Nama: Aldini Nurul Aidha

NPM : 0119101068
Kelas : A
Mata kuliah: Akuntansi Instrumen Keuangan

Jawab:

February Purchase 68.600

2 Account payable 68.600
February Account payable 68.600
16 Purchase 1.400
Cash 70.000
December No adjustment necessary
31

April 1 Truck 50.000

Cash 4.000
Notes payable 46.000
December Interest expense 4.140
31 Interest payable 4.140
(46.000 x 12% x 9/12 bulan)

August 1 Retained earnings 300.000

Dividen payable 300.000
Septembe Dividen payable 300.000
r 10 Cash 300.000
December No adjustmenr necessary
 31

Jawab:

Date Description Dr Cr
31 Cash 1.000.000
Des Warranty expense 136.000
2022 Warrant liability 136.000
Sales 1.000.000

Liability
Current liability
Warrant liability 136.000

Date Description Dr Cr
31 Warranty liability 61.300
Des Cash, inventory, accrued payroll 61.300
2022
Jawab:
a.
Date Description Dr Cr
31 Lawsuit loss 5.400.000
Desember Warranty liability 5.400.000
2022 (9.000.000 x 60%)

b. Windsor Airlines tidak perlu menetapkan tanggung jawab atas risiko kerugian akibat
kurangnya perlindungan asuransi itu sendiri. Berdasarkan Pernyataan FASB No. 5,
pernyataan tersebut tidak mensyaratkan pembentukan pertanggungjawaban atas cedera
yang diharapkan di masa depan kepada orang lain atau kerusakan pada properti orang
lain bahkan jika jumlah kerugiannya dapat diperkirakan secara wajar. Penyebab kerugian
harus terjadi pada atau sebelum tanggal neraca untuk kemungkinan kerugiannya untuk
dicatat. Maskapai ini memiliki asuransi sendiri dan ini harus diungkapkan dalam catatan
atas laporan keuangan.
Di Indonesia sendiri mewajibkan bahwa jaminan atas keselamatan penumpang angkutan
udara ditutup asuransinya oleh pengangkut kepada PT (Persero) Asuransi Jasa Raharja.
Jadi, penumpang angkutan udara membayar premi asuransi ketika mereka membeli tiket,
yang fungsinya untuk menjamin keselamatan setiap penumpang angkutan udara selama
satu kali perjalanan termasuk transit. Risiko yang dihadapi oleh perusahaan penerbangan
sangat berat apabila tidak diasuransikan kepada perusahaan asuransi.
Jawab:
Transactions Assets Liabilities Equity Net
income
1. Purchased inventory for €80,000 on Increase Increase NE NE
account (assume perpetual system is used).
2. Issued an €80,000 note payable in NE NE NE NE
payment on account (see item 1 above).
3. Recorded accrued interest on the note NE Increase Decrease Decrease
from item 2 above.
4. Borrowed €100,000 from the bank by increase increase NE NE
signing a 6-month, €112,000, zero-
interest-bearing note.
5. Recognized 4 months’ interest expense on NE Increase Decrease Decrease
the note from item 4 above.
6. Recorded cash sales of €75,260, which Increase Increase Increase Increase
includes 10% VAT.
7. Recorded wage expense of €35,000. The Decrease Increase Decrease Decrease
cash paid was €25,000; the difference was
due to various amounts withheld.
8. Recorded employer’s payroll taxes. NE Increase Decrease Decrease
9. Accrued accumulated vacation pay. NE Increase Decrease Decrease
10 Recorded an environmental liability and Increase Increase NE NE
. related asset.
11 Recorded bonuses due to employees. NE Increase Decrease Decrease
.
12 Recorded sales of product and related Increase Increase NE NE
. warranties (assume both assurance-type
warranty and service-type warranty).
13 Paid warranty costs that were accrued in Decrease Increase Decrease Decrease
. item 12 above related to assurance-type
warranty.
14 Recorded a liability on a lawsuit that the Decrease Increase Decrease Decrease
. company will probably lose.
15 Paid service-type warranty costs under Decrease Increase NE NE
. contracts from item 12.
16 Recognized warranty revenue (see item NE Decrease Increase Increase
. 12).
Jawab:
a. Determine the following for 2022
1. Current ratio at December 2022
current asset
Current ratio ¿
current liabilities

733.000
Current ratio ¿
240.000

Current ratio ¿ 3,05 kali

158.000+ 52.000+ 80.000

2. Acid – test ratio ¿
240.000
290.000
Acid – test ratio ¿
240.000
Acid – test ratio = 1,2 kali

3. Account receivable turnover

net credit sales
Account receivable turn over ¿
average net trade receivables

1.640 .000
Account receivable turn over ¿
80.000+158.000÷ 2
1.640.000
Account receivable turn over ¿
119.000
Account receivable turn over ¿ 13,8 kali

4. Inventory turnover
COGS
Inventory turnover ¿
average inventory
 800.000
Inventory turnover ¿
440.000+360.000 ÷ 2
800.000
Inventory turnover ¿
400.000
Inventory turnover = 2 kali

5. Return on assets
net income
ROA ¿
total asset

320.000
ROA ¿
1.400.000+1.630 .000 ÷ 2

320.000
ROA ¿
1.400.000+1.630 .000 ÷ 2

320.000
ROA ¿
1.515.000
ROA = 21,12 %

6. Profit margin on sales

net income
Profit margin on sales ¿
sales

320.000
Profit margin on sales ¿
1.640.000

Profit margin on sales = 19,51%

b. Dilihat dari kondisi financial EAN Ltd mendapatkan current ratio sebesar 3.05 dan acid
test ratio nya sebesar 1.2 kali, termasuk perusahaan yang memiliki kinerja likuiditas yang
bagus namun memmiliki current ratio lebih dari 3.0 bisa juga mengindikasikan bahwa
asset perusahaan tidak dikelola baik oleh perusahaan. Kemudian EAN Ltd mendapatkan
account receivable turnover sebesar 13.8 kali dan inventory turnover sebesar 2 kali
kurang efektif dalam perputaran jangka pendek. ROA dan profit margin on sales bahwa
perusahaan dinilai menguntungkan didasari atas tingginya nilai current ratio.
Jawab :
current asset
1. Current ratio =
current liabilities
318.000
=
87.000
=3,65 kali
 COGS
2. Inventory turnover =
Avarage inventory
820.000
=
185.000
= 4,43 kali
sales revenue
3. Account Receivable turnover =
avarage acc . receivable
1.400.000
=
95.000
= 14,7 kali
Net income
4. Earnings per share =
Share capital ordinary
210.000
=
52.000
= 4,03
Net income
5. Profit margin =
sales revenue
210.000
=
1.400.000
= 15%
Net income
6. Return on assets for 2022 =
Total asset
210.000
=
488.000
= 43,03%