KUNCI JAWABAN LATIHAN SOAL UTS AKM 2

1. Pertukaran aset
Bibi
Company Lala Company
Cost 2700000 Cost 3240000
Acc. Dep 1350000 Acc. dep 1782000
BV 1350000 BV 1458000
FV 1755000 FV 1695000
Cash
Cash received 60000 paid 60000

Jurnal:
Commercial Substance:
Bibi Company Lala Company
New machine 1.695.000
Acc. dep old machine 1.350.000 New machine 1.755.000
Cash 60.000 Acc. dep old machine 1.782.000
Gain on exchange 495.000 Cash 60.000
Old machinery 2.700.000 Gain on exchange 237.000
Old machinery 3.240.000

Lack Commercial Substance:

Bibi Company Lala Company

New machine 1.290.000
Acc. dep old machine 1.350.000 New machine 1.518.000
Cash 60.000 Acc. dep old machine 1.782.000
Old machinery 2.700.000 Cash 60.000
Old machinery 3.240.000

2.

Depresiasi tahunan = 16.000

1 Januari – 31 Maret = 3/12 x 16.000 = 4000

Depreciation expense 4000

Jurnal
Acc. depreciation 4000
maka per tanggal 1 April: New machine 96.000
cost = 80.000 Acc. dep old machine 44.000
akumulasi depresiasi = 40.000+4000 = 44.000 Loss on exchange 4.000
FV = 32.000 Cash 64.000
BV = 36.000 Old machinery 80.000
FV new machine = 96.000

KUNCI JAWABAN LATIHAN SOAL UTS

TUTORIAL 4 SERANGKAI Page 1
3.
WAAE 2020
January 2 200000 x 12/12 200.000
Sep-01 600000 x 4/12 200.000
December 31 600000 x 0 0
400.000
Avoidable2020
400.000 x 0,12 48.000

Cost per 31 Desember 2020

Aktual + bunga yang dikapitalisasi 1.448.000

WAAE 2021
Cost per 31 Dec 2020 = 1.448.000 x 9/12 = 1.086.000
March 31 600.000 x 6/12 = 300.000
September 30 400.000 x 0 =0
Total = 1.386.000

Avoidable interest 2021

1.100.000 x 12% x 9/12 = 99.000
286.000 x 9% x 9/12 = 19. 305
Total = 118.305

4. a. B b. S c . B d. S e. S f. B
5. a. F b. T c. F d. T
6 Useful life atau legal life, mana yang lebih pendek
Useful life atau 20 tahun, mana yang lebih pendek
Kesulitannya adalahan menentukan useful life
Carrying amount atau nilai recoverable nya
7. 1 Juli 2014 :
Cost =180.000 ;
Depreciation 3 tahun (1 Juli 2014-1Juli 2017) = 180.000/20 x 3 tahun = 27.000
BV per tanggal 1 Juli 2017 = Cost – Akumulasi Depresiasi = 180.000-27.000 = 153.000
Karena ada sucessfull litigation in defense of patent, maka menambah nilai BV dari patent
tersebut, sehingga BV nya menjadi 204.000 (153.000+51.000)
Carrying Amount per 31 Desember 2017 = 204.000 – (204 .000/17 tahun x 6/12) = 198.000

KUNCI JAWABAN LATIHAN SOAL UTS

TUTORIAL 4 SERANGKAI Page 2