Soal Akuntansi Menengah 1

Kelas AK18I
Hari Sabtu, 14 Maret 2020
Pertemuan minggu ke 4
Materi Hutang wesel jangka panjang
Sumber Chapter 4 Intermediate Accounting, Kieso dkk. (Learning Objective 2: Long
Term Notes Payable)

Soal Essay:

1. Bagaimana menentukan nilai atas zero interest bearing note pada saat wesel
tersebut diterbitkan?
2. Bagaimana menentukan nilai atas interest bearing note pada saat wesel tersebut
diterbitkan?
3. Jelaskan perlakuan akuntansi yang benar untuk penerbitan zero interest bearing
note yang ditukarkan dengan aset tetap. Jelaskan bila:
a. Fair value aset tetap diketahui dan tingkat bunga pasar tidak diketahui.
b. Jika tingkat bunga pasar diketahui dan fair value aset tidak diketahui.
c. Jika fair value dan tingkat bunga pasar diketahui.
d. Jika fair value dan tingkat bunga pasar tidak diketahui.

Soal Praktika

On January 1, 2019, McLean AG makes the two following acquisitions.

1. Purchases land having a fair value of €300,000 by issuing a 5-year, zerointerest-
bearing promissory note in the face amount of €505,518.
2. Purchases equipment by issuing a 6%, 8-year promissory note having a maturity
value of €400,000 (interest payable annually).
The company has to pay 11% interest for funds from its bank.
Instructions

a. Record the two journal entries that should be recorded by McLean AG for the
two purchases on January 1, 2019.
b. Record the interest at the end of the first year on both notes.