UAS GENAP PENGANTAR AKUNTANSI II

D I PAJAK

SOAL I INVESTMENT

a.

a. Jan-02 Present Value of Principle

0,56743 * 300.000.000 = 170.229.000

Present Value of Interest to be Received

3,60478 * 300.000.000 * 9% = 97.329.060

267.558.060

Debt 267.558.060
Investments
Cash 267.558.060
(PT Auckland)
Mar-05 Share 37.500.000
Investments
Cash 37.500.000
PT Wellington 30% (3000 *
Rp12.500)
Apr-02 Share 9.000.000
Investments
Cash 9.000.000
PT Kiwi 5% (1000 * Rp9000) -
Non Trading
Mei-01 Cash 60.000.000
Share 60.000.000
Investments
PT Wellington (30% *
Rp200.000.000)
Jun-03 Cash 12.500.000
Dividend 12.500.000
Revenue
PT Kiwi (5% * Rp250.000.000)
Jul-01 Debt 50.000.000
Investments
Cash 50.000.000
PT Hobbit 8% - Trading
Investment
Sep-05 Share 15.000.000
Investments
Cash 15.000.000
 PT Flinders 10% (1500 *
Rp10.000) - Trading
Okt-02 Share 16.000.000
Investments
Cash 16.000.000
PT Tazmania 8% (2000 *
Rp8.000) - Trading
Nov-30 Cash
Dividend 3.000.000
Revenue
PT Flinders (1500 * Rp2.000) 3.000.000
Nov-30 Cash 16.000.000
Dividend 16.000.000
Revenue
PT Tazmania (8% *
Rp200.000.000)

Des-31 Share Cost Fair Value Unrealized

Investments Gain / Loss
Equity PT
Wellington
Non-Trading PT Kiwi 1000 * 9000 = 1000 * 8800 -200.000
9000000000 = 8.800.000
Trading PT Flinders 1500 * 10.000 1500 * 9000 -1.500.000
= 15.000.000 = 13.500.000
Trading PT Tazmania 2000 * 8000 = 2000 * 4.000.000
16.000.000 10.000 =
20.000.000

Debt Cost Fair Value Unrealized

Investment Gain / Loss
Trading PT Hobbit 50.000.000 52.000.000 2.000.000

Des-31 Unrealized Gain or Loss - Equity 200.000

Fair Value adjustment - Non 200.000
trading
(PT Kiwi)

Des-31 Unrealized Loss - Income 1.500.000

Fair Value Adjustment - 1.500.000
Trading
(PT Flinders)

Des-31 Fair Value adjustment - Trading 4.000.000

Unrealized 4.000.000
Gain -
Income
(PT Tazmania)
 Des-31 Fair Value Adjustment - Trading 2.000.000
Unrealized 2.000.000
Gain -
Income
(PT Hobbit)

Des-31 Cash 2.000.000

Interest 2.000.000
Revenue
PT Hobbit (4% * 50.000.000)

Des-31 Interest 27.000.000

Payable
Debt 5.106.967
Investment
Interest 32.106.967
Revenue
(PT Auckland)
Des-31 Share 231.000.000
Investments
Investment Income 231.000.000
PT Wellington (30% *
Rp770.000.000)

PT AUCKLAND
DISCOUNT AMORTIZATION SCHEDULE
EFFECTIVE INTEREST METHOD

interest Interest Interest Revenue Discount

period To Be Received To Be Recorded Amortization Carryng
(9% * (12% * Carryng Val) Vallue
300.000.000)
267.558.060
1 27.000.000 32.106.967 5.106.967 272.665.027
2 27.000.000 32.719.803 5.719.803 278.384.830

b. saldo masing-masing investasi di neraca ( statement of financial position) tahun 2017

Debt Investment
PT Auckland 272.665.027
PT Hobbit 52.000.000

Share Investment
PT Wellington 208.500.000
PT Kiwi 8.800.000
 PT Flinders 13.500.000
PT Tazmania 20.000.000

SOAL II CASH FLOW

a. Indirect Method

STANCORP
Statement of Cash Flow
For the Year Ended Dec 31, 2017

Cash Flow from Operating Activities

Net Income Rp27,000
Adjustment to reconcile Net Income to Net Cash
Provided by Operating Activities :
Depreciation Expense 31,000
Amortization Expense 4,000
Gain on Sale Equipment -2000
Increase in Account Receivable -13,000
Decrease In Inventory 20,000
Increase in Preapid Rent -1,000
Increase in Account Payable 4,000
Increase in Salaries and Wages Payable 4,000
Decrease in Income Taxes Payable -2,000 45,000
Net Cash Provided by Operating Activities 72,000

Cash Flow from Investing Activities

Purchase of Equipment -54,000
Sale of Equipment 11,000
Purchase of Trading Investments -17,000
Net Cash used by Investing Activities -60,000
Cash Flow from Financing Activities
Principal Payment on long term loan -7000
Principal Payment on short term loan -2000
Payment of Dividends -6000
Net Cash used by Financing Activities -15000
Net Decrease In Cash -3,000
Cash at beginning of period 9000
Cash at end of period Rp6,000

b. Free Cash Flow tahun 2017

Rp53.000 - Rp0 - Rp6000 = Rp47.000

Perhitungan depreciation expense = 35,000- (25,000- (30,000×70%) = 31,000

SOAL III MANAGERIAL ACCOUNTING
1. Statement of Cost of Goods Manufactured

ROSE COMPANY
Satement of Cost of Goods Manufactured
For the Year Ended December 31, 2017
(dalam Ribuan Rupiah)
work in process inventory, January 1 2017 Rp84.000
Direct Materials :
Materials inventory, January 1 2017 59000
Purchased 95000
Cost of material available for use 154000
less materials inventory, December 31 2017 74000
Cost of direct materials used 80000
Direct Labor 144000
Factory Overhead :
Indirect Labor 19000
Depreciation of Factory Equipment 11000
Property Taxes Factory 3200
Heat, light, and power of factory 4000
Supplies used of factory 2400
Rent Expense of factory 5300
Factory Miscellaneous cost 3300
Total Factory Overhead 48200
Total manufacturing cost incurred 272200
Total manufacturing cost 356200
Less work in process inventory, December 31 2017 73000
Cost of Goods manufactured Rp283.200

2. Income Statement
 ROSE COMPANY
Income Statement
For the Year Ended December 31,2017
(dalam ribuan rupiah)

Sales Rp670.000
Cost of Goods Sold : 87000
Finished goods inventory, January 1 2017 283200
Cost of Goods Manufactured 370200
Cost of finished goods available for sale 78000
less finished goods inventory, December 31 2017 292200
Cost of Goods Sold 377800
Gross Profit
Operating Expenses :
Depreciation expense- office equipment 18000
office salaries expense 60000
property taxes- heardquarters building 11000
Total Operating Expenses 89000
Sales Expenses :
Advertising expense 53000
Sales salaries expense 100000
Total Sales Expenses 153000
Net Income Rp135.800

3. Current Asset section

Inventories, December 31 2017
Materials 74000
Work in Process 73000
Finished Goods 78000