FM-BINUS-AA-FPU-579/R3

BINUS University
BINUS ONLINE LEARNING Semester: Odd/ Even *)
Graduate Program Undergraduate Program Period: 1 / 2 *)
Academic Year :
Final Exam Others Exam:
2021/2022
Faculty / Dept. : Binus Online Learning/Akuntansi :
: ACCT6329039 Intermediate Accounting I Student ID
Course
Day/ Date : Senin-Senin/ 08 - 15 November 2021
BULC : Bandung, Bekasi, Jakarta, Palembang, N a m e :
Semarang, Malang,
Class : LAFA, LZFA, TSFA
Time : 00.00 – 12.00 WIB
: Open/ Close Books*) Signature :
Exam Feature
Equipment : Exam Booklet / Calculator / Laptop )
) Strikethrough t he unnecessary items
Please insert this test paper into the exam booklet and submit both documents after the test!!!
The penalty for CHEATING is DROP OUT!!!

PETUNJUK UJIAN
i. Jawablah setiap pertanyaan yang berada pada bagian PERTANYAAN UJIAN dibawah ini
ii. Unduh soal ujian ini, kemudian ubah file dalam bentuk PDF ini ke bentuk words
iii. Jawaban di ketik rapi pada halaman JAWABAN UJIAN dibawah ini
iv. Jawaban dikumpulkan paling lambat tanggal 15 November 2021 dalam bentuk file dan submit melalui portal
ujian v. Format file Jawaban adalah : KodeMatakuliah-Nama Matakuliah-NIM.pdf
Contoh : ACCT6329039-Intermediate Accounting I -2012345678.pdf

PERTANYAAN UJIAN

Variasi 3

1. Bila diketahui data Trial Balance perusahaan seperti di bawah ini

PT Maritim Berjaya
Trial Balance
31-Dec-20

Unadjusted Adjusted
Dr Cr Dr Cr
Cash Rp 45,925,000 Rp - Rp 45,925,000 Rp -
Accounts Receivable Rp 83,500,000 Rp - Rp 89,762,500 Rp -
Supplies Rp 35,070,000 Rp - Rp 20,875,000 Rp -
Equipment Rp 250,500,000 Rp - Rp 250,500,000 Rp -
Accumulated
Depreciation—
Equipment Rp - Rp 116,900,000 Rp - Rp 146,125,000
Accounts Payable Rp - Rp 20,875,000 Rp - Rp 20,875,000
Unearned Advertising
Revenue Rp - Rp 29,225,000 Rp - Rp 23,380,000
Salaries and Wages
Payable Rp - Rp - Rp - Rp 5,427,500
Share Capital—
Ordinary Rp - Rp 41,750,000 Rp - Rp 41,750,000
Retained Earnings Rp - Rp 20,040,000 Rp - Rp 20,040,000
Advertising Revenue Rp - Rp 244,655,000 Rp - Rp 256,762,500
Salaries and Wages
Expense Rp 41,750,000 Rp - Rp 47,177,500 Rp -
Depreciation Expense Rp - Rp - Rp 29,225,000 Rp -
Supplies Expense Rp - Rp - Rp 14,195,000 Rp -
Rent Expense Rp 16,700,000 Rp - Rp 16,700,000 Rp -
Rp 473,445,000 Rp 473,445,000 Rp 514,360,000 Rp 514,360,000

FM,FM | Page 1 of 3
 Ditanyakan
a. Buatlah jurnal adjusting entries di akhir tahun (LO 1) (5%)
b. Siapkan laporan Laba rugi dan Neraca per 31 Desember 2020 (LO 3) (15%)
c. Jelaskan tahapan dalam siklus akuntansi selanjutnya yang harus dilakukan oleh perusahaan (LO 1) (5%)

2. Apabila diketahui obligasi PT Ramah Tamah diterbitkan tangggal 1 Januari 2021 dengan
data sebagai berikut:
Maturity value $ 10,000.00
Interest Bond, dibayarkan di akhir tahun 5%
Umur (tahun) 10
Current market Rate 6%

