FM-BINUS-AA-FPU-78/V2R1

BINUS University

Academic Career: Class Program:

Undergraduate / Master / Doctoral *) International / Regular / Smart Program /
Global Class / BINUS Online Learning *)

 Mid Exam  Compact Term Exam Term : Odd / Even / Compact *)

√ Final Exam  Others Exam : Period (Only for BOL) : 1 / 2 *)

√ Kemanggisan  Senayan  Semarang Academic Year :

 Alam Sutera  Bandung
 Bekasi  Malang 2022 / 2023
Exam Type* : Onsite / Online Faculty / Dept. : Binus Online Learning
/ Akuntansi
Day / Date** : Senin-Senin/ 15-22 Mei 2023 Code - Course : ACCT6429039 -
Financial Accounting I
Time** : 00.00 – 12.00 WIB Code - Lecturer : Tim Dosen
Exam : √ Open Book √ Open Notes BULC (Only for BOL) : Bekasi, Jakarta, Malang,
Specification***  Close Book  Submit Project Medan, Palembang,
√ Open E-Book  Oral Test Semarang
Class : LFFA, LGFA, TAFA,
TBFA
Equipment*** : Student ID *** : 2602194650
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√ Calculator  Tablet  Drawing Paper – A2 Signature *** : Annov
 Dictionary  Smartphone  Notes
🞸
) Strikethrough the unnecessary items **) For Online Exam, this is the due date ***) Only for Onsite Exam

Please insert the test paper into the exam booklet and submit both papers 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 22 Mei 2023 dalam bentuk file dan submit melalui portal ujian
v. Format file Jawaban adalah : KodeMatakuliah-Nama Matakuliah-NIM.pdf
Contoh : ACCT6429039 - Financial Accounting I-2012345678.pdf

Variasi 2

Kasus 1 (35 Points) – LO1

Dibawah ini adalah akun dan saldo akhir pada trial balance dari Black Company per 31 Desember 2022
(dalam Rp):

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05, 2023
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Dividend revenue 142.500.000 Advertising expense 108.487.500
Bad debt expense 18.187.500 Delivery expense 80.250.000
Entertainment expense 55.575.000
Repair expense 57.487.500
Telephone and internet
44.437.500
Office expense 22.500.000 Expense
Sales returns 233.625.000 Sales revenue 5.919.375.000
Interest expense 67.500.000 Sales discounts 116.812.500
Cost of goods sold 3.362.887.500
Income tax payable 382.500.000
Salary and wages expense-
210.975.000
Depreciation understatement Sales
66.375.000
due to error Sales commission 366.000.000
Dividends declared 172.500.000
Miscellaneous selling expense 17.681.250
Depreciation expense 45.862.500
Property tax expense-office 27.450.000 Supplies expense-office 12.937.500
Informasi tambahan:
a. Perusahaan memiliki kebijakan bahwa untuk biaya penyusutan, biaya perbaikan, serta biaya
telepon dan internet harus dibagi 75% untuk Departemen Penjualan dan 25% untuk
Departemen Administrasi.
b. Dividen yang diumumkan terdiri dari 20% untuk pemegang saham preferen dan sisanya untuk
pemegang saham biasa.
c. Akun Laba Ditahan bersaldo Rp 1.263.750 pada awal periode dan 80.000 saham biasa beredar.
d. Pajak penghasilan adalah 25% untuk tahun ini.

Diminta:
Siapkan laporan laba rugi Black Company untuk periode tersebut (termasuk perhitungan laba per
saham) dan berikan penjelasan Anda!

Kasus 2 (15 Points) – LO2

Jennifer membuat rekening tabungan untuk pendidikan perguruan tinggi putranya dengan membuat
deposito tahunan sebesar $8.000 pada awal setiap enam tahun ke rekening tabungan yang membayar
8%. Pada akhir tahun keenam, saldo rekening ditransfer ke bank yang membayar 10%, dan setoran
tahunan sebesar $8.000 dilakukan pada setiap akhir tahun dari tahun ketujuh sampai tahun kesepuluh.
Berapa saldo rekening pada akhir tahun kesepuluh?

Kasus 3 (25 points)

Ikeas Co menggunakan metode LCNRV untuk menentukan harga dari barang persediaannya. Berikut
adalah jumlah inventory perusahaan pada tanggal 31 Desember 2021.

