UAS 2017/2018

Pilihan Ganda

1. A
2. C
3. C
4. D
5. D
6. D
7. A
8. D
9. B
10. D
11. B
12. C
13. D
14. D
15. A
16. C
17. C
18. C
19. C
20. B

Problem I Inventory

Oktober 2018

Date Explanation Units Units Cost Total Cost

1/10 Beginning Inventory 50 200.000 10.000.000
15/10 Purchase 110 250.000 27.500.000
25/10 Purchase 160 300.000 48.000.000
Cost Of Goods Available For Sale 320 85.500.000
Sold (260)
Ending Inventory 60 300.000 18.000.000

COGS = Cost Of Goods Available For Sale – Ending Inventory

= 85.500.000 – 18.000.000
= 67.500.000

Gross Profit = Net Sales – COGS

= 84.375.000 – 67.500.000
= 16.875.000
November 2018

Date Explanation Units Units Cost Total Cost

1/11 Beginning Inventory 60 300.000 18.000.000
5/11 Purchase 190 275.000 52.250.000
20/11 Purchase 80 200.000 16.000.000
Total 330 86.250.000
Sold (300)
Ending Inventory 30 200.000 6.000.000

COGS = Cost Of Goods Available For Sale – Ending Inventory

= 86.250.000 – 6.000.000
= 80.250.000

Gross Profit = Net Sales – COGS

= 100.312.500 – 80.250.000
= 20.062.500

Desember 2018

Date Explanation Units Units Cost Total Cost

1/12 Beginning Inventory 300 200.000 6.000.000
10/12 Purchase 250 240.000 60.000.000
16/12 Purchase 200 250.000 50.000.000
Total 480 116.000.000

Gross Profit Rate

Oktober 2018 = 16.875.000 / 84.375.000 x 100%
= 20 %

November 2018 = 20.062.500 / 100.312.500 x 100%

= 20%

Net Sales Desember 132.500.000

Estimated Gross Profit Desember ( 26.500.000)
20% x 132.500.000 _________
Estimated COGS 106.000.000

Cost Of Goods Available For Sale 116.000.000

Estimated COGS (106.000.000)
Estimates Ending Inventory 10.000.000
Unit Ending Inventory = 10.000.000 / 250.000
=4

Ending Inventory 40@250.000 = 10.000.000

Ending Inventory tidak terbakar 10@250.000 = (2.500.000)
Ending Inventory terbakar 30@250.000 = 7.500.000

Problem II Rekonsiliasi Kas

PT. Insan Madani Sejahtera

Bank Reconciliation
December 31, 2017
(Dalam Ribuan Rupiah)

Cash Balance per Bank Statement 215.000

Add : Deposit In transit 125.000
Check Error 16.500 141.500
Less : Outstanding Check
11001 (20.000)
11003 (17.500)
11041 (35.000)
11042 (15.000)
11055 (12.500) (100.000)
Adjusted Cash Balance per Bank Statement 256.500

Cash Balance per Book 237.000

Add : Collected Notes Receivable 45.000
Interest Revenue (N/R) 1.000
Check Error No. 11045 9.000 55.000
Less : NFS Check (27.500)
Check Error No. 11051 ( 7.200)
Bank Service Charge ( 800) (35.500)
Adjusted Cash Balance per Book 256.500

31/12/17 Cash 45.000

Notes Receivable 45.000
31/12/17 Cash 1.000
Interest Revenue 1.000
31/12/17 Cash 9.000
Account Payable 9.000
31/12/17 Account Receivable 27.500
Cash 27.500
31/12/17 Account Payable 7.200
Cash 7.200
31/12/17 Bank Service Charge Expense 800
Cash 800

Problem III Receivables

1/1/17 Account Receivable, Toko Amanah 10.000

Sales 10.000
2/10, n/30

5/1/17 Sales Return and Allowance 500

Account Receivable, Toko Amanah 500

11/1/17 Cash 9.690

Account Receivable, Toko Amanah 9.500
Interest Revenue 190
9.500 x 2%

1/2/17 Allowance for Doubtful Account 1.000

Account Receivable, Toko Mandiri 1.000

15/2/17 Cash 4.875

Bank Service Charge Expense 125
2,5% x 5.000
Sales 5.000

1/3/17 Cash 9.750

Bank Service Charge Expense 250
2,5% x 10.000
Account Receivable 10.000

15/3/17 Notes Receivable, Toko Bihar 4.000

Account Receivable, Toko Bihar 4.000
Jatuh Tempo 3 Bulan, Bunga 10%

1/4/17 Notes Receivable, Toko Pak Dhe 5.000

Account Receivable, Toko Pak Dhe 5.000
Jatuh Tempo 60 Hari, Bunga 9%

31/5/17 Account Receivable, Toko Pak Dhe 5.075

Notes Receivable, Toko Pak Dhe 5.000
Interest Revenue 75
60/360 x 9% x 5.000

15/6/17 Cash 4.100

Notes Receivable 4.000
Interest Revenue 100
3/12 x 10% x 4.000
10/7/17 Cash 1.000
Allowance for Doubtful Account 2.000
Account Receivable, Toko Ulet 3.000

