Soal Mentoring PA2
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SPA MENTORING Pengantar Akuntansi 2
Mentoring Pengantar Akuntansi 2Bonds, Investment in Bonds, and Cash Flows
SOAL 1Perusahaan Amira melakukan investasi dalam obligasi pada tanggal 2 Januari 2010 secara tunai yang diterbitkan oleh perusahaan Arima. Obligasi bernilai Rp 2.000.000.000 dengan tingkat bunga 8% jangka waktu 3 tahun dengan pembayaran bunga 4 kali per tahun, yaitu Januari, April, Juli, dan Oktober pada setiap tangal 02. Tingkat Bunga pasar 12%.Nilai Present Value dan Present Value Anuity adalah sebagai berikut :
Present Value Factor Present Value Ordinary AnnuityPerio
d 1% 2% 3% 8% 12%Perio
d 1% 2% 3% 8% 12%
10.99
00.98
00.97
10.92
60.89
3 1 0.990 0.9800.97
1 0.926 0.893
20.98
00.96
10.94
30.85
70.79
7 2 1.970 1.9421.91
3 1.783 1.690
30.97
10.94
20.91
50.79
40.71
2 3 2.941 2.8842.82
9 2.577 2.402
40.96
10.92
40.88
80.73
50.63
6 4 3.902 3.8083.71
7 3.312 3.073
50.95
10.90
60.86
30.68
10.56
7 5 4.853 4.7134.58
0 3.993 3.605
60.94
20.88
80.83
70.63
00.50
7 6 5.795 5.6015.41
7 4.623 4.111
70.93
30.87
10.81
30.58
30.45
2 7 6.728 6.4726.23
0 5.206 4.564
80.92
30.85
30.78
90.54
00.40
4 8 7.652 7.2357.02
0 5.747 4.968
90.91
40.83
70.76
60.50
00.36
1 9 8.566 8.1627.78
6 6.247 5.328
100.90
50.82
00.74
40.46
30.32
2 10 9.471 8.9838.53
0 6.710 5.650
110.89
60.80
40.72
20.42
90.28
7 1110.36
8 9.7879.25
3 7.139 5.938
120.88
70.78
80.70
10.39
70.25
7 1211.25
510.57
59.95
4 7.536 6.194Diminta :
1. Menghitung Present Value dari Obligasi yang dibeli Amira.2. Buatlah Jurnal saat pembelian investasi obligasi.3. Buatlah Jurnal saat penerimaan bunga pertama (Asumsi:amortisasi menggunakan
garis lurus).4. Perusahaan Amira menjual obligasi 50% pada tanggal 02 November 2010 pada harga
98( harga belum termasuk accrued interest) pada perusahaan Odira secara tunai.
SOAL 2
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SPA MENTORING Pengantar Akuntansi 2
Pada tanggal 1 Agustus 2011 PT Ramah menerbitkan obligasi sejumlah 2.000 lembar coupon rate 9%, semiannual senilai 700.000.000 yang akan jatuh tempo 5 tahun mendatang. Pembayaran bunga dilakukan setiap tanggal 1 Agustus dan 1 Februari. Tingkat bunga yang berlaku di pasar saat itu adalah 10%. Sehingga obligasi tersebut dijual dengan harga 96. Diskon atau premium diamortisasi dengan menggunakan effective interest method. Buatlah jurnal untuk PT Ramah untuk transaksi-transaksi berikut ini :
1. Penerbitan obligasi pada tanggal 1 Agustus 20112. Jurnal penyesuaian pada tanggal 31 Desember 20113. Membayar bunga pada 1 Februari 20124. Jurnal retirement dari bonds sebanyak 200 lembar tanggal 1 November 2012 dengan
harga 97.5. Jurnal penyesuaian tanggal 31 Desember 2012
Date Int. Paid Int. Exp. Amortization Unamortized BCA1/8/2011 0 0 0 27.026.072 672.973.9281/2/2012 31.500.000 33.648.696 2.148.696 24.877.376 675.122.6241/8/2012 31.500.000 33.756.131 2.256.131 22.621.245 677.378.7551/2/2013 31.500.000 33.868.938 2.368.938 20.252.307 679.747.6931/8/2013 31.500.000 33.987.385 2.487.385 17.764.922 682.235.0781/2/2014 31.500.000 34.111.754 2.611.754 15.153.168 684.846.8321/8/2014 31.500.000 34.242.342 2.742.342 12.410.827 687.589.1731/2/2015 31.500.000 34.379.459 2.879.459 9.531.368 690.468.6321/8/2015 31.500.000 34.523.432 3.023.432 6.507.937 693.492.0631/2/2016 31.500.000 34.674.603 3.174.603 3.333.333 696.666.6671/8/2016 31.500.000 34.833.333 3.333.333 0 700.000.000
