LatIhan soal AkuntansI

keuangan menengah 1

Kelompok G
 Anggota Tim:
1. Bagas Arya Satya Dinata (23013010276)
2. Muhammad Raditya Imawan (23013010025)
3. Fransisca Fitriani N N (23013010293)
4. Revieta Safa Salsabilla (23013010240)
Soal 01 : P6.5 (Lo 2,4)
 Soal 01 : P6.5 (Lo 2,4)

PV= $55.000 a. €55,000 immediate cash.

n=1
i=2,5%
FV=?

FV= PV ( FVFn,i )
FV= &55,000 (FVF 1,2.5%)
FV= $55,000 (1+0.025)
FV= $55,000 (1.025)
FV= $56,375.000
 Soal 01 : P6.5 (Lo 2,4)

R= $4.000
n=5 tahun =20 b. €4,000 every 3 months
i=2,5% payable at the end of each
FV-OA=? quarter for 5 years.

FV-OA= R ( FVF-OA n,i )

FV-OA= &4,000 (FVF 20,2.5%)
FV-OA= $4,000 (1+0.025)²/0.025
FV-OA= $4,000 (0.6386164)/0.025
FV-OA= $4,000 (25.5447)
FV-OA= $ 102,178.63
 Soal 01 : P6.5 (Lo 2,4)
FV= PV (FVF n,i)
FV= $18,000(FVF 1, 2.5%) C. Payable at beginning of cash 3
FV= $18.000(1+0.025) month period
FV= $18.000(1,025)
FV= $18.450,000

FVF-OA n,i=(1+0.025)^30-1 / 0,025

FVF-OA n,i= 1,097567579 / 0,025
FVF-OA n,i=43,90

FVF-OA n,i=43,9027
faktor (1+0.025) = 1,0250
FVF-AD = 45,0003
R Rp 1.800,00
FV-AD $ 81.000,49
 Soal 01 : P6.5 (Lo 2,4)
FV-OA 1 = R (FVF-OA n,i) D. ALL PAYMENTS PAYABLE AT THE
FV-OA 1 = $4,000 (FVF-OA 12, 2.5%) END OF EACH QUARTER
FV-OA 1 = Rp 4.000,00 x (1+0.025)^12 -/ 0,025
FV-OA 1 = Rp 4.000,00 x 0,344889 / 0,025
FV-OA 1 = Rp 4.000,00 (13,7956)
FV-OA 1 = Rp 55.182,21
FV-OA 2 = R (FVF-OA n,i)
FV-OA 2 = $1,500 (FVF-OA 25, 2.5%)
FV-OA 2 = Rp 1.500,00 x (1+0.025)^25 -1 / 0,025
FV-OA 2 = Rp 1.500,00 x 0,853944 / 0,025
FV-OA 2 = Rp 1.500,00 (34,1578)
FV-OA 2 = Rp 51.236,65
Opsi yang akan disarankan untuk Brent adalah opsi D yg sebesar
$ 106.418,86
Soal 02 : P6.7 (Lo 2, 3, 4)

(Time Value Concepts

Applied to Solve Business
Problems)
 P6.7 (Lo 2, 3, 4)

a. Dubois Inc. has $600,000 to invest. The company is trying to decide between two alternative
uses of the funds. One alternative provides $80,000 at the end of each year for 12 years, and
the other is to receive a single lump-sum payment of $1,900,000 at the end of the 12 years.
Which alternative should Dubois select? Assume the interest rate is constant over the entire
investment.

Future Value Approach Present Value Approach

FV=PV (FVFn,i) PV = FV (PVF12,I)
1,900,000 = 600,000 (FV12,I) 600,000 = 1,900,000 (PVF12,I)
FVF12 = 3.16667 PVF12,I = 3.1579

Dubois should choose the second option because it provides a higher rate of return
 P6.7 (Lo 2, 3, 4)

b. Dubois Inc. has completed the purchase of new Dell computers. The fair value of
the equipment is $824,150. The purchase agreement specifies an immediate down
payment of $200,000 and semiannual payments of $76,952 beginning at the end
of 6 months for 5 years. What is the interest rate, to the nearest percent, used in
discounting this purchase transaction?

824,150 - 200,000 = 624,150

PV - OA = R (PVF - OA10,I)
624,150 = 76,952 (PVF - OA10,I)
PV - OA10,I = 624,150 / 76,952
PV - OA10,I = 8.11090
The interest rate is 4% semiannually
 Soal 01 : P6.7 (Lo
2,3,4)
C. Amount Receivable

PV Principal = 800.000 / (1+0,08 / 2)^(7 x 2)

= 461.980
PV Interest = 40.000 x (1 - (1 + 0,05)^-10) / 0,05
= 308.800
Amount Receivable = 770.780
 Soal 01 : P6.7 (Lo 2,3,4)
Calculating the Future Value (FV)
D. deposited at the end of
FV = $200,000 x 2.5%^40 each quarter
FV = $537,012
Calculating Additional Amount to earn
Amount = $1,300,000 - $537,012
Amount = $762,988
The corresponding future Value if annuity is 67.40255
Quarterly Deposit is then calculated as: $762,988 ÷ 67.40255
Quarterly Deposit = $11319.87
Quarterly Deposit = $11,320 ---- Approximated
Hence, Dubois Inc. must deposit $11,320 at the end of each quarter
for 10 years
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