SEKOLAH PASCASARJANA : MAGISTER MANAJEMEN – MAGISTER

AKUNTANSI – PENDIDIKAN PROFESI AKUNTANSI.

SEKOLAH SARJANA FAKULTAS : EKONOMI BISNIS - TEKNIK - ILMU BUDAYA - DKV – FISIP
Jl. Cikutra No. 204 A Bandung 40125 Telp. (022) 7275855

FRM-06-11

UJIAN AKHIR SEMESTER GENAP TAHUN AKADEMIK 2023/2024

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 KODE / MATA KULIAH (SKS) : 200171055 - [e] Akuntansi Keuangan Hospitality
FAKULTAS / PROGRAM STUDI : FEB / Akuntansi S1
HARI / TANGGAL : Jum’at / 5 Januari 2024
WAKTU : 20.30 s/d 22.30
DOSEN PEMBINA : Fitri Sukmawati, S.E., M.M., Ak
SIFAT UJIAN : Closed Book

JAWABLAH SOAL UAS DI BAWAH INI DENGAN BENAR, SOAL 1 WAJIB DIKERJAN
SOAL SELANJUTNYA PILIH 2 SOAL DARI 6 SOAL YANG ADA
SOAL 1
NO
RE KETERANGAN DEBE KREDI
K T T
1 Kas 200.715.000
2 Piutang -
3 Persediaan Bahan Baku Hotel 1.000.000
4 Perelengkapan Kantor 450.000
5 Perlengkapan Hotel 5.000.000
6 Peralatan Kantor 50.000.000
7 Inventaris Hotel 500.000.000
8 Kendaraan 350.000.000
9 Bangunan 1.700.000.000
10 Tanah 1.000.000.000
11 Hutang PPN 11.145.000
12 Modal Tuan MIH 3.080.000.000
13 Prive Tuan MIH 15.000.000
14 Pendapatan Kamar 81.450.000
15 Pendapatan Ruang Pertemuan 30.000.000
16 Potongan Penjualan 7.875.000
17 Pendatan Service 11.145.000
18 Biaya Gaji
19 Biaya Listrik 3.000.000
20 Biaya Telepon
21 Biaya Transportasi 700.000

3.213.740.000 3.213.740.000

Diketahui :
1. Penyusutan bangunan di lakukan dengan garis lurus, di mana umur ekonomisnya 25
tahun.
2. Inventaris bangunan disusutkan selama 5 tahun secara garis lurus
3. Kendaraan disusutkan selama 5 tahun secara garis lurus
4. Peralatan kantor disusutkan 3 tahun garis lurus
Data Untuk Jurnal penyesuaian :
31 Jan 2000 Penyusutan untuk aktiva tetap
31 Jan 2000 Gaji yang harus di bayar untuk bulan Januari 2000
sebesar 40.000.000
31 Jan 2000 PPN yang hutang 10 % dari Total Penjualan
31 Jan 2000 Diketahui bahwa perlengkapan kamar hotel terpakai
Sebanyak 50%, dan bahan hotel 60% habis
terapakai. Dan Perengkapan kantor 70%
DIMINTA :
1. Jurnal Penyesuaian

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2. Neraca Lajur
3. Laporan Laba/Rugi
4. Perubahan Modal
5. Laporan Posisi Keuangan

SOAL 2
Gregory Scott, a former professional golf star, operates Greg’s Pro Shop at Bay Golf Course. At the
beginning of the current season on April 1, the ledger of Greg’s Pro Shop showed Cash $5.000;
MerchandiseInventory $7,000; and Common Stock $12,000. The following transactions were completed
during April:

Purchased golf bags, clubs, and balls on account from Hardy Co., $3.200,
Apr. 5 FOB shipping point, terms 7/10, n/60.
7 Paid freight on Hardy purchase, $200.
9 Received credit from Hardy Co. for merchandise returned, $300.
. 10 Sold merchandise on account to members, $3.200, terms n/30. The
merchandise sold had a cost of $1,700
Purchased golf shoes, sweaters, and other accessories on account from
12 Titleist Sportswear, $1.300, terms 1/10, n/30.
14 Paid Hardy Co. in full, less discount.
17 Received credit from Titleist Sportswear for merchandise returned, $150.
Made sales on account to members, $1.400, terms n/30. The cost of the
20 merchandise sold was $500, less discount.
21 Paid Titleist Sportswear in full.
27 Granted an allowance to members for clothing that did not fit properly, $60.
30 Received payments on account from members, $1,000
The chart of accounts for the pro shop includes the following: No. 101 Cash, No. 112 Accounts
Receivable, No. 120 Merchandise Inventory, No. 201 Accounts Payable, No. 311 Common Stock, No.
401 Sales, No. 412 Sales Returns and Allowances, No. 505 Cost of Goods Sold.

