Please insert the test paper into the exam booklet and submit both papers after the test.
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 6 November 2023 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
Variasi 1
PT. XYZ membeli persediaan sebanyak $30.000 dengan syarat 2/10,n/30, biaya
1-Mar-22
angkut $100 ditanggung oleh PT XYZ
PT. A yang bergerak di penjualan sepeda listrik, membeli persediaan kepada
vendornya PT. XYZ sebesar $20.000, biaya angkut dibayar cash oleh pembeli
2-Mar-22
sebesar $40 dengan syarat 2/10, n/30. Biaya pembuatan sepeda di PT XYZ adalah
total $12.500
Sebagian barang dikembalikan ke PT. XYZ sebesar $400, COGS dari barang tersebut
6-Mar-22
adalah $300 bagi PT XYZ
7-Mar-22 PT. A membayar hutangnya ke PT XYZ
8-Mar-22 PT XYZ mengembalikan sebagian barang ke vendornya sebesar $5.000
PT XYZ membayar hutang atas pembelian persediaan di tanggal 1 Mar ke
9-Mar-22
vendornya
PT. A menjual barang dengan total penjualan sebesar $1.000 kepada PT. RR dengan
13-Mar-22 syarat 3/10. n/30, COGS dari barang yang terjual adalah $800, biaya
angkut dibayar oleh PT. A sebesar $20
27-Mar-22 PT RR membayar hutangnya kepada PT A
Diketahui : PT A dan PT XYZ memiliki data akun seperti dibawah ini ketika akhir periode pembukuan
Maret 2022 (dalam $)
PT A PT XYZ
Salaries and Wages expense $ 120 $ 1.000
Utilities Expense 30 200
Advertising Expense 50 40
Depreciation Expense 10 200
Insurance Expense 25 100
Dividend Payment 50 450
Beginning Inventory 20.000
Ending Inventory 30.400
Ditanyakan :
a. Buatlah jurnal atas transaksi PT A dengan perpetual systems dan closing entries PT A !
b. Buatlah jurnal atas transaksi PT XYZ dengan periodic systems dan closing entries PT XYZ !
Diminta :
Buatlah bank reconciliation (rekonsiliasi Bank) untuk 31 Des 2022.
Hitunglah ratio untuk tahun 2022 dan 2021 di bawah ini dan berikan interpretasi anda atas kinerja
keuangan perusahaan berdasarkan perhitungan ratio tersebut !
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 Cashflow to Total Debt
RUBRIK PENILAIAN
NILAI
LO SKOR : % dari Bobot Skor x bobot
Level KONTEN / ELEMEN Excellent Good Average Poor
Bobo (85 – 100) (75 – (65 – 74) (<= 64)
t 84)
Explain the theory of Able to explain the Able to explain the Explain the theory Deficient
SME, accounting theory of SME, theory of SME, of SME, ability to
accounting concepts accounting concepts accounting explain the
concepts and principles and principles as a and principles as a concepts and theory of SME,
as a basis in the basis in the basis in the principles as a accounting
preparation of financial preparation of preparation of basis in the concepts and
statements accordance financial statements financial statements preparation of principles as a
LO 1 accordance with accordance with financial basis in the
with SMEs Accounting SMEs Accounting SMEs Accounting statements in preparation of
Standard Standards correctly Standards with accordance with financial
without any errors minor error SMEs Accounting statements in
Standards with accordance
some error with SMEs
Accounting
Sssssssss
Explain the Able to explain the Able to explain the Explain the Deficient
accounting activities accounting accounting accounting ability to
activities in activities in activities in explain the
in merchandising, merchandising, merchandising, merchandising, accounting
service, and service, and service, and service, and activities in
manufacturing SME manufacturing manufacturing manufacturing merchandising,
LO 2 accordance with SME in accordance SME in accordance SME in service, and
with SMEs with SMEs accordance with manufacturing
SMEs Accounting Accounting Accounting SMEs Accounting SME
Standard Standards correctly Standards with Standards with accordance
without any errors minor error some error with SMEs
Accounting
Standard
Explain the concept Able to explain the Able to explain the Explain the Deficient
and methods relating concept and concept and concept and ability to
to inventories and methods relating to methods relating to methods relating explain the
fraud and internal inventories and inventories and to inventories and concept and
LO 3 control. fraud and internal fraud and internal fraud and internal methods
control correctly control. with minor control.with some relating to
without any errors error error inventories and
fraud and
internal
control.
