Soal - 1 Tanggal January 1, 2020

Nilai perolehan 145,000

Masa Manfaat 4 tahun
Jarak Tempuh 100,000 mil
Nilai sisa 15,000

a). Depresiasi cost per unit adalah = Nilai perolehan - nilai sisa dibagi masa manfaat selama 10,000 mil
= 145.000 - 15.000/ 10.000
1.30 per mil
b). Tahun 2020 : 27.000 = 27.000 x 13 =
Tahun 2021 : 32.000 = 32.000 x 13 =
Tahun 2022 : 24.000 = 24.000 x 13 =
Tahun 2023 : 17.000 = 17.000 x 13 =
100,000 mil

Soal - 2 Harga beli 300,000,000

Pajak Pembelian 30,000,000
Biaya kirim dan pasang 5,000,000

Tanggal perolehan April 1, 2019

Masa manfaat 5 tahun
Unit terpasang 50,000 unit
Nilai sisa 5,000,000

a). Harga perolhean

Harga beli 300,000,000
Pajak Pembelian 30,000,000
Biaya kirim dan pasang 5,000,000
335,000,000

b). Metode straight line Tahun Peiode Unit

2019 9 bulan (Apr-Des) 15,000

2020 12 bulan (Jan-Des) 18,000
2021 12 bulan (Jan-Des)
2022 12 bulan (Jan-Des)
2023 12 bulan (Jan-Des)
2024 3 bulan (Jan-Mar)

Metode Unit activity Tahun Peiode Unit

2019 9 bulan (Apr-Des) 15,000

2020 12 bulan (Jan-Des) 18,000
 Metode Double declining Tahun Peiode Unit

2019 9 bulan (Apr-Des) 15,000

2020 12 bulan (Jan-Des) 18,000
2021 12 bulan (Jan-Des)
2022 12 bulan (Jan-Des)
2023 12 bulan (Jan-Des)
2024 3 bulan (Jan-Mar)

c). Penjualan 150,000,000

Metode straight line Tahun Peiode Unit

2019 9 bulan (Apr-Des) 15,000

2020 12 bulan (Jan-Des) 18,000

Laba/ rugi penjualan

Penjualan 150,000,000
Book value 219,500,000
Rugi (69,500,000)

Jurnal Debit Credit

Cash Bank/ Account Receivable 150,000,000
Machinery 335,000,000
Accumulated Depreciation 115,500,000
Loss of sales machine 69,500,000
335,000,000 335,000,000
nfaat selama 10,000 mil

35,100
41,600
31,200
22,100
130,000

Accumulted
Cost Nilai sisa Depreciation Expense Depreciaiton
(1) (2) (3) = (1) - (2)/ 5 tahun (4)
335,000,000 5,000,000 49,500,000 49,500,000
335,000,000 5,000,000 66,000,000 115,500,000
335,000,000 5,000,000 66,000,000 181,500,000
335,000,000 5,000,000 66,000,000 247,500,000
335,000,000 5,000,000 66,000,000 313,500,000
335,000,000 5,000,000 16,500,000 330,000,000

Accumulted
Cost Nilai sisa Depreciation Expense Depreciaiton
(1) (2) (3) = (1) - (2)/ 50.000 x unit periode (4)
335,000,000 5,000,000 99,000,000 99,000,000
335,000,000 5,000,000 118,800,000 217,800,000
 Accumulted
Cost Book value awal Depreciation Expense Depreciaiton
(1) (3) = (1) - (2) x 20% (4)
335,000,000 - 50,250,000 50,250,000
335,000,000 284,750,000 56,950,000 107,200,000
335,000,000 227,800,000 45,560,000 152,760,000
335,000,000 182,240,000 36,448,000 189,208,000
335,000,000 145,792,000 29,158,400 218,366,400
335,000,000 116,633,600 23,326,720 241,693,120

Accumulted
Cost Nilai sisa Depreciation Expense Depreciaiton
(1) (2) (3) = (1) - (2)/ 5 tahun (4)
335,000,000 5,000,000 49,500,000 49,500,000
335,000,000 5,000,000 66,000,000 115,500,000
 Book value
(5) = (1) - (4)
285,500,000
219,500,000
153,500,000
87,500,000
21,500,000
5,000,000

Book value
(5) = (1) - (4)
236,000,000
117,200,000
Book value akhir
(5) = (1) - (4)
284,750,000
227,800,000
182,240,000
145,792,000
116,633,600
93,306,880

