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KUNCI JAWABAN

PILIHAN GANDA

1. D
Notes payable dan interest payable merupakan bagian dari current liabilities, karena current
liabilities adalah hutang suatu perusahaan yang diperkirakan untuk dibayar dalam jangka waktu satu
tahun, satu siklus perusahaan, yang lama.
(source : Accounting 3ed Kieso)
2. D
Pada saat jatuh tempo pembayaran, maka perusahaan wajib membayar pokok notes payable beserta
dengan bunganya. Sehingga dalam soal, pada jatuh tempo pembayaran perusahaan membayar Rp.
5,000,000 (pokok notes payable) + bunga (Rp. 5,000,000 60/360 12% = Rp. 100,000) sama dengan
Rp. 5,100,000.
(source : Accounting 3ed Kieso)
3. A
Dalam likuidasi partnership, langkah yang dilakukan adalah:
Menjual noncash assets menjadi cash dan mengakui gain or loss. Hal ini disebut realization.
Membagikan laba/rugi yg diperoleh dari realisasi kepada partner berdasarkan rasio pembagian
laba
Membayar klaim kepada kreditur dan melunasi hutang menggunakan kas yang diperoleh dari
realisasi langkah 1.
Membagikan sisa kas kepada partner berdasarkan saldo dalam akun modalnya.
(source : Accounting 3ed Kieso)
4. D
Mary, Capital $ 60,000
Ellen, Capital $ 50,000
Mills, Capital $ 40,000
Olegs contribution $ 60,000
Total owners equity after admitting Oleg $ 210,000
Olegs equity interest after admission 25%
Oleg, Capital $ 52,500

Olegs contribution $ 60,000


Oleg, Capital ($ 52,500)
Bonus paid to Mary, Ellen, and Mills $ 7,500
Jadi, bonus yang diterima oleh Mills karena bergabungnya Oleg sebesar 2/10 $ 7,500 sama dengan $
1,500.
(source : Accounting 3ed Kieso)
5. C
Kekurangan dari Corporate:
Owner is separate from management
Double taxation of dividends
Regulatory costs
(source : Accounting 23ed Warren)

6. B
Tujuan utama dari stock split adalah untuk mengurangi harga pasar per saham suatu saham. Hal ini,
pada gilirannya, menarik lebih banyak investor dan memperluas jenis dan jumlah pemegang saham. 3-
for-1 stock split, berarti setiap pemegang saham pada umumnya akan menerima 3 saham untuk setiap
saham yang dimiliki. Yang pada akhirya meningkatkan jumlah total ekuitas pemegang saham.
(source : Accounting 23ed Warren)
7. C
Three dates included in a dividend announcement are as follows:
Date of declaration
Date of record
Date of payment
(source : Accounting 23ed Warren)
8. C
The following is reported in a retained earning are :
Cash and stock dividends
Net income and net loss
Prior period adjustments
(source : Accounting 23ed Warren)
9. B
If the bonds are issued at a premium that means the market interest rate exceeds the bond interest
rate.
(source : Accounting 3ed Kieso)
10. C
Perusahaan menerbitkan obligasi dimana bunga obligasi yang diterbikan lebih besar dari pada bunga
obligasi di pasar, dengan obligasi yang sama. Hal ini dapat diindikasikan bahwa obligasi yang diterbitkan
oleh perusahaan akan dijual dalam diskon.
(source : Accounting 23ed Warren)

Soal 1

a). Jun. 30, 2017 Land Rp. 200,000,000


Building Rp. 300,000,000
Cash Rp. 250,000,000
Notes Payable Rp. 250,000,000
(To record issuance of 6%, note)

b). Dec. 31, 2017 Notes Payable Rp. 25,000,000


Interest Expense (Rp. 250,000,000 6/12 6%) Rp. 7,500,000
Cash Rp. 32,500,000
(To record payment of first period)

c). Jun. 30, 2018 Notes Payable Rp. 25,000,000


Interest Expense {(Rp. 250,000,000 Rp. Rp. 6,750,000
25,000,000) 6/12 6%}
Cash Rp. 31,750,000
(To record payment of second period)
(source : Accounting 3ed Kieso)

