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Universitas Indonesia Fakultas Ekonomi

UJIAN AKHIR SEMESTER GENAP 2012/2013

Mata kuliah : Pengantar Akuntansi 2 Dosen : Paralel

Waktu : 150 menit Sifat : Tutup Buku

Soal : Arus Kas (30 poin)

Laporan Posisi Keuangan Hutama adalah sebagai berikut : (dalam Rp 000)

Perusahaan Hutama Laporan Posisi Keuangan

December 31 2012 2011 Kas 30,900 10,200 Piutang Usaha (bersih) 43,300 20,300 Persediaan 35,000 42,000 Investasi Jangka Panjang 0 15,000 Bangunan, Pabrik dan Peralatan 236,500 150,000 Akm Depresiasi (37,700) (25,000) 308,000 212,500 Utang Dagang 17,000 26,500 Biaya yang Masih harus dibayar 21,000 17,000 Utang Jangka Panjang 70,000 50,000 Saham Biasa (100.000 lembar saham 2012, 90.000 untuk 2011) 130,000 90,000 Laba Ditahan 70,000 29,000 308,000 212,500

Perusahaan Hutama Laporan Laba Rugi

Penjualan 250,000 HPP 120,000 Laba Kotor 130,000 Biaya Operasional Biaya Depresiasi 12.700 Biaya Operasional di luar depresiasi 40,300 Laba Operasi 77.000 Pendapatan / Keuntungan di luar operasi 13,000 Beban di luar operasi 0 Laba Sebelum Pajak 90.000 Pajak 14.000 Laba Bersih 76,000 Tambahan Informasi:

1. Pembelian mesin senilai Rp26,500,000 dibayar tunai.

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2. Pembelian mesin senilai Rp60,000,000 dibayar dengan menerbitkan utang jangka panjang

3. Pembayaran Rp40,000,000 untuk utang jangka panjang dilakukan dengan menerbitkan

saham

Diminta

a. Susunlah laporan arus kas lengkap dengan menggunakan Indirect Method (20 poin)

b. Susunlah laporan arus kas yang berasal dari kegiatan operasi dengan menggunakan direct

method (10 poin)

Soal : Penerbitan Obligasi (30 poin)

Pada tanggal 1 Januari 2010, Lobster Co. menerbitkan obligasi berjangka waktu 10 tahun senilai

Rp1,000,000,000 dan bunga 10%, bunga akan dibayarkan setiap pada tanggal 30 juni dan 31 Desember

. Untuk obligasi dengan tingkat resiko yang sama memiliki tingkat bunga pasar 12%. Tabel present

value dan present value anuitas menunjukkan informasi sebagai berikut:

Present value of 1 Rupiah for 10 periods at 10% ............................... .386


Present value of 1 Rupiah for 20 periods at 5% ................................ .377


Present value of annuity for 10 periods at 10% ................................ 6.145


Present value of annuity for 20 periods at 5% .................................. 12.462


Diminta:

1. Hitunglah nilai obligasi saat 1 Januari 2010 (5 poin)

2. Buatlah ayat jurnal penerbitan obligasi pada tanggal 1 Januari 2010 (2 poin)

3. Susunlah tabel amortisasi dengan metode bunga efektif untuk 3 tahun pertama (10 poin)

4. Buatlah jurnal saat pembayaran bunga pertama (3 poin)

5. Jika pada akhir tahun ke 3 dilakukan pelunasan 50% nya dengan nilai Rp460.000.000, (di luar

pembayaran bunga obligasi berjalan) hitung untung dan rugi dari transaksi ini dan buatlah

jurnalnya. (10 poin)




Soal : Investasi Obligasi (15 poin)

Pada 1 April 2010, PT Nusaka membeli obligasi PT Caraka senilai Rp200.000.000, dengan harga 103,

ditambah biaya komisi Rp10.000.000. Tingkat bunga kupon obligasi 10%. Obligasi ini direncanakan

akan dipegang hingga jatuh tempo yaitu selama 3 tahun. Pembayaran bunga dilakukan pada setiap

tanggal penerbitan obligasi yaitu 1 April.

Sedangkan pada tanggal 1 Agustus 2010, PT Nusaka kembali membeli obligasi dari PT Darama senilai

Rp400.000.000 dengan harga 98 ditambah biaya komisi Rp15.000.000, serta bunga yang masih

harus dibayar. Tingkat bunga kupon obligasi 12%. Obligasi ini diterbitkan 1 Juli 2010 dengan jangka

waktu 5 tahun. Bunga dibayarkan setiap tanggal penerbitan obligasi. Obligasi ini direncanakan juga

akan dipegang hingga jatuh tempo.

Diminta:

1. Buatlah ayat jurnal untuk pembelian tanggal 1 April (5 poin)

2. Buatlah ayat jurnal untuk pembelian tanggal 1 Agustus (5 poin)

3. Jika perusahaan menggunakan metode amortisasi Garis Lurus, buatlah penyajian pada

tanggal 31 Desember 2010. (hints: menggunakan nilai buku (5poin)

Soal : Analisa Laporan Keuangan (15 poin)

Dengan menggunakan laporan keuangan soal arus kas (soal 1), hitunglah rasio untuk tahun 2012 :

1. Rasio acid test (acid test ratio)

2. Rasio perputaran persediaan (inventory turnover ratio)

3. Earning Per Share

4. Rasio Utang terhadap Modal (liability to equity ratio)

5. Jumlah hari terhadap penjualan (Numbers of day’s sales in receivables)




ANSWERS QUESTION 1 A. Indirect Method

PT Hutama Statement of Cashflow

For the year ended 31st December 2012 (In Thousands Rupiah)

Cashflow from Operating Activities