Akuntansi Keuangan II Asst.

Kirey, Silfina, Igo, Cintia

JAWABAN REVIEW UTS

SOAL 1

a. Penerbitan saham untuk memperoleh uang tunai

Cash (20.000 x $6) 120.000
Share Premium-Ordinary 80.000
Share Capital-Ordinary(20.000x$10) 200.000

b. Penerbitan saham untuk memperoleh uang tunai

Cash (15.000 x $40) 600.000
Share Premium-Preference 225.000
Share Capital-Preference(15.000 x $25) 375.000

c. Penerbitan saham dengan Lumpsum

Mencari nilai FV
FV Ordinary Share = 60.000 x $20 = 1.200.000
FV Prefered Share = 20.000 x $40 = 800.000
Total FV 2.000.000

Mencari nilai alokasi O/S dan P/S

Alokasi O/ Share = (1.200.000 / 2.000.000) x 2.000.000 = 1.200.000
Alokasi P/ Share = (800.000 / 2.000.000) x 2.000.000 = 800.000

Cash 2.000.000
Share Premium-Ordinary(1.200.000-600.000) 600.000
Share Premium-Preference(800.000-500.000) 300.000
Share Capital-Ordinary (60.000 x $10) 600.000
Share Capital-Preference (20.000 x $25) 500.000

d. Menerbitkan saham untuk memperoleh asset tetap

Land 1.300.000

Share Premium-Ordinary 600.000

Share Capital-Ordinary(70.000 X $10) 700.000

e. Membeli kembali saham yang beredar

Treasury Share (25.000 x $15) 375.000
Cash 375.000

f. Menjual kembali saham treasury

Cash (15.000 x $20) 300.000
Treasury share (15.000 x $15) 225.000
Share Premium-Treasury 75.000

g.Menghentikan saham treasury

= (700.000–80.000+600.000+600.000) / (800.000+20.000+60.000+70.000) = $1,91/lembar
saham

Share Capital-Ordinary (4.000 x $10) 40.000

Share Premium-Ordinary (4.000 x $1,91) 7.640
Share Premium Treasury 12.360
Treasury Share (4.000 x $15) 60.000
 Akuntansi Keuangan II Asst. Kirey, Silfina, Igo, Cintia

h. Perolehan net income

Income summary 170.000.000
Retained Earnings 170.000.000

i. Pembagian Share Dividend

Issued O/S (800.000+20.000+60.000+70.000- 4.000) 946.000
Treasury O/S (25.000-15.000-4.000) (6.000)
Outstanding O/S 940.000
Share dividend = 10% x 940.000 94.000

Pengumuman
Retained earnings (94.000 x $20) 1.880.000
Share Premium-Ordinary 940.000
Ordinary share dividend distributable (94.000 x $10) 940.000

Pembagian
Ordinary Share Dividend Distributable 940.000
Share Capital Ordinary 940.000

j. Pembagian Cash Dividend

Outstanding O/S = 940.000 + 94.000 = 1.034.000 x $1 = $ 1.034.000
Preference = 80.000 +15.000 + 20.000 = 115.000 x $3 = $ 345.000
1.379.000

Pengumuman
Retained Earnings 1.379.000
Dividend Payable 1.379.000

Pembagian
Dividend payable 1.379.000
Cash 1.379.000

SOAL 2

Weighted average number of ordinary shares outstanding

Events Dates Share Restatement Fracti Weighted Average
    Outstanding Outstanding on of of Share
Share Share the
Split Divide- Year
nd
+ 2.500.000 Beginning 1/1 - 1/3 2.500.000 3 122% 2/12 1.525.000
balance

