W322100005
Nama Dosen Jenis Asesmen
Pernyataan:
Saya/ kami yang bertanda tangan di bawah ini memahami bahwa saya/ kami telah membaca dan setuju untuk mematuhi
peraturan UMB tentang plagiarisme dan penjiplakan dan kebijakan dan prosedur di Program Studi. Saya/ kami menyetujui
proses pengecekan laporan sehingga tidak ada unsur plagiarisme atau penjiplakan akademik.
1
Diberikan
1. Kas dan Piutang (CPMK 4) 30
2. Persediaan (penilaian selain metode harga pokok) (CPMK 5) 30
3. Aset Tetap (Akuisisi) (CPMK 5) 40
Nilai Akhir:
2
KRITERIA DAN SKALA PENILAIAN
PROGRAM SARJANA (S1)
Skenario
Mata kuliah Akuntansi Keuangan Menengah I merupakan mata kuliah keahlian dasar umum Akuntansi yang
membahas secara mendalam mengenai laporan keuangan, yang terdiri dari konsep dasar penyusunan laporan
keuangan, proses penyusunan standar akuntansi, jenis-jenis laporan keuangan, pembahasan unsur-unsur atau
akun-akun pada laporan keuangan. Pembahasan akun-akun laporan keuangan mencakup pengakuan,
pengukuran, pencatatan, penyajian dalam laporan keuangan dan pengungkapan yang diperlukan atas akun aset
sesuai dengan standar akuntansi keuangan. Materi yang dibahas adalah sebagai berikut :
Pertanyaan Tugas
AsSalaam Company deposits all receipts and makes all payments by check. The following information is
available from the cash records:
Instructions
(a) Calculate the amount of the April 30:
1. Deposits in transit
2. Outstanding checks
(b) What is the April 30 adjusted cash balance? Show all work.
Instructions
(a) Prepare the journal entries required at December 31, 2021, and December 31, 2022, assuming that the
inventory is recorded at LCNRV, using a perpetual inventory system and the cost-of-goods-sold method.
(b) Prepare the journal entries required at December 31, 2021, and December 31, 2022, assuming that the
inventory is recorded at cost, using a perpetual system and the loss method.
(c) Which of the two methods above provides the higher net income in each year?
On March 1, Mocl Co. began construction of a small building. The following expenditures were incurred for
construction:
March 1 $ 75,000 April 1 $ 74,000
May 1 180,000 June 1 270,000
July 1 100,000
The building was completed and occupied on July 1. To help pay for construction $50,000 was borrowed on
March 1 on a 12%, three-year note payable. The only other debt outstanding during the year was a $500,000,
10% note issued two years ago.
Instructions
(a) Calculate the weighted-average accumulated expenditures.
(b) Calculate avoidable interest.