TUGAS AKUNTANSI KEUANGAN MENENGAH 1

NISRINA CHAIRUNNISA
20133063

Soal 1

JAWAB :
 Gulistan Inc.
Statement of Financial Position
December 31

Assets
Non – Current Assets
Long – Term Investments
Long – term investment in preference shares …….
Land held for future plant site …….
Cash restricted for plant expansion …….
Total Long – Term Investments …….
Property, Plant and Equipment
Buildings …….
Less : Accum. Depreciation – Buildings …….. ……..
Intangible Assets
Copyrights …….

Current Assets
Inventories
Finished goods …….
Work in process …….
Raw materials …….. ……..
Accounts receivable ……..
Less : Allowance for doubtful accounts …….. ……..
Notes receivable ……..
Receivables – officers ……..
Cash ……..
Less : Cash restricted for plant expansion …….. ……..
Total Current Assets ……..

Total Assets ……..

Equity and Liabilities

Equity
Share capital – ordinary …….
Share premium – ordinary shares …….
Retained earnings …….
Less : Treasury shares, at cost (……)
Total Shareholders’equity ……..
Total Equity and Liabilities ……..

Non – Current Liabilities

Bonds payable, due in four years ……
Long – term note payable ……
Total Non – Current Liabilities ……..
Current Liabilities
Notes payable, short – term ……
Accrued salaries payable ……
Unearned subscriptions revenue ……
Unearned rent revenue ……
Total Current Liabilities …… …….

Total Liabilities …….

Soal 2

JAWAB :
 Sargent Corporation
Statement of Financial Position
December 31, 2010

Assets
Non – Current Assets
Long – Term Investments
Investments in share capital $270,000
Bond sinking fund 250,000
Land held for speculation 40,000
Land held for future use 270,000 $830, 000

Property, Plant and Equipment

Land 500,000
Buildings 1, 040, 000
Less : Accum. Depreciation – building 360, 000 680,000
Equipment 450, 000
Less : Accum. Depreciation – equipment 180, 000 270,000
Total Property, Plant and Equipment 1, 450, 000

Intangible Assets
Franchise 165, 000
Goodwill 100, 000 265, 000

Current Assets
Inventories, at lower of cost 180, 000
Accounts receivable 170, 000
Less : Allowance for doubtful accounts 10, 000 160, 000
Trading securities 80, 000
Cash 150, 000
Total Current Assets 570, 000

Total Assets $3,115,000

Equity and Liabilities

Equity
Share capital
Preference shares, $5 par value; 200, 000 shares
authorized, 90, 000 issued and outstanding 450, 000
Ordinary shares, $1 par value; 400, 00 shares
authorized, 100, 000 issued and outstanding 100, 000
Share premium – ordinary (100, 000 X [$10 - $1]) 900, 000
Retained earnings 320, 000
Total Shareholders’ Equity $1,770,000
Non – Current Liabilities
Notes payable 120, 000
7% bonds payable, due 2018 960, 000
Total Non – Current Liabilities 1, 080, 000

Current Liabilities
Notes payable 80, 000
Accounts payable 140, 000
Taxes payable 40, 000
Unearned revenue 5, 000
Total Current Liabilities 265, 000

Total Liabilities $1,345,000

Total Equity and Liabilities $3,115,000

Soal 3

3. Berikut ini saldo akun PT Murah Meriah per 31 Desember 2019

Utang Obligasi $830.000 Penyisihan piutang tak tertagih $8.000
Kepentingan minoritas 25.000
Laba komprehensif Investasi jk pendek (sekuritas 25.000
akumulasian lainnya 12.450 perdagangan)
Piutang usaha 300.000 Pendapatan 2.350.000
Utang usaha 180.00 Utang Wesel (jk pendek) 50.000
Pendapatan diterima dimuka 10.000 Harga Pokok Penjualan 1.800.000
Kas dan setara kas 314.082 Biaya dibayar dimuka 20.000
Tanah 150.000 Agio saham biasa 184.000
Investasi tersedia unt dijual 80.000 Persediaan 405.000
Modal saham biasa 700.000 Akumulasi Depr bangunan 200.000
Paten 100.000 Dana Pelunasan Obligasi 100.000
Bangunan 800.000 Waralaba (franchise) 50.000
Saldo Laba (Retained earnings) 226.632 Tanah untuk spekulasi 100.000
Utang gaji 18.000
Diminta: susunlah akun tersebut dalam Laporan Posisi Keuangan per 31 Desember 2019
dengan format yang benar.

JAWAB :