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Cost Estimated
Cost to complete
per selling price
Item unit
Quantity ($) Cost to sell ($) ($)
no ($)
Chair 2.250 285 375 4% of selling price 22
Table 1200 300 255 5% of selling price 19
Cabinet 1.800 315 360 10% of selling price 30
Lamp 750 180 225 10% of selling price 15
Bed 1.500 360 405 10% of selling price 14

Diminta:
1. Tentukan persediaan per 31 Desember 2021 dengan metode LCNRV, terapkan metode ini untuk
setiap barang dan buatlah ayat jurnal yang diperlukan per 31 Desember 2021 dengan asumsi
persediaan dicatat sebesar harga perolehan dengan sistem persediaan perpetual. Gunakan
metode kerugian untuk mencatat LCNRV apa pun tanpa menggunakan akun penyisihan!

2. Tentukan persediaan pada tanggal 31 Desember 2021 dengan metode LCNRV, terapkan metode
ini ke total persediaan dan buatlah ayat jurnal yang diperlukan pada tanggal 31 Desember 2021
dengan asumsi persediaan dicatat sebesar harga perolehan dengan sistem perpetual. Gunakan
metode COGS untuk merekam LCNRV apa pun tanpa menggunakan akun penyisihan!

Kasus 4 (25 points)

Farmers Co adalah perusahaan industri peralatan rumah tangga. Berikut laporan posisi keuangan
periode 31 Desember 2021 dan 2020; dan Laporan Laba Rugi untuk tahun yang berakhir pada tanggal
31 Desember 2021:

Farmers Co
Statement of Financial Position
As of December 31, 2021 (in $)
2021 2020
Cash 35.000 25.200
Accounts receivable (net) 60.000 45.800
Inventories 105.000 75.000
Land 150.000 150.000
Building 400.000 300.000
Accumulated depreciation-Building (70.000) (50.000)
Equipment 150.000 125.000
Accumulated depreciation-Equipment (38.000) (42.500)
Franchise 29.000 30.000
Total Assets 821.000 658.500
Accounts payable 66.000 50.500
Dividend payable 10.000 18.000
Bank loan, 5% 80.000 -
Share capital-ordinary, $1 par 400.000 400.000
Share premium-ordinary 80.000 80.000
Verified by,

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05, 2023
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Retained earnings 205.000 150.000

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 FM-BINUS-AA-FPU-78/V2R1
Treasury shares (20.000) (40.000)
Total Liabilities and Equities 821.000 658.500

Farmers Co
Income Statement
For the year 2021

Sales 420.000
Sales Discounts (20.000)
Sales (net) 400.000
Cost of Goods Sold (180.000)
Gross profit 220.000
Operating expenses (55.000)
Depreciation expenses (28.000)
Amortization expense (1.000)
Gain on sale of Equipment 3.000
Operating Income 139.000
Interest Expenses (4.000)
Income before Income Tax 135.000
Income taxes (27.000)
Net Income 108.000

Additional information: Farmers Co declared cash dividend $ 50.000 at the end of the year
2021.
Diminta:
Analisa laporan keuangan Farmers Co dari segi likuiditas, profitabilitas dan solvabilitas nya. Jelaskan
menggunakan acid test ratio, Return on Equity dan debt to total assets serta jelaskan arti dari hasil
perhitungan rasio kalian.

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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

Apply accounting accounting principles accounting principles and accounting principles and
principles and concepts in and concepts in the concepts in the process of concepts in the process of
process of preparing preparing financial preparing financial
the process of preparing financial statements statements are applied statements are applied
LO 1 financial statements are clearly applied with minor error some error

Applying the concept of the concept of the concept of calculating the concept of calculating
calculating the time value calculating the time the time value of money the time value of money
value of money and and the principles of and the principles of
of money and the the principles of recognizing and disclosing recognizing and disclosing
principles of recognizing recognizing and cash and receivables are cash and receivables are
LO 2 and disclosing cash and disclosing cash and applied with minor error applied some error
Receivables receivables are clearly
applied