Book value
(5) = (1) - (4)
285,500,000
219,500,000
Soal - 1
a). Jurnal
Date Account Debit Credit
3-Dec-19 Cash Bank 15,000,000 -
Notes Payable - 15,000,000
(Pinjaman Bank Mandira 90 hari (bunga 8%))

7-Dec-19 Account Receivable 11,000,000 -

Sales - 10,000,000
Sales taxes payable - 1,000,000
(Penjualan kredit dengan VAT 10%)

15-Dec-19 Account Receivable 2,200,000 -

Sales - 2,000,000
Sales taxes payable - 200,000
(Penjualan kredit 200.000 unit @ Rp. 10 dengan VAT 10%)

20-Dec-19 Sales taxes payable 1,000,000 -

Cash Bank - 1,000,000
(Pelunasan pajak ke Dirjen pajak)

22-Dec-19 Account Payable 5,000,000 -

Cash Bank - 5,000,000
(Pelunasan utang bulan lalu)

30-Dec-19 Interest Expense 100,000 -

Others Payable - 100,000
(Pengakuan biaya bunga di Des 2019 dari 90hari Rp. 300.000 (Due 31 Maret 2020))

30-Dec-19 Guarantee fee 100,000 -

Others Payable - 100,000
(Estimasi garansi atas produk baru)

b). Saldo Utang Jangka Pendek per 31 Desemebr 2019

Date Keterangan Debit Credit Balance

1-Dec-19 Saldo awal
Notes Payable 13,000,000 13,000,000
Account Payable 16,000,000 29,000,000
Salaries Payable 1,200,000 30,200,000
Sales tax Payable 1,140,000 31,340,000
3-Dec-19 Notes Payable 15,000,000 46,340,000
7-Dec-19 Sales taxes payable 1,000,000 47,340,000
15-Dec-19 Sales taxes payable 200,000 47,540,000
20-Dec-19 Sales taxes payable 1,000,000 46,540,000
22-Dec-19 Account Payable 5,000,000 41,540,000
30-Dec-19 Others Payable 100,000 41,640,000
 30-Dec-19 Others Payable 100,000 41,740,000
31-Dec-19 Saldo akhir 41,740,000

Soal - 2
Jurnal Amount in US$
Date Account Debit Credit
10-Jan-19 Purchase Invenoty 100,000 -
Notes Payable - 100,000
(Pembelian dengan notes 6% untuk 6 bulan)

25-Jan-19 Account Receivable 330,000 -

Sales - 300,000
Sales tax payable - 30,000
(Penjualan dengan VAT 10%)

10-Feb-19 Sales tax payable 50,000 -

Cash bank - 50,000
(Pembayaran VAT ke Kas negara)

10-Jul-19 Notes Payable 100,000

Interst Expense 3,000 -
Cash Bank - 103,000
(Interest note US$ 100,000 10 Jan 2019 (6%))

12-Oct-19 Machinery 160,000 -

Notes Payable - 100,000
Cash Bank - 60,000
(Pembelian dengan notes 4% untuk 6 bulan)

31-Dec-19 Interst Expense 900 -

Other payable - 900
(Provisi interest per 31 Des 2019 sejak 12 Oct 2019 = 81 hari 4% untuk 6 bulan)
20 Oct
30 Nov
31 Des
Soal - 1
1-Jan-19 Bond 250,000
Bunga 9%
Waktu 10 tahun
Bayar Bunga 1 Juli dan 1 Januari

Jurnal Amount in US$

Date Account Debit Credit
a). 1-Jan-19 Cash Bank 250,000 -
Long term Bond Obligation - 250,000
(Penerbitan obligasi USD 250.000 selama 10thn/ 9%)

b). 1-Jul-19 Interest Expense 11,250 -

Cash Bank - 11,250
(Pembayaran bunga selama 6 bulan di 1 Juli 2019)
Bunga = Nilai Nominal X 9% x 6/12
= 11,250

c). 31-Dec-19 Interest Expense 11,250 -

Accrued Interest expense - 11,250
(Pencatatan provisi bunga dari 1 Juli ke 31 Des 2019 selama 6 bulan)
Bunga = Nilai Nominal X 9% x 6/12
= 11,250

Soal - 2 1-Jan-19 Bond 5,000,000

Bunga 5%
Waktu 3 tahun
Bayar Bunga 1 Juli dan 1 Januari
Kurs 110
Amortisasi Stright line