SOAL 3Berikut merupakan Comparative Statements of Financial Position
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SPA MENTORING Pengantar Akuntansi 2
Assets 2012 2011 Change Land 45.000 70.000 (25.000) Buildings 200.000 200.000 - Acc. Depr. Buildings (21.000) (11.000) (10.000) Equipment 193.000 68.000 125.000 Acc. Depr. Equipment (28.000) (10.000) (18.000) Inventories 54.000 - 54.000 Accounts Receivable 68.000 26.000 42.000 Prepaid Expense 4.000 6.000 (2.000) Cash 54.000 37.000 17.000
Total 569.000 386.000
Equity and LiabilitiesShare Capital-Ordinary 220.000 60.000 160.000 Retaiend Earnings 206.000 136.000 70.000 Bonds Payable 110.000 150.000 (40.000) Accounts Payable 33.000 40.000 (7.000)
Total 569.000 386.000
Pada tahun 2011 , Income Statement perusahaan tersebut adalah sebagai berikut :Revenues 890,000Cost of goods sold (465,000)Operating Expense (221,000)Interest Expense (12,000)Loss on sale of equipment (2,000)Income from Operations 190,000Income tax expense (65,000)Net Income 125,000Informasi Tambahan :
1. Operating expenses include Depreciation Expense of 33,000 and expiration of prepaid expense of 2,000
2. Land was sold at its book value for cash3. Cash dividends of 55,000 were declared and paid4. Interest expense of 12,000 was paid in cash5. Equipment with a cost of 41,000 and a book value of 36,000 was sold for 34,000 cash6. Bonds were redeemed at their book value for cash7. Ordinary shares ($1 par) were issued for cash
Buatlah statement of cash flow pada tahun 2011 dengan menggunakan informasi di atas !
SOAL 4ANDREWS INC.
Comparative Statement of Financial Position
Description 31th December 2010 31th December 2009
Printing Equipment 154,000 130,000
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SPA MENTORING Pengantar Akuntansi 2
Accumulated Depr. Of PE (35,000) (25,000)
Copyrights 46,000 50,000
Inventories 40,000 60,000
Short Term Investment 35,000 18,000
Prepaid Rent 5,000 4,000
Account Receivable 62,000 49,000
Cash 6,000 9,000
Total Assets 313,000 295,000
Description 31th December 2010 31th December 2009
Share, $10 par 100,000 100,000
Share Premium 30,000 30,000
Retained Earnings 57,000 36,000
Long term Liabilities 60,000 67,000
Accounts Payable 46,000 42,000
Income Taxes Payable 4,000 6,000
Wages Payable 8,000 4,000
Short Term Liabilities 8,000 10,000
Total Equity and Liabilities 313,000 295,000
ANDREWS INC. Income Statement
For the Year Ending December 31, 2010Description
Sales 338,150Cost of Goods Sold (175,000)
Gross Margin 163,150Operating Expenses (120,000)Operating Income 43,150Interest Expense (11,400)
Gain on Sale of Equipment 2,000Income Before Tax 33,750
Income Tax Expense (6,750)Net Income 27,000
Additional Information :1. Dividends in the amount of 6,000 were declared and paid during 20102. Depreciation expense and amortization expense are included in operating expenses3. No unrealized gains or losses have occurred on the investments during the year4. Equipment that had a cost of 30,000 and was 70% depreciated was sold during 2010
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SPA MENTORING Pengantar Akuntansi 2
Instructions Prepare a statement of cash flows using the direct and indirect method !
Stephanus WicardoFaculty of Economics, Universitas IndonesiaEmail : [email protected]
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