Ditanyakan: (LO2)(25%)
a. Hitunglah Discount on Bond issued
b. Buatlah schedule of Bond Discount Amortization

3. Diketahui PT Operandi Haribuna memiliki data persediaan, pembelian, dan penjualan selama
bulan April 2021 seperti dibawah ini:

Inventory di gudang akhir bulan : 400 unit

Tanggal Unit Unit Cost Total

Inventory 1 300 30 $ 9,000
Purchase 10 500 35 $ 17,500
20 200 37 $ 7,400
30 200 40 $ 8,000
Sales 15 600 $ -
25 200

Ditanyakan: (LO 4)(30%)

a. Menggunakan Periodic inventory system, hitunglah cost of Inventory dan cost of goods sold
menggunakan FIFO dan Average Cost
b. Menggunakan Perpetual inventory system, hitunglah cost of Inventory dan cost of goods sold
menggunakan FIFO dan Average Cost

4. Apabila diketahui data sebagai berikut

Net Sales $ 3,599,362
Total Asset 31 Dec 2019 $ 2,356,909
Total Asset 31 Dec 2020 $ 2,459,865
Net Income $ 198,750

Ditanyakan: (LO5)(20%)
a. Hitunglah Asset Turnover
b. Hitunglah Profit Margin on Sales
c. Hitunglah Return on Assets
d. Jelaskan mengapa perusahaan perlu melakukan Analisa rasio atas laporan
keuangan
 RUBRIK PENILAIAN
SKORE : % dari Bobot
LO
Level NILAI
KONTEN / ELEMEN
3 : 71 – 100 2 : 51 – 70 1 : 0 - 50 Skor x bob ot
Bobot

The concepts,
The concepts, principles The concepts, principles
principles of financial
Apply the concepts, of financial reporting, of financial reporting,
reporting, accounting
principles of financial accounting information accounting information
information system,
reporting, accounting system, income system, income
income statement and
LO 1 information system, statement and statement statement and statement
statement of financial
income statement and of financial position are of financial position are
position are clearly
statement of financial applied with minor error applied with minor error
applied and supported
position and supported with and/or not supported
with excellence
limited examples with example
examples

The time value of The time value of money The time value of money
Apply the time value of
money concept on the concept on the concept on the
LO 2 money on accounting
accounting topics are accounting topics are accounting topics are
topics
clearly applied applied with minor error applied some error

The principle of The principle of The principle of

recognition related recognition related assets recognition related assets
Explain the principle of assets and liabilities in and liabilities in and liabilities in
recognition related assets accordance with accordance with accordance with
and liabilities in Financial Accounting Financial Accounting Financial Accounting
accordance with Financial Standards (SAK) and Standards (SAK) and Standards (SAK) and
LO 3 Accounting Standards International Financial International Financial
International Financial
(SAK) and International Reporting Standards Reporting Standards Reporting Standards
Financial Reporting (IFRS) are clearly (IFRS) are explained (IFRS) are explained
Standards (IFRS) explained and with minor error and with minor error and/or
supported with supported with limited not supported with
excellence examples examples example

The techniques in The techniques in The techniques in

Apply the techniques in measurement and measurement and measurement and
measurement and presentation related to presentation related to presentation related to
presentation related to assets and liabilities in assets and liabilities in assets and liabilities in
assets and liabilities in accordance with accordance with accordance with
LO 4 accordance with Financial Financial Accounting Financial Accounting Financial Accounting
Accounting Standards Standards (SAK) and Standards (SAK) and Standards (SAK) and
(SAK) and International International Financial International Financial International Financial
Financial Reporting Reporting Standards Reporting Standards Reporting Standards
Standards (IFRS) (IFRS) are clearly (IFRS) are applied with (IFRS) are applied some
applied minor error error
Assets and liabilities Assets and liabilities Assets and liabilities
Analysis of assets and
liabilities from the from the financial from the financial from the financial
LO 5
financial statement statement are clearly statement are analyzed statement are analyzed
analyzed with minor error some error

TOTAL NILAI UJIAN

 FM-BINUS-AA-FPU-579/R3

JAWABAN UJIAN