KUIS AKM 1

Minggu ke-7
KP B

Soal 1 (Nilai 40)

On October 1, 2022, YUNILEFER company assigns Rp 800,000,000 of its account receivable to
the KAMENWED Bank as collateral for a Rp 500,000,000 loan due on January 1, 2023. The
assignment agreement calls for YUNILEFER to continue to collect the receivables. KAMENWED
bank assesses a finance charge of 2% of the account receivable, and interest on the loan is 8%
(a fair rate of interest for a note of this type currently).
Instructions:
a. Prepare the journal entry for the YUNILEFER on October 1, 2022
b. Prepare the journal entry for the YUNILEFER’s collection of Rp 650,000,000 of the account
receivable during the period from October 1, 2022, through December 31, 2022.
c. On January 1, 2023 YUNILEFER paid KAMENWED all that was due from the loan it secured
on October 1, 2022. Prepare the journal entry to record the payment.
JAWABAN

Journal Entry YUNILEFER

a. Account Debet Account Credit Juta Rp Juta Rp
1 Oct 2022
Cash 484,00
Interest Expense 16,00
Note Payable 500

b. Collection 1 Oct 2022- 31 Dec 2022

Cash 650
Account Receivable 650
Adjusting entry
Interest Expense 10,00
Interest Payable 10,00

c. Payment KAMENWED 1 Jan 2023

Note Payable 500
Interest Payable 10,00
Cash 510
SOAL 2 (40 poin)
Berikut disajikan beberapa pos laporan posisi keuangan PT.DASDISDUS, untuk tahun
berjalan, 2019. Siapkan laporan posisi keuangan sesuai standar.

Equipment 40,000
Interest Expense 2,400
Interest Payable 600
Retained Earnings ?
Dividends 50,400
Land 157,320
Inventory 102,000
Bonds Payable 78,000
Notes Payable (due in 6 months) 24,400
Share Capital–Ordinary 60,000
Accumulated Depreciation - Equip. 10,000
Prepaid Advertising 5,000
Revenue 351,400
Buildings 80,400
Supplies 1,860
Taxes Payable 3,000
Utilities Expense 1,320
Advertising Expense 1,560
Salaries and Wages Expense 53,040
Salaries and Wages Payable 900
Accumulated Depr. - Buildings 15,000
Cash 40,000
Depreciation Expense 8,000

PT.DASDISDUS
Statement of Financial Position
December 31, 2019
Assets
Current assets
Cash 40,000
Prepaid advertising 5,000
Supplies 1,860
Inventory 102,000
Total current assets 148,860

Property, plant and equipment

Equipment 40,000
Accumulated depreciation -equipment (10,000) 30,000
Buildings 80,400
Accumulated depreciation - buildings (15,000) 65,400
Land 157,320
Total property, plant and equipment 252,720
Total assets 401,580
 Equity & Liabilities
Current liabilities
Interest payable 600
Salaries and wages payable 900
Taxes payable 3,000
Notes payable 24,400
Total current liabilities 28,900

Non-current liabilities
Bonds payable 78,000
Total liabilities 106,900

Equity
Share capital-ordinary 60,000
Retained earnings (¥285,080*- ¥50,400) 234,680
Total equity 294,680

Total equity & liabilities 401,580

*¥351,400 - ¥53,040 - ¥8,000 - ¥2,400 - ¥1,560 - ¥1,320