on disposal of machine Rp 314.000.000
Cr. Machine “OLD” 700.000.000
*(Rp 700.000.000 - Rp 40.000.000) x 40%
** Cost Machine “SELENA, Inc. = Rp 700.000.000
Acc. Depreciation = (264.000.000)
Book Value “SELENA, Inc.” = Rp 436.000.000
Fair Value “SELENA, Inc.” = 750.000.000
Gain = Rp 314.000.000

CURRENT LIABILITY

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A.

Tgl Jurnal Debit Credit

1 Des Cash 5.500.000
Sales 5.000.000
Sales tax payable 500.000

4 Cash 25.000.000
Notes payable 25.000.000

5 Account payable 2.500.000

Purchase discount 100.000
Cash 2.400.000

10 Sales tax payable 2.500.000

Cash 2.500.000

18 Account receivable 6.600.000

Sales 6.000.000
Sales tax payable 600.000

31 Unearned revenue 3.000.000

Revenue 3.000.000
*3/4 x 4.000.000

31 Salaries expense 1.800.000

Salaries payable 1.800.000

B.

Tgl Jurnal Debit Credit

31 Des Interest expense 131.250
Interest payable 131.250
* x 25.000.000 x 7%

PT MARIE CAT

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STATEMENT OF FINANCIAL POSITION (partial)

DEC 31, 2020

CURRENT LIABILITY
Notes payable $ 25.000.000
Account payable 12.500.000
Unearned revenue 1.000.000
Salaries payable 5.300.000
Sales tax payable 1.100.000
Interest payable 131.250
Total Current Liability 45.031.250
CORPORATIONS (Accounting for shares)

Tgl Jurnal Debit Credit

3 Apr Cash* 480.000
Share Premium - Ordinary 80.000
Share Capital - Ordinary** 400.000
*40.000 x $12
**40.000 x $10

10 May Patent* 250.000

Share Premium - Ordinary 150.000
Share Capital - Ordinary** 100.000
*10.000 x $25
**10.000 x $10

8 Aug Treasury shares 360.000

Cash 360.000
20.000 x $18

5 Sept Cash* 168.000

Share Premium - Treasury 24.000
Treasury shares** 144.000
*8000 x $21
**8000 x $18

15 Sept Treasury shares 225.000

Cash 225.000
15.000 x $15

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15 Nov Cash* 100.000

Share Premium - Treasury 10.000
Treasury shares** 90.000
*5000 x $20
**5000 x $18

31 Dec Cash dividend 633.600

Dividend payable 633.600
*Share issued & outstanding
Balance 500.000
3 Apr + 40.000
10 May + 10.000
8 Aug - 20.000
5 Sept + 8.000
15 Sept - 15.000
15 Nov + 5.000
528.00 lbr x $1,2

31 Dec Income Summary 920.000

Retained Earnings 920.000

31 Dec Retained Earnings 633.600

Cash dividend 633.600

CORPORATIONS (Accounting for dividends and retained earning)

A. Jan 18
Dr. Accumulated depreciation $105,000
Cr. Retained earnings $105,000

Mar 10
Dr. Cash dividend $280,000
Cr. Dividend payable $280,000
*(7% x $ 4,000,000)

Apr 10

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Dr. Dividend payable $280,000

Cr. Cash $280,000

June 15
Dr. Land* $2,000,000
Cr. Share premium – ordinary $750,000
Cr. Share capital – ordinary** $1,250,000
* (50.000 lbr x $40)
**(50.000 lbr x $25)

Sep 22
NO ENTRY

MEMORANDUM
Share Outstanding
(150.000 + 50.000) x 2 = 400.000
Price per Share
$ 25 2 = $ 12.5

Oct 05
Dr. Share dividend* $300,000
Cr. Share premium – ordinary $50,000
Cr. Ordinary share dividend distributable** $250,000
*(5% x 400.000 lbr) x $15
**(5% x 400.000 lbr) x $12.5

Nov 05
Dr. Ordinary share dividend distributable $250,000
Cr. Share capital – ordinary $250,000

B. Jurnal penutup

Dec 31
Dr. Income summary $5.000.000
Cr. Retained earnings $5.000.000

C. R/E Statement

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PT PESTANA
Retained Earnings Statement D.
For the Year Ended December 31, 2020
Balance, Jan 1 as reported $ 2,500,000
Correction for understatement of net income
In prior period (depreciation) 105,000
Balance, Jan 1 as adjusted $ 2,605,000
(+) Net income 5,000,000
(-) Cash dividend $280,000
Share dividend 300,000 + (580,000)
Balance, December 31 $ 7,025,000
SOFP

PT PESTANA

Statement of Financial Position (Partial)

December 31, 2020

EQUITY
Share capital – preference 7% cumulative
(80.000 outstanding, par value $50) $ 4,000,000
Share capital – ordinary (par value $12.5, 200.000 issued and
420.000 shares outstanding*) 5,250,000
Share premium – preference 225,000
Share premium – ordinary** 1,300,000
Retained earnings 7,025,000 +
TOTAL EQUITY $ 17,800,000

*SCO  share outstanding = 400.000 (Sept 22)

20.000 (Nov 5) ($250,000 : $12.5 = 20.000 lbr)
420.000 lembar
**$500,000 + $750,000 + $50,000

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