Soal 2

a). Jun. 3, 2015 Cash Rp. 292,000,000


Noncash Assets Rp. 242,000,000
Gain on Realization Rp. 50,000,000
(sale of assets)
Liabilities Rp. 55,000,000
Cash Rp. 55,000,000
(payment of liabilities)

Adi, Capital {Rp. 14,000,000 + (1/5 Rp. 50,000,000)} Rp. 24,000,000


Cahyo, Capital {Rp.84,000,000 + (2/5 Rp. 50,000,000)} Rp. 104,000,000
Zidan, Capital {Rp.118,000,000 + (2/5 Rp. 50,000,000)} Rp. 138,000,000
Cash (Rp.29,000,000 + Rp.292,000,000 Rp.55,000,000) Rp. 266,000,000
(distribution of cash to partners)

b). Jun. 3, 2015 Cash Rp. 142,000,000


Loss on Realization Rp. 100,000,000
Noncash Assets Rp. 242,000,000
(sale of assets)

Liabilities Rp. 55,000,000


Cash Rp. 55,000,000
(payment of liabilities)

Cash Rp. 6,000,000


Adi, Capital (Rp. 14,000,000 Rp. 20,000,000*) Rp. 6,000,000
(receipt of deficiency)
*
Rp. 100,000,000 1/5

Cahyo, Capital {Rp.84,000,000(2/5 Rp. 100,000,000)} Rp. 44,000,000


Zidan, Capital {Rp.118,000,000(2/5 Rp. 100,000,000)} Rp. 78,000,000
Cash (Rp. 29,000,000 + Rp. 142,000,000 Rp. Rp. 122,000,000
55,000,000 + Rp. 6,000,000)
(distribution of cash to partners)

c). Jun. 3, 2015 Cahyo, Capital (Rp. 6,000,000 2/4) Rp. 3,000,000
Zidan, Capital (Rp. 6,000,000 2/4) Rp. 3,000,000
Adi, Capital Rp. 6,000,000
(allocation of deficiency)

Cahyo, Capital (Rp. 44,000,000 Rp. 3,000,000) Rp. 41,000,000


Zidan, Capital (Rp. 78,000,000 Rp. 3,000,000) Rp. 75,000,000
Cash Rp. 116,000,000
(distribution of cash to partners)
(source : Accounting 23ed Warren)

Soal 3

Mar. 3 Cash $ 950,000


Treasury Stock $ 750,000
Paid-In Capital from Sale Treasury Stock $ 200,000
(To record sale of 30,000 treasury stock)

Mar. 16 Cash $ 90,000


Paid-In Capital from Sale Treasury Stock $ 35,000
Treasury Stock $ 125,000
(To record sale of 5,000 treasury stock)

Mar. 30 Common Stock $ 125,000


Paid-In Capital in Excess of Par $
Retained Earnings $ 184,000
Treasury Stock $

Jul. 3 Land
Common Stock

Sep. 10

Dec. 25

Dec. 30
(source : Accounting 23ed Warren)

Soal 4

a). Jan. 1, 2017 Cash Rp. 150,000,000


Bonds Payable Rp. 150,000,000
(To record sale of bonds at face value)

b). Dec. 31, 2017 Interest Expense (Rp. 150,000,000 10%) Rp. 15,000,000
Bonds Payable Rp. 3,000,000
Interest Payable (Rp. 150,000,000 12%) Rp. 18,000,000
(To record first accrued interest and
amortization of bond premium)

Jan. 1, Interest Payable Rp. 18,000,000


2018 Cash Rp. 18,000,000
(To record payment of bond interest)

Dec. 31, 2018 Interest Expense {(Rp.150,000,000 Rp.3,000,000) 10%} Rp. 14,700,000
Bonds Payable Rp. 3,300,000
Interest Payable (Rp. 150,000,000 12%) Rp. 18,000,000
(To record second accrued interest and
amortization of bond premium)

Jan. 1, Interest Payable Rp. 18,000,000


2019 Cash Rp. 18,000,000
(To record payment of bond interest)

c). Jan. 1, 2022 Bonds Payable Rp. 150,000,000


Cash Rp. 150,000,000
(To record redemption of bonds at maturity)
(source : Accounting 3ed Kieso)