15/8/17 Notes Receivable, Toko Perkasa 20.000

Sales 20.000
Jatuh Tempo 180 Hari, Bunga 12%

26/9/17 Notes Receivable, Toko Salima 10.000

Cash 10.000
Jatuh Tempo 120 Hari, Bunga 12%

10/10/17 Account Receivable, Toko Ulet 2.000

Allowance for Doubtful Account 2.000

Cash 2.000
Account Receivable, Toko Ulet 2.000

1/11/17 Account Receivable, Toko Mandiri 1.000

Allowance for Doubtful Account 1.000

Cash 250
Account Receivable, Toko Mandiri 250

1/12/17 Allowance for Doubtful Account 20.000

Account Receivable 20.000

Allowance for Doubtful Account Account Receivable

1/2/17 1.000 Bal. 15.000 Bal. 300.000 5/1/17 500
10/7/17 2.000 10/10/17 2.000 1/1/17 10.000 11/1/17 9.500
1/12/17 20.000 1/11/17 1.000 31/5/17 5.075 1/2/17 1.000
Bal. 5.000 10/10/17 2.000 1/3/17 10.000
1/11/17 1.000 15/3/17 4.000
1/4/17 5.000
10/7/17 3.000
10/10/17 2.000
1/11/17 250
1/12/17 20.000
Bal. 262.825

Estimasi Piutang Tak Tertagih = 5% x 262.285

= 13.141,25

31/12/17 Bad Debt Expense 18.141,25

Allowance for Doubtful Account 18.141,25
13.141,25 + 5.000
Interest Revenue - Toko Perkasa = 12% x 138/360 x 20.000 = 920
Toko Salima = 12% x 96/360 x 10.000 = 320
1.240
31/12/17 Interest Receivable 1.240
Interest Revenue 1.240

UD Charmaina
Statement of Financial Position

Current Assets :
Account Receivable 262.825
Less : Allowance for Doubtful Account (13.141,25)
Net Account Receivable 249.683,75
Notes Receivable 30.000
Interest Receivable 1.240

Problem IV Aset Tetap

2 Jan 2016

Harga Pembelian 10.000.000

Pajak Pembelian Tanah dan PPN 1.500.000
Biaya Notaris 100.000
Komisi Agen Property 100.000
Sewa Excavator 50.000
Upah Kuli Pembersih Puing 20.000
Hasil Penjualan Puing (50.000)
Total Cost 11.720.000

2/1/16 Land 11.720.000

Misc. Expense 25.000
Land Improvement 55.000
Cash 11.800.000

1/5/16 Service Expense 1.300

Cash 1.300

1/7/16 Building 200.000

Maintenance Building Expense 50.000
Cash 250.000
1/8/16 Depreciation Expense 59.400
Accumulated Depreciation Equipment A 59.400
Tahun Ke- Tarif Book Value Depreciation
1 (2014-2015) 40% 550.000 220.000
2 (2015-2016) 40% 330.000 132.000
3 (2016-2017) 40% 198.000 79.200
 Depreciation Tahun 2016 s.d 1/8/16 = 3/12 x 132.000 + 4/12 x 79.200
= 33.000 + 26.400
= 59.400

Book Value = 550.000 – 220.000 – 132.000 – 26.400

= 171.600
Nilai Wajar 375.000
Book Value 171.600
Gain on Disposal of Plant Asset 203.400

1/8/16 Equipment B 600.000

Accumulated Depreciation Equipment A 378.400
Equipment A 550.000
Gain on Disposal of Plant Asset 203.400
Cash 225.000

1/10/16 Depreciation Expense 60.000

Accumulated Depreciation Machine 60.000
9/12 x 400.000 / 5

Depreciation = 400.000/5
= 80.000 / year

Book Value = 440.000 – 6/12 x 80.000 – 2 x 80.000 – 60.000

= 440.000 – 40.000 – 160.000 – 60.000
= 180.000

Book Value 180.000

Harga Jual 100.000
Loss on Disposal of Plant Asset 80.000

1/10/16 Cash 100.000

Accumulated Depreciation Machine 260.000
Loss on Disposal of Plant Asset 80.000
Machine 440.000

31/12/16 Depreciation Expense 132.000

Accumulated Depreciation Vehicle 132.000
Depreciation = 360.000 / 600.000 = 0,6 / KM

Depreciation tahun 2015 = 0,6 x 70.000 = 42.000

Depreciation tahun 2016 = 0,6 x 220.000
= 132.000

Adjustment

31/12/16 Depreciation Expense 54.687,5

Accumulated Depreciation Building 54.687,5
 Depreciation = 1.000.000 / 20 = 50.000 / year
Balance Accumulated Depreciation Buillding per 31 Des 2015 = 50.000 x 5 = 250.000
Book Value Building 1 Jan 2016 = 1.000.000 – 250.000 = 750.000
Depreciation Building 2016 s.d 1/7/16 = 50.000 x 6/12 = 25.000
Depreciation Building 1/7/16 s.d. 31/12/16 = 6/12 x 950.000/16 = 29.678,5
Total Depreciation Building 2016 = 25.000 + 29.678,5 = 54.687,5

31/12/16 Depreciation Expense 62.500

Accumulated Depreciation Equipment B 62.500
600.000 /4 x 5/12

31/12/16 Trademarks and Trade Name termasuk dalam indefinite maka tidak ada amortisasi

31/12/16 Depreciation Expense 13.000

Accumulated Depreciation Land Improvement 13.000
52.000/4

UD PKN
Statement of Financial Position
Dec 31, 2016
(Dalam Ribuan Rupiah)

Non-Current Asset
Property, Plant, and Equipment
Land 11.720.000
Land Improvement 55.000
Accumulated Depreciation Land Improvement (13.000) 42.000
Building 1.400.000
Accumulated Depreciation Building (304.687,5) 1.095.312,5
Vehicle 400.000
Accumulated Depreciation Vehicle (174.000) 226.000
Equipment B 600.000
Accumulated Depreciation Equipment B (62.500) 537.500
Total Property, Plant, and Equipment 13.620.812,5
Intangible Asset
Trade Name 250.000__
Total Non Current Asset 13.870.812,5