Applying the concept of the concept of the concept of calculating the concept of calculating
calculating and disclosing
calculating and and disclosing inventory, and disclosing inventory,
LO 3 inventory, fixed assets disclosing inventory, fixed assets and intangible fixed assets and intangible
and intangible assets fixed assets and assets are applied with assets are applied some
intangible assets are minor error error
clearly applied
Applying techniques for techniques for techniques for measuring techniques for measuring
measuring and presenting measuring and and presenting current and presenting current
LO 4 current liabilities presenting current liabilities are applied with liabilities are applied some
liabilities are clearly minor error error
applied

TOTAL NILAI UJIAN

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JAWABAN UJIAN

Soal Kasus 1

Black Company
Income Statement
For the Year Ended December 31,2022
Dalam Rupiah
Sales
Sales Revenue 5.919.375.000
Less: Sales discounts 116.812.500
Sales returns 233.625.000 + ( 350.437.500)
Net sales 5.568.937.500
Cost of goods sold (3.362.887.500)
Gross profit 2.206.050.000
Selling expenses
Sales commission 366.000.000
Salary and wages expense-Sales 210.975.000
Advertising expense 108.487.500
Delivery expense 80.250.000
Entertainment expense 55.575.000
Telephone and internet-Expense 44.437.500
Repair Expense 57.487.500
Miscellaneous selling expense 17.681.250 940.893.750
75% departemen penjualan 235.223.438
Administrative expenses
Office expense 22.500.000
Depreciation expense 45.862.500
Supplies expense-office 12.937.500
Property tax expense-office 27.450.000 108.750.000
25% departemen administrative 81.562.500
Total expenses 316.785.938

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Other income and expense
Dividend revenue 142.500.000
Depreciation understatement due 66.375.000 208.875.000
to error
Income from operations 2.098.139.062
Bad debt expense 18.187.500
Interest Expense 67.500.000 85.867.500
Income before income tax 2.003.451.562
Income tax Payable ( 286.875.000)
Net income for the year 1.716.576.562
Attributable to :
Deviden declared 172.500.000
Shareholders of Black (1.183.750)
Company
Earning per Share 171.316.250

Soal Kasus 2
Jawab : tahun 1-6 : Future value of annuity due of $8,000 for 6 perode at 8%:
(7.33592 x 1.08) x $8,000 = $63,382
Tahun 7-10 Future value of $63,382 for 4 perods at 10%:
(1.4641 x $63,382) = $92,798
Future value of ordinary annuity of $8,000 for 4 periods at 10 %:
4.6410 x $8,000 = $37,128
Maka saldo rekening pada akhir tahun kesepuluh :
$37,128 + $92,798 = $129,926
Soal kasus 3

Chair Table Cabinet Lamp Bed

Estimasi 375 255 360 225 405

Selling Price
Cost 285 300 315 180 360
Cost to 22 19 30 15 14
complete
Selling cost 15 13 36 23 41

Item Cost NRV Final Inventory Value

Chair 322 375 322
Table 332 255 332
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Cabinet 381 360 360
Lamp 218 225 218
Bed 415 405 405
Total Persediaan 1.637

1. Metode Loss (Kerugian)

Jurnal : Kerugian Penurunan Nilai persediaan 218

Persediaan 218

2. Metode COGS

Jurnal : COGS 218

Persediaan 218

Soal kasus 4

- Acid test ratio 2020 = Current Assets – inventory : Current liability

= 658,500 – 75,000 : 658,500
= 0,88/ 88%
- Acid test ratio 2021 = Current Assets – inventory : Current liability
= 821,000- 105,000 : 821,000
= 0,87 / 87%
Penjelasan : artinya semakin menurun perusahaan untuk memenuhi kewajiban-kewajiban jangka pendek
yang sudah jatuh tempo.

- Return on Equity Ratio 2020 = net income taxes

Equity
= 108,000 = 0,16/ 16%
658,500

- Return on Equity Ratio 2021 = net income taxes

Equity
= 108,000 = 0,13 / 13%
821,000
Penjelasan : tingkat pengembalian investasi yang diperoleh sebesar 16% lalu tahun 2020 tingkat
pengembalian investasi turun menjadi 13%. Hal ini menunjukkan ketidakmapuan manajemen
untuk memperoleh ROE

- Debt to total assets 2020 = total liability : total assets x 100%

= 658.500: 658.500 x 100%
= 1%
- Debt to total assets 2021 = total liability : total assets x 100%
= 821.000:821.000 x 100%
= 1%

Referensi
Lecturer Notes Financial Accounting I

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