+ 800.000 Issued 1/3- 1/5 3.300.000 3 122% 2/12 2.013.000

share for
cash
+ 100.000 Issued 1/5 -1/7 3.400.000 3 122% 2/12 2.074.000
share for
vehicle
 Akuntansi Keuangan II Asst. Kirey, Silfina, Igo, Cintia

x 3 Share Split 1/7 - 1/9 10.200.000 - 122% 2/12 2.074.000

3 for 1

- 180.000 Reacquire 1/9 - 1/10 10.020.000 - 122% 1/12 1.018.700

d  Share

+ 30.000 Reissued 1/10 - 1/11 10.050.000 - 122% 1/12 1.021.750

Treasury
Share

x 122% Share 1/11 - 31/12 12.261.000 - - 2/12 2.043.500

dividend
22%

Weighted average number of ordinary shares outstanding 11.769.950

   

EPS= Net Income - Preference Dividend

  Weighted average number of ordinary shares outstanding
        
           = Rp 30.000.000.000 - (8% x Rp 22.500x 240.000 lbr)
                                                 11.769.950
           = 2.512,16/share

SOAL 3

02/04/21        Dr. Cash ($12 x 10,000)                                             $120,000      

                                 Cr. Dividend Revenue                                                            $120,000

12/07/21        Dr. Cash ($30 x 720)                                                  $21,600

                                 Cr. Gain on sale of equity investment                                     $2,880

                                 Cr. Equity Investments ($26 x 720)                                         $18,720

17/10/21        D. Equity Investments ($40 x 600)                              $24,000

                                 Cr. Cash                                                                               $24,000

Investments Cost Fair Value Unrealized Gain

or (Loss)

PT. SIRSAK ($192,000 + $24,000) (8,000+600) x $30 $42,000

Akuntansi Keuangan II Asst. Kirey, Silfina, Igo, Cintia

=$216,000 =$258,000  

PT. JAMBU 180,000 10,000 x $20 $20,000

= $200,000

PT. ANGGUR ($156,000 - $18,720) (6,000 – 720) x $25 = $10,560

$147,840
= 137,280

Total of Portofolio $533,280 $605,840 $72,560

Previous securities fair     ($100,000)

value adjustment bal.—Cr

Securities fair value     ($27,440)

adjustment—Cr.

          

31/12/21        Dr. Unrealized Holding Gain or loss– Equity                    $27,440

                                 Cr. Securities Fair Value Adjustment $27,440 

01/04/22        Dr. Cash ($25 x 5,280)                                               $132,000

                   Dr. Loss on sale of equity investment                         $  5,280

                                 Cr. Equity Investments ($26 x 5,280)                                      $137,280

10/07/22        Dr. Cash ($15 x 10,000)                                             $150,000

                                 Cr. Dividend Revenue                                                            $150,000

20/11/22       Dr. Dividend Receivable ($20 x 8,600)                        $172,000

Cr. Dividend revenue                                                             $172,000

Investments Cost Fair Value Unrealized Gain or

(Loss)
Akuntansi Keuangan II Asst. Kirey, Silfina, Igo, Cintia

PT. SIRSAK $216,00 (8,600) x $40 $128,000

0 =$344,000

PT. JAMBU 180,000 10,000 x $30 = $120,000

$300,000

Total of Portofolio $396,00 $498,000 $248,000

0

Previous securities fair value     ($27,440)

adjustment bal.—Dr

Securities fair value adjustment—Dr     $220,560

31/12/22        Dr. Securities Fair Value Adjustment                          $220,560

Cr. Unrealized Holding gain or Loss – Equity                          $220,560

SOAL 4

a. Tabel schedule Amortisasi Obligasi

Year (1) (2) (2) - (1) = (3) (4) + (3)

