NAMA: VELIRA PRICILIA RASJID

NRP : 130316194

KP :B

LATIHAN SOAL AKL-1 (WEEK 12)

SOAL 1

1/11/2019 Account Receivable 2,300,000 (200*11,500)

Cash 1,150,000 (100*11,500)
Sales 3,450,000 (300*11,500)

1/12/2019 Cash 650,000 (50*13,000)

Exchange Gain 75,000 (50*1,500)

Account Receivable 575,000 (50*11,500)

31/12/2019 Account Receivable 300,000

Exchange Gain 300,000

(150*(13,500-11,500))

1/2/2020 Cash 2,100,000 (150*14,000)

Exchange Gain 75,000

Account Receivable 2,025,000 (150*13,500)

SOAL 2

Metode Gross:

1/11/2019 Contract Receivable 2,400,000

Contract Payable 2,400,000

(200*12,000)
31/12/2019 Exchange Loss 220,000

Contract Payable 220,000

(200*(13,100-12,000))

1/2/2020 Contract Payable 2,620,000 (200*13,100)

Exchange Loss 180,000 (200*900)

Cash 2,800,000 (200*14,000)

Cash 2,400,000

Contract Receivable 2,400,000

Metode Net:

1/11/2019 NO JOURNAL

31/12/2019 Exchange Loss 220,000

Forward Contract 220,000

(200*(13,100-12,000))

1/2/2020 Exchange Loss 180,000

Forward Contract 180,000

(200*900)

Forward Contract 400,000

Cash 400,000

(200*(1,100+900))

SOAL 3

1/12/2019 Account Receivable 6,500,000

Sales 6,500,000
 (500*13,000)

Contract Receivable 6,050,000

Contract Payable 6,050,000

(500*12,100)

31/12/2019 Account Receivable 250,000

Exchange Gain 250,000

(500*(13,500-13,000))

Exchange Loss 750,000

Contract Payable 750,000

(500*(13,600-12,100))

1/3/2020 Cash 7,250,000 (500*14,500)

Exchange Gain 500,000 (500*1,000)

Account Receivable 6,750,000 (500*13,500)

Contract Payable 6,800,000 (500*13,600)

Exchange Loss 450,000 (500*900)

Cash 7,250,000 (500*14,500)

Cash 6,050,000

Contract Receivable 6,050,000

(500*12,100)

SOAL 4

1/12/2019 Machine 5,200,000

Account Payable 5,200,000

 (400*13,000)

NO JOURNAL

31/12/2019 Exchange Loss 200,000

Account Payable 200,000

(400*(13,500-13,000))

Forward Contract 588,177.6296

OCI 588,177.6296

(400*(13,600-12,100) / 1,01^2))

Amortisasi:
SR 1/12/2019 = 13,000
FR 1/12/2019 = 12,100
Gain = 900

OCI 120,000

Exchange Gain 120,000

(400*900*1/3)

1/3/2020 Account Payable 5,400,000 (400*13,500)

Exchange Loss 400,000 (400*1000)

Cash 5,800,000 (400*14,500)

Forward Contract 371,822.37

OCI 371,822.37

Cash 959,999.9996

Forward Contract 959,999.9996

(588,177.6296 + 371,822.37)