CPSAK Review PSAK 25

I. Pilihan Ganda

1. B. Perubahan metode pencatatan persediaan

Pembahasan:

Perubahan kebijakan akuntansi

2. D. Semua benar.

Pembahasan:

Dijelaskan dalam PSAK 25 Paragraf 10 b

3. D. Pilihan (a) dan (b) benar.

Pembahasan:

Dijelaskan dalam PSAK 25 Paragraf 16

4. C. Memerlukan biaya untuk mengusahakan penerapan retrospektif tersebut.

5. A. Adanya koreksi kesalahan.

Pembahasan:

Cukup jelas

Jawaban Essay

Soal 1

(1) a, (2) b, (3) a, (4) b, (5) b, (6) a, (7) b, (8) a.

Soal 2Angka jawaban di-kali 2.(a) Inventory................................................................................................ 14,000*

Retained Earnings........................................................................14,000

*($19,000 + $23,000 + $25,000) – ($15,000 + $18,000 + $20,000)

Pusat Pengembangan Akuntansi FEUI 1

LATIHAN SOAL

PSAK 25 (REVISI 2009)

CPSAK Review PSAK 25

(b) Net Income (FIFO) 2005 $19,0002006 23,0002007 25,000

Soal 3

Angka jawaban di-kali 2.

(a) 1. Cost of equipment $65,000Less: Salvage value 5,000 Depreciable cost $60,000

Depreciation to 20072004 ($60,000/10) $ 6,0002005 ($60,000/10) 6,0002006 ($60,000/10) 6,000

$18,000Depreciation in 2007

Cost of equipment $65,000Less: Depreciation to 2007 18,000Book value (January 1, 2007) 47,000Less: Salvage value 3,000Depreciable cost $44,000

Depreciation in 2007$44,000/4 = $11,000

Depreciation Expense................................................................. 11,000Accumulated Depreciation—Equipment..........................

11,000

2. Cost of Building $300,000Less: Depreciation to 2007

2005 60,0002006 48,000Book value (January 1, 2007) $192,000Less: Salvage value 30,000Depreciable cost $162,000

Depreciation in 2007($162,000/8) = $20,250

Depreciation Expense................................................................. 20,250Accumulated Depreciation—Building..............................

20,250

Pusat Pengembangan Akuntansi FEUI 2

CPSAK Review PSAK 25

3.

Pusat Pengembangan Akuntansi FEUI 3

CPSAK Review PSAK 25

Accumulated Depreciation—Machine............................................................. 1,500Retained Earnings...............................................................

1,500 ([2005: $10,000* – $9,000** X 1/2 year] + [2006: $10,000* – $9,000**])

*$80,000 ÷ 8 **($80,000 – $8,000) ÷ 8(b) BRUEGGEN COMPANY

Comparative Income StatementsFor the Years 2007 and 2006

2007 2006

Income before depreciation expense.................................................. $300,000 $310,000Depreciation expense*....................................................................... 40,250 63,000Net income......................................................................................... $259,750 $247,000

*Depreciation Expense 2007 2006

Equipment................................................................................. $11,000 $ 6,000Building..................................................................................... 20,250 48,000Machine..................................................................................... 9,000 9,000

$40,250 $63,000

Pusat Pengembangan Akuntansi FEUI 4