Interest Receivable Interest Revenue Bond Discount Carrying Amount

or Cash Received (18%/2 = 9%) Amortization
([10%/2] x $260.000) Of Bond

1/1/21 - - - 210,000

1/7/21 13,000 18.900 5.900 215.900

1/1/22 13,000 19.431 6.431 222.331

1/7/22 13,000 20.010 7.010 229.341

1/1/23 13,000 20.641 7.641 236.981

1/7/23 13,000 21.328 8.328 245.310

1/1/24 13,000 22.078 *14.690 260,000

Akuntansi Keuangan II Asst. Kirey, Silfina, Igo, Cintia

b. Jurnal pembelian Obligasi

Debt Investment 210,000

Cash 210,000
c. Penerimaan Bunga tanggal 1 Juli dan Penyesuaian 31 desember 2021

1 Juli 2021
Cash 13,000
Debt Investment 5,900
Interest Revenue 18,900

31 Desember 2021
Interest receivable 13,000
Debt Investment 6,431
Interest Revenue 19.431

d. Jurnal pengakuan pendapatan bunga 1 Juli 2023

Cash 13,000
Debt investment 8.328
Interest revenue 21.328

Penjualan obligasi Dengan harga 170,000

Cash 170.000
Loss on sale of debt investment 75.310
Debt Investment 245.310

SOAL 5

1)

2023 2024 2025

Contract Price 100.000.000.000 100.000.000.000 100.000.000.000

Akuntansi Keuangan II Asst. Kirey, Silfina, Igo, Cintia

(-) Cost

Cost incurred to Date 30.000.000.000 45.500.000.000 60.000.000.000

Est cost to Completed 20.000.000.000 14.500.000.000 0

Est total Cost 50.000.000.000 60.000.000.000 60.000.000.000

Gross Profit 50.000.000.000 40.000.000.000 40.000.000.000

(Contract Price-
Est.Total Cost)

● 2023 = (30.000.000.000/50.000.000.000) x 100% = 60%

● 2024 = (45.500.000.000/60.000.000.000) x 100% = 75,83%
● 2025 = (60.000.000.000/60.000.000.000) x 100% = 100%

To Date Recognition Prior Recognition

the Year Current the Year

2023

Revenue (Rp100M x 60% ) 60.000.000.000 - 60.000.000.000

(-) Cost to Date (30.000.000.000) - (30.000.000.000)

Gross Profit 2023 30.000.000.000 - 30.000.000.000

2024
 Akuntansi Keuangan II Asst. Kirey, Silfina, Igo, Cintia

Revenue (Rp100M x 75,83%) 75.830.000.000 60.000.000.000 15.830.000.000

(-) Cost to Date (45.500.000.000) (30.000.000.000) (15.500.000.000)

Gross Profit 2024 30.330.000.000 30.000.000.000 330.000.000

2025

Revenue (Rp100M x 100%) 100.000.000.000 75.830.000.000 24.170.000.000

(-) Cost to Date (60.000.000.000) (45.500.000.000) (14.500.000.000)

Gross Profit 2025 40.000.000.000 30.330.000.000 9.670.000.000

2.

2023 2024 2025

Jurnal Pengeluaran Biaya
Construction In Process 30.000.000.000 15.500.000.000 14.500.000.000
Cash Rp30.000.000.000 15.500.000.000 14.500.000.000
(30.000.000.000-0) (45.500.000.000-30.000.000.000) (60.000.000.000-45.500.000.000)

Jurnal Penagihan
Account Receivable 30.500.000.000 9.500.000.000 10.000.000.000
Billing on CIP 30.500.000.000 9.500.000.000 10.000.000.000
(30.500.000.000-0) (40.000.000.000-30.500.000.000) (50.000.000.000-40.000.000.000)

Jurnal Penerimaan Cash

Cash 10.000.000.000 25.000.000.000 8.000.000.000.
Account Receivable 10.000.000.000 25.000.000.000 8.000.000.000
(10.000.000.000-0) (35.000.000.000-10.000.000.000) (43.000.000.000-35.000.000.000)
Jurnal Pengakuan
Revenue, Expense &
Gross Profit
Construction Exp. 30.000.000.000 15.500.000.000 14.500.000.000
CIP (profit) 30.000.000.000 330.000.000 9.670.000.000
Revenue from LTC Rp60.000.000.000 15.830.000.000 24.170.000.000

Jurnal Penyerahan
Proyek
Billing on CIP - 100.000.000.000
Construction In Process - 100.000.000.000