UNIVERSITAS MERCU BUANA

FAKULTAS : EKONOMI DAN BISNIS

PROGRAM STUDI / JENJANG : AKUNTANSI/S1
Nomor Dokumen ...........................
Tanggal Efektif 1 Maret 2020

ASESMEN UJIAN AKHIR SEMESTER

W321700008/ AKUNTANSI KEUANGAN MENENGAH 2 + LAB

Tahun Akademik / Semester : 2019 / 2020

Hari / Tanggal : Sabtu / 11 Juli 2020

Ruang / Waktu : B 401/ 120 menit (07.00-09.00)

Dosen : Wieta Chairunesia, SE.,M.Ak

SKS : 3

Asesmen CPMK (CPL) : CPMK 2

(CPL:S9,S10,P1,P2,P3,P4,K1,K6,K10)
CPMK 3
(CPL:S9,S10,P1,P2,P3,P4,K1,K6,K10)
CPMK 5
(CPL:S9,S10,P1,P2,P3,P4,K1,K6,K10)

Instruksi Peserta Ujian:

• Ujian bersifat Open Book dan Modul.
• Jawaban ditulis tangan dan scan. Tulisan tangan dan scan harus
jelas. Jika tidak jelas akan mempengaruhi penilaian.
• Tulis nama, NIM, dan Mata Kuliah di kertas lembar jawaban.
• Nama File: UAS IM2_B401 – Nama Mahasiswa
• Upload jawaban langsung di menu UAS.
• Durasi pengerjaan UAS adalah 2 jam dari dibukanya soal ujian dan
diupload kembali ke menu UAS (telat tidak akan bisa upload
jawaban).
• Tidak ada perpanjangan waktu bagi yang telat dalam pelaksanaan
ujian.
• Dilarang copy paste dari jawaban teman/internet.

Jika Anda tidak bisa mematuhi instruksi di atas, maka bisa dianggap sebagai tindakan
menyontek atau tidak jujur dan akan dicatat sebagai aktivitas yang mencurigakan.

1 SOAL INI BERSIFAT RAHASIA “HARUS DIKEMBALIKAN” | MILIK UNIVERSITAS MERCU BUANA
 UNIVERSITAS MERCU BUANA
FAKULTAS EKONOMI DAN BISNIS
PROGRAM STUDI AKUNTANSI

1. PT ABC issued 1,000 shares of convertible bonds at par with a face value of Rp 200.000
per bond at January 1, 2018. The bonds have a-6 year life with payment of 7% interest at
the end of December. Each bond is convertible into 100 ordinary shares with a par value
Rp 500. A market rate for similar debt is 9%.

Instruction :
a. Compute the liability and equity component of the convertible bond on January 1,
2018. (10 Points)
b. Prepare the journal entry to record the conversion of convertible bonds into ordinary
shares on December 31, 2021. (10 Points)

2. The following facts pertain to a non-cancelable lease agreement between Alres Leasing
Company and Electronic System Company, a lessee, for a computer system.
Estimated life 12
Lease time 10
Annual lease $60,000
Incremental borrowing rate 10%
Implicit interest rate 10%
Normal selling price $405,541
Cost manufacturing machine $250,000
Cost of negotiating $14,000

Instruction :
a. Identify the type of lease involved and give reasons for your clasifications with
computation of the present value of the minimum lease payments!
(5 Points)
b. Prepare 3 years amortization schedule! (30
Points)

2 SOAL INI BERSIFAT RAHASIA “HARUS DIKEMBALIKAN” | MILIK UNIVERSITAS MERCU BUANA
 c. Prepare Lessor’s Journal Entry! (15
Points)
d. Prepare Lessee’s Journal Entry! (15
Ponits)
3. ArRasheed Company began operations on January 1, 2016, and uses the average-cost
method of pricing inventory. Management is contemplating a change in inventory
methods for 2019. The following information is available for the years 2016-2018.

Net Income Computed Using

Average-Cost
Method FIFO Method

2016 $32,000 $38,000

2017 $36,000 $42,000
2018 $40,000 $50,000

Instruction :
a. Prepare the journal entry necessary to record a change from the average-cost method
to the FIFO method in 2019. (10 Points)
b. Determine net income to be reported for 2016, 2017 and 2018 after giving effect to
the change in acoounting policy. (5 Points)

3 SOAL INI BERSIFAT RAHASIA “HARUS DIKEMBALIKAN” | MILIK UNIVERSITAS MERCU BUANA