Asst Wahdini Aulia

QUIZ D3 KPS

PENGANTAR AKUNTANSI II

(Take Home)

Peraturan :

1. Jawaban ditulis tangan di kertas folio

2. Tulis nama dan NIM (di folio dan format pdf)
3. WAJIB dikerjakan dan dikumpulkan H-1 Sebelum Jadwal UAS sebagai syarat
mengikuti UAS
4. Dikumpulkan ke GCR

SOAL 1 (INVESTMENT)

Pada tanggal 1 Januari 2019, PT Jason memiliki sekuritas sebagai berikut. Sekuritas
tersebut diakui sebagai investasi jangka panjang.

SAHAM BIASA JUMLAH SAHAM HARGA

PEROLEHAN
Bravo 6000 84.000
Charlie 7000 49.000
Delta 4000 48.000

Pada tanggal tersebut total nilai wajar saham sama dengan harga perolehannya.
Sekuritas tersebut tidak memiliki kendali di perusahaan yang diinvestasikan. Selama
tahun 2019 terjadi transaksi sebagai berikut ;

01/07 Menerima $4 semiannually kas deviden per ordinary share dari Bravo

12/08 Menerima $1.25 kas deviden per ordinary share dari Charlie

21/09 Menjual 2500 shares dari Bravo secara kas dengan harga $19 per saham
dikurang upah broker $600

03/10 Menjual 700 lembar saham Charlie secara kas dengan harga $20 per lembar
saham dikurang dengan upah broker sebesar $500

13/11 Menerima kas deviden $2 per lembar saham biasa dari Delta

01/12 Menerima kas deviden $3.5 per lembar saham biasa dari Charlie
 Asst Wahdini Aulia

31/12 Menerima kas deviden semiannually dari Bravo sebesar $1.5

Diminta : Buatlah jurnal sesuai transaksi di atas.

SOAL 2 (CASH FLOW)

MALDIV COMPANY
Comparative Statements of Financial Position
December 31
($ in thousands)
Assets 2020 2019

Land $ 157,500 $ 150,000

Buildings 450,000 450,000
Accumulated depreciation – building (45,000) (30,000)
Equipment 262,500 75,000
Accumulated depreciation – equipment (30,000) (18,000)
Prepaid expenses 12,000 15,000
Inventory 75,000 0
Accounts receivable 75,000 43,500
Cash 142,500 91,500
Totals 1,099,500 777,000

Equity and Liabilities

Share capital – ordinary ($1 par) $ 361,500 123,000

Bonds Payable 292,500 307,500
Accounts Payable 75,000 105,000
Accrued expense payable 22,500 0
Retained earnings 348,000 241,500
Totals 1.099.500 777,000

MALDIV COMPANY
Income Statement
For the Year Ended December 31, 2020
($ in thousands)
 Asst Wahdini Aulia

Sales revenue $ 1,500,000

Cost of goods sold $ 825,000
Operating expenses 331,500
Interest expense 22,500
Loss on disposal of plant assets 1,500 (1,180,500)
Income before income taxes 319,5
00
Income tax expenses (147,000)
Net Income $172,500

Additional Information (all amounts in thousands of $)

1) Operating expenses include depreciation expense of $34,500.

2) Equipment with a cost of $63,000 and a book value of $67,500 was sold for $66,000
cash.
3) Land was sold at its book value for cash.
4) Interest expense of $22,500 was paid in cash.
5) Equipment with a cost of $250,500 was purchased for cash.
6) Bonds of $15,000 were redeemed at their face value for cash.
7) Ordinary shares ($2 par) of $75,750 were issued for cash.
8) Cash dividends of $66,000 were declared and paid in 2020.
9) Ordinary shares of $75,000 were issued in exchange for land.

Instruction :

Prepare a statement of cash flow using the indirect method!

SOAL 3 (FINANCIAL STATEMENT ANALYSIS)

TOKTOK CORPORATION

Statement of Financial Position

At December 31, 2020

2020 2019
Land $40,000 $45,000
Building 90,000 100,000
Accumulated Depreciation – Building (15,000) (12,000)
Inventory 15,000 10,000
Accounts Receivable 47,000 30,000
Cash 15,000 5,000
Total $192,000 $178,000
 Asst Wahdini Aulia

Accounts Payable $43,000 $54,000

Share Capital – Ordinary 86,000 78,000
Retained Earnings 63,000 46,000
Total $192,000 $178,000

TOKTOK CORPORATION`s 2020 income statement included net credit sales of $125,000,
Net sales $150,000 cost of goods sold of $75,000, and net income of $50,000

Instructions

Compute the following ratios for 2020

a. Current Ratio
b. Acid-test Ratio
c. Receivables Turnover
d. Inventory Turnover
e. Profit Margin
f. Asset Turnover
g. Return on Assets
h. Return on Equity
i. Debt to Total Assets Ratio

SOAL 4 (PARTNERSHIP)

Jenny dan Rona bersepakat untuk menggabungkan usaha bersama dalam bentuk
partnership yang bernama MR Company. Jenny mempunyai banyak waktu untuk mengurus
bisnisnya dengan Riana. Oleh karena itu, rasio laba rugi yang diterima Jenny&Rona adalah
7:3. Masing-masing partner memiliki asset sebagai berikut:
Jenny Rona
Accounts Market
Book Value Market Value Book Value Value
$ 24,00 $ 15.00
Cash 0 - 0 -
$ 7,00
Equipment $ 8,000 0 - -
$ (3,000
Acc. Depreciation ) - - -
Account - - $ 24,00 $ 26,00
 Asst Wahdini Aulia

Receivable 0 0
$ (6,000 $ (8,000
AFDA - - ) )
$ 13,00 $ 15,00 $ 20,00 $ 22,00
Account Payable 0 0 0 0

Dalam operasional tahun pertamanya, MR Company memperoleh net income sebesar

$ 18,000. Rona juga melakukan drawing sebesar $ 4,000.

Diminta:

Buatlah jurnal pada saat pembentukan partnership, pembagian laba dan penutupan drawing.