1). Perhitungan

2). Nilai Pasar penerbitan bonds dengan kurs 110 : 110% X Rp. 5.000.000
Nilai Nominal
agio obligasi
3). Metode garis Lurus
Tabel Amortisasi
Year Interest Period Interest Paid Amortization
(i) (ii)
0
1 1 125,000 83,333
2 125,000 83,333
2 1 125,000 83,333
2 125,000 83,333
3 1 125,000 83,333
2 125,000 83,333
 (i) Interest paid = 5% x 5.000.000 125,000
(ii) Amortisasi Discount = 500.000 / 3 tahun : 2 83,333
(iii) Efectif Interest = Paid interest - Amortisasi Discount
(iv) Discount Bond = Discount balance - amortisasi
(v) Bond value = Balance of bond - amortisasi

4). Jurnal Debit Kredit

1-Jan-19 Cash Bank 5,500,000 -
Bond payable - 5,000,000
Discount on bond payable - 500,000
(Penerbitan obligasi )

1-Jul-19 Bond Interest Expense 41,667 -

Cash Bank - 125,000
Discount on bond payable 83,333 -
(Payment Interest and amortisation discount on bond )

31-Dec-19 Bond Interest Expense 41,667 -

Discount on bond payable 83,333 -
Accreud Expense - 125,000
(Provisi recorded in year end closing in 2019)

1-Jan-20 Accreud Expense 125,000 -

Cash Bank - 125,000
(Settlemet of Interest paid)

1-Jul-20 Bond Interest Expense 41,667 -

Discount on bond payable 83,333 -
Cash Bank - 125,000
(Payment Interest and amortisation discount on bond )

31-Dec-20 Bond Interest Expense 41,667 -

Discount on bond payable 83,333 -
Accreud Expense - 125,000
(Provisi recorded in year end closing in 2020)

5). Bond ditarik saat jatuh tempo

1-Jan-22 Bond payable 5,000,000 -
Cash Bank - 5,000,000.00
(Settelemt Bond Obligation )
 5,500,000
5,000,000
500,000

Efectif interest Discount Bond Bond value

(iii) (iv) (v)
500,000 5,500,000
41,667 416,667 5,416,667
41,667 333,333 5,333,333
41,667 250,000 5,250,000
41,667 166,667 5,166,667
41,667 83,333 5,083,333
41,667 - 5,000,000
Soal 1:
2-Jan-19 Preference share 12%
Cumulative non partipating 20,000,000
(500.000 Pcs) @ Rp. 40
Premium share preference 2,000,000
Ordinary share (2.000.000 Pcs @ Rp. 100) 200,000,000
Premium share ordinary 4,000,000
Retained earning 16,500,000

Journal Debit
15-Jan-19 Cash 200,000,000
Premium share ordinary
Share capital ordinary -
*) (Diterbitkan saham biasa 1.000.000 pcs @ Rp. 200 = Rp. 200.000.000
**) Share capital ordinary = 1.000.000 pcs @100 = Rp. 100.000.000)

20-Mar-19 Cash Dividen 20,000,000

Dividen Payable -
(pengumuman dividen saham biasa @Rp. 10 => 1.000.000 x @ 10 = Rp. 10.000.000)
(pengumuman dividen saham preferen @Rp. 10 =>1.00.000 x @ 10 = Rp.10.000.000)

25-Apr-19 Dividen Payable 20,000,000

Cash -
(settelemt dividen yang telah diumumkan pada tanggal 20 Maret 2019)

1-Jul-19 Cash Dividen 75,000,000

Dividen Payable -
(pengumuman dividen saham biasa 15% (300.000) => 15% x 2.000.000 x @ 250 = Rp. 75.000.000)

15-Jul-19 Dividen Payable 75,000,000

Cash -
(settelemt dividen yang telah diumumkan pada tanggal 1 Juli 2019)

15-Jul-19 Cash 75,000,000

Share capital ordinary -
(Diterbitkan 300.000 pcs atas pembayaran dividen yang diumumkan 1 Juli 2019)

5-Oct-19 Stock split 1:2 untuk saham biasa

Balance 2,000,000 lbr
15-Jul-19 300,000 lbr
2,300,000 X 2 =
Price per share Rp. 100 : 2 =

10-Nov-19 Treasury share 150,000,000

Cash -
(dibeli kembali saham biasa 500.000 lbr @ 300)

31-Dec-19 Income summary 2,350,000

 Retained Earning -

Susunan Equity
Preferene Share (12%@ Rp. 40) 500,000 lbr
Premium share preference
Ordinary share (@Rp. 100) 2,000,000
Premium share ordinary
Retained Earning

