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
Course : ACCT6384039 Accounting for Small Medium Student ID :
Enterprise
Day/ Date : Senin-Senin/ 23-30 Mei 2022
BULC : Bandung, Bekasi, Jakarta, Makassar, Malang, N a m e :
Palembang, Pekanbaru
Class : MBBE, MBCE, MBFE, MCEE, MDEE
Time : 00.00 – 12.00 WIB
Signature :
Exam Feature : Open/ Close Books*)

Equipment : Exam Booklet / Calculator / Laptop )

) Strikethrough the 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 30 Mei 2022 dalam bentuk file dan submit melalui portal ujian
v. Format file Jawaban adalah : KodeMatakuliah-Nama Matakuliah-NIM.pdf
Contoh : ACCT6384039-Accounting for Small Medium Enterprise -2012345678.pdf

PERTANYAAN UJIAN
Variasi 1
1. Jelaskan apa yang terjadi kepada perusahaan Parmalat? Buat tulisan minimal 1 halaman dengan detail
mempelajari masalah dari sisi ekonomi dan etika yang terjadi pada saat itu. LO1 (20%)

2. Apa perbedaan proses alur biaya dan pencatatan untuk persediaan dan penjualan bagi perusahaan
Merchandising, Manufacturing, dan Service? Jelaskan dan berikan contoh transaksi. LO2 (20%)

3. Pada tanggal 31 Des 2021 data akun bank PT Sejahtera Raya di pembukuan adalah 136.070 sedangkan di
rekening bank uang perusahaan ada 125.000
Terdapat empat reconciling items:
- Deposit in transit sebesar $20.000, yang dibuat tanggal 31 Des 2021 diterima di bank tanggal 2 Jan 2022
- Outstanding Checks, no. 307 sebesar $5.000, no. 308 sebesar $1.000, dan no. 309 sebesar $2.000
- Error, perusahaan menulic check dan telah dicairkan sebesar $1.000 tetapi dicatat $1.100
- Bank memoranda, Debit uang masuk dari Customer PT. RRY sebesar $1.300, pendapatan bunga $40, Check
dicairkan ke vendor perusahaan PT Unggas sebesar $500, dan biaya administrasi bank $10
Buatlah bank reconciliation untuk 31 Des 2021. LO3 (30%)

4. Dibawah ini adalah beberapa akun di laporan keuangan perusahaan:

2021 2020
Current Asset 131,333,184 127,298,800
Current Liabilities 35,842,752 32,709,600
COGS 95,784,192 80,949,600
Inventory 19,806,592 23,939,520
Total Liabilities 40,177,664 37,188,000
Total Assets 246,369,024 282,364,560
Net Sales 213,466,304 245,394,720
Operating Income 73,665,600 81,939,520
Gross Profit 117,682,112 134,445,120
EBIT 147,233,110 204,724,438
EBT 76,771,072 85,906,800
Cash Flow Operation 66,288,256 66,953,120
Retained Earning 68,692,096 73,403,600
Stock Holders Equity 206,177,024 245,176,560
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Berapakah nilai di tahun 2021 dan 2020 dari: LO4 (30%)

a. Current Ratio
b. Inventory Turnover
c. Working Capital
d. Debt Ratio
e. Debt to Equity Ratio
f. Total Asset Turnover
g. Operating Income Margin
h. Gross Profit Margin
i. Degree of Financial Leverage
j. Operating cash flow to total debt

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RUBRIK PENILAIAN
SKORE : % dari Bobot
LO
Level KONTEN / ELEMEN NILAI
3 : 71 – 100 2 : 51 – 70 1 : 0 - 50 Skor x bobot
Bobot

Explain the theory of the theory of SME, the theory of SME, the theory of SME,
SME, accounting accounting concepts accounting concepts and accounting concepts and
principles as a basis in the principles as a basis in the
concepts and principles as and principles as a preparation of financial preparation of financial
a basis in the preparation basis in the statements accordance statements accordance
of financial statements preparation of with SMEs Accounting with SMEs Accounting
accordance with SMEs financial statements Standard are applied with Standard are applied with
LO 1 minor error and supported minor error and/or not
Accounting Standard accordance with with limited examples supported with example
SMEs Accounting
Standard are clearly
explained and
supported with
excellence examples

Explain the accounting the accounting the accounting activities in the accounting activities in
activities in activities in merchandising, service merchandising, service
merchandising, and manufacturing SME and manufacturing SME
merchandising, service, service and accordance with SMEs accordance with SMEs
and manufacturing SME manufacturing SME Accounting Standard are Accounting Standard are
LO 2 accordance with SMEs accordance with explained with minor error explained with minor error
Accounting Standard SMEs Accounting and/or not supported with
Standard are clearly example
explained and
supported with
excellence examples
Explain the concept and the concept and the concept and methods the concept and methods
methods relating to methods relating to relating to inventories and relating to inventories and
inventories and fraud and inventories and fraud fraud and internal control fraud and internal control
LO 3 internal control. and internal control are explained with minor are explained some error
are clearly explained error
and supported with
excellence examples
Analyse SME’s analyse SME’s analyse SME’s analyse SME’s
performance by using the performance by using performance by using the performance by using the
LO 4 information stated in the information stated information stated in information stated in
financial statement in financial statement financial statement are financial statement are
are clearly applied applied with minor error applied some error

TOTAL NILAI UJIAN

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JAWABAN UJIAN

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