Analyse SME’s Able to analyse Able to analyse Analyse SME’s Deficient
performance by using SME’s performance SME’s performance performance by ability to
the information stated by using the by using the using the analyse SME’s
in financial statement information stated information stated information stated performance by
LO 4 in financial in financial in financial using the
statement correctly statement with statement with information
without any errors minor error some error stated in
financial
statement
Referensi:
Lecture Notes Accounting for Small Business Enterprise Week 2 - Accounting and SME
https://www.ocbcnisp.com/id/article/2023/03/15/urutan-laporan-keuangan diakses
tanggal 04 November 2023
- Biaya Angkut
Tgl. 02 Maret 2022
Inventory (Dr) $40
Cash (Cr) $40
- Penjualan barang ke PT RR
Tgl. 13 Maret 2022
Account Receivable (Dr) $1.000
Sales (Cr) $1.000
Cost of Goods Sold (Dr) $800
Inventory (Cr) $800
Freight Out (Dr) $20
Cash (Cr) $980
Closing Entries PT A
Income Summary (Dr) $140
Salary and Wages Expense (Dr) $120
Utilities Expense (Dr) $30
Advertising Expense (Dr) $50
Depreciation Expense (Dr) $10
Insurance Expense (Dr) $25
Income Summary (Cr) $225
Dividend Payment (Dr) $50
Retained Earnings (Cr) $175
b. Jurnal atas transaksi PT XYZ dengan periodic systems dan closing entries PT XYZ
Jurnal atas transaksi PT XYZ dengan periodic system
- Pembeliaan persediaan dari vendor
Tgl. 01 Maret 2022
Purchase (Dr) $30.000
Account Payable (Cr) $30.000
- Biaya Angkut
Tgl. 01 Maret 2022
Transportation-In (Dr) $100
Cash (Cr) $100
Referensi:
Lecture Notes Accounting for Small Business Enterprise Week 9 - Fraud and Internal Control
4. Perhitungan rasio keuangan Tahun 2022 dan 2021 sebagai berikut:
a. Current Ratio
- Tahun 2022: Current Assets / Current Liabilities = $80.073.836 / $26.882.064 =
2,98
- Tahun 2021: 2021: Current Assets / Current Liabilities = $54.919.520 /
$13.083.840 = 4,20
b. Inventory Turnover
- Tahun 2022: COGS / Average Inventory = $51.678.144 / (($14.854.944 +
$9.575.808) / 2) = 4,23
- Tahun 2021: COGS / Average Inventory = $35.379.840 / (($9.575.808 +
$14.854.944) / 2) = 7,39
c. Working Capital
- Tahun 2022: Current Assets - Current Liabilities = $80,073,836 - $26,882,064 =
$53,191,772
- Tahun 2021: Current Assets - Current Liabilities = $54,919,520 - $13,083,840 =
$41,835,680
d. Debt Ratio
- Tahun 2022: Total Liabilities / Total Assets = $80,133,248 / $124,776,768 = 0.64
- Tahun 2021: Total Liabilities / Total Assets = $64,875,200 / $100,945,824 = 0.64
Referensi:
https://www.indeed.com/career-advice/career-development/degree-of-financial-leverage diakses tanggal
04 November 2023
https://kledo.com/blog/gross-profit-margin/ diakses tanggal 04 November 2023
https://accurate.id/akuntansi/operating-profit-margin-adalah/ dakses tanggal 04 November 2023
https://www.mas-software.com/blog/asset-turnover-ratio/ diakses tanggal 04 November 2023
https://www.zahironline.com/debt-to-equity-ratio-adalah-rumus-dan-contoh-perhitungan-der/ diakses
tanggal 04 November 2023