SOAL 3
Gerald D. Englehart Steakhouse has the following inventory, purchases, and sales data on its
premium individually packaged beef for the month of March:
Inventory: 500 lbs @ $4.00 $ 800
March
1
Purchases:
March 10 700 lbs @ $4.50 2,250
March 20 800 lbs @ $4.75 1,900
March 30 700 lbs @ $5.00 1,500
Sales:
March 15 10.000 lbs
March 25 7.000 lbs
The physical inventory count on March 31 shows 10.000 pounds on hand.
Instructions
Under a periodic inventory system, determine the cost of inventory on hand at March
31 and the cost of goods sold for March under the
(a) first-in, first-out (FIFO) method,
(b) last-in, first-out (LIFO) method, and
(c) average-cost method.

SOAL 4

Rekonsiliasi bank
The bank statement for the W. A. Laird Company was shows a balance per bank of
$47,722,35on April 30, 2008. On this date, the balance of cash per books is $34.768,35. From
the foregoing steps, the following reconciling items are determined:

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 1. Deposits in transit: April 30 deposit (received by bank on
May 1). $6.604,02
2. Outstanding checks: No. 453, $9,000.00; no. 457, $4.203,9; no. 460, $4.508,1
3. Errors: Check no. 443 was correctly written by Laird for $3.678 and was correctly paid
by the bank.
4. However, it was recorded for $3.786 by Laird Company.
5. Bank memoranda:
A. Debit—NSF check from J. R. Baron for $1.276,8
B. Debit—Printing company checks charge $90
C. Credit—Collection of note receivable for $3,000 plus interest earned $150, less bank
collection fee $45

Instructions
(a) Prepare a bank reconciliation at April 31.
(b) Journalize the entries required by the reconciliation

SOAL 5

The following selected transactions relate to Falcetto Souvenirs

Company: Mar. 1 Sold $20,000 of merchandise to Potter Hotels, terms
2/10, n/30.
11 Received payment in full from Potter Hotels for balance due.
12 Accepted Juno Resorts $20,000, 6-month, 12% note for balance due.
15 Made American Express credit sales totaling $6,700. A 5% service fee is charged by
American Express.
30 Received payment in full from American Express Company.
Apr. 11 Sold accounts receivable of $8,000 to Harcot Factor. Harcot Factor assesses a service
charge of 2% of the amount of receivables sold.
May 10 Wrote off as uncollectible $16,000 of accounts receivable. Falcetto uses the
percentage of sales basis to estimate bad debts.
June 30 Credit sales for the first 6 months total $2,000,000. The bad debt percentage is 1% of
credit sales. At June 30, the balance in the allowance account is $3,500.
July 16 One of the accounts receivable written off in May was from J. Simon, who pays the
amount due, $4,000, in full.
Instructions
Prepare the journal entries for the transactions.

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SOAL 6

On January 1, 2008, Skyline Hotel Co. purchased a passenger van for transporting
guests to and from airports and nearby shopping areas at an acquisition cost of $56,000.
The vehicle has been depreciated by the straight-line method using a four-year service
life and a $8,000 salvage value. The company’s fiscal year ends on December 31.
Instructions
Prepare the journal entry or entries to record the disposal of the van assuming that it
was
(a) Retired and scrapped with no salvage value on January 1, 2012.
(b) Sold for $10,000 on September 1, 2011.
(c) Traded in on a new van on January 1, 2011. The fair market value of the old
vehicle was $18,000, and $44,000 was paid in cash.
(d) Traded in on a new van on January 1, 2011. The fair market value of the old
vehicle was $22,000, and $44,000 was paid in cash.

SOAL7
The Rolman Hotel Corporation is authorized to issue 3,5 million shares of 17,5 par value
common stock. In its first year, 2008, the company has the following stock transactions:
Jan. 10 Issued 1.400.000 shares of stock at $28 per share.
July 1 Issued 350.000 shares of stock for land. The land had an asking price of
$3.150.000. The stock is currently selling on a national exchange at $28,87 per share.
Sept. 1 Purchased 35.000 shares of common stock for the treasury at $31,5 per share.
Dec. 1 Sold 14,000 shares of the treasury stock at $35 per share.
Instructions
(a) Journalize the transactions.
(b) Prepare the stockholders’ equity section assuming the company had retained earnings of
$700,000 at December 31, 2008.

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Validasi (Paraf/Tanda Tangan)

Dosen Pengampu MK : fitrisukmawati

Fitri Sukmawati, S.E., M.M., Ak., CA
Dosen Koordinator :

KaProdi :
Dr. Syafrizal Ikram, S.E., M.Si., Ak., C.A., CACP

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