Soal 2:
1-Jan-20 Ordinary share @ $100 1,000,000
Retained Earning 750,000
1-Jul-20 Ordinary share @ $100 4,000,000
31-Dec-20 Nett income 400,000
6,150,000

10-Dec-20 Share dividend 15% => 15% x 50.000 => 7.500 lbr
a). Par value @ 10 x 7.500 lbr 75,000
Market @ 18 x 7.500 lbr 135,000

Jurnal
10-Dec-20 Share dividend 135,000
Ordinary share dividend -
Share premium - ordinary -

b). Par value @ 5 x 7.500 lbr 37,500

Market @ 20 x 7.500 lbr 150,000

Jurnal
10-Dec-20 Share dividend 150,000
Ordinary share dividend -
Share premium - ordinary -
 Credit
- *)
100,000,000
100,000,000 **)

-
20,000,000
0 = Rp. 10.000.000)
10 = Rp.10.000.000)

-
20,000,000

-
75,000,000
0.000 x @ 250 = Rp. 75.000.000)

-
75,000,000

-
75,000,000
kan 1 Juli 2019)

4,600,000 lbr
Rp. 50

-
150,000,000

-
 2,350,000
TOTAL
Equity (Rp) 15-Jan 31-Dec Equity (Rp)
20,000,000 20,000,000
2,000,000 2,000,000
200,000,000 100,000,000 300,000,000
4,000,000 100,000,000 104,000,000
16,500,000 2,350,000 18,850,000
444,850,000

10,000 lbr

40,000 lbr

50,000 lbr

-
75,000
60,000

-
37,500
112,500
Soal - 1
(1) Jurnal Debit Credit
1-Mar-19 Treasury share 5,940,000 -
Administration Expense 320,000 -
Cash - 6,260,000

Membeli 270.000 lbr saham biasa @ $22 5,940,000

Komisi broker 175,000
Legal fee 145,000
6,260,000

Debit Credit
1-Apr-19 Treasury share 2,000,000 -
Cash - 2,000,000
Membeli 100.000 lbr saham biasa @ $20 2,000,000

Debit Credit
1-May-19 Cash 800,000 -
Bond payable - 800,000
Membeli 100 lbr 8% bond @ 8.000 (bunga per 1 Mei dan 1 Nov) =>

Debit Credit
1-Sep-19 Cash 3,230,000 -
Administration Expense 170,000 -
Share premium trasury - 340,000
Treasury share - 3,740,000

Dijual
Menjual 170.000 lbr saham @$20 3,400,000
Komisi dan legal fee 170,000
Cash 3,230,000

Debit Credit
1-Nov-19 Cash 32,000 -
Interest income - 32,000

Bunga = 8% dari 1 Mei ke 1 Nov 32,000

Bond 800,000

Debit Credit
31-Dec-19 Income Summary 1,900,000 -
Retained Earning - 1,900,000
(Laba bersih PT.Masker Sensi $ 900.000 dan PT.Masker Kain $ 1.000.000)

Debit Credit
31-Dec-19 Cash 1,200,000 -
Share Dividen - 1,200,000
Sensi = 5 X 100.000 lbr
 Kain = 7 x 100.000 lbr
Sensi Kain
beredar 2,700,000 340,000
1-Mar 270,000
1-Apr 100,000
1-Sep (170,000)
100,000 100,000

(2) Harga Pasar Sensi $24 X 100.000 => 2,400,000

Harga Pasar Kain $18 X 100.000 => 1,800,000

Harga Ordinary Sensi $22 x 100.000 => 2,200,000

Harga Ordinary Kain $20 x 100.000 => 2,000,000

Jurnal Penyesuaian
Debit Credit
31-Dec-19 Treasuri Share 200,000 -
Share Premium Treasury - 200,000
(Adjustment Price Share for Masker Sensi 100.000 lbr)

Share Premium Treasury 200,000 -

Treasuri Share - 200,000
(Adjustment Price Share for Masker Kain 100.000lbr)

Soal - 2
(b) Securities Cost ($) Fair Value ($) Gain / (Loss)
Trading 120,000 124,000 4,000
Non-Trading 100,000 94,000 (6,000)
Loss (2,000)

(a) Jurnal Penyesuaian Debit Credit

Unrealized Loss 2,000 -
Fair Value Adjustment - 2,000
 800,000

Niminal @22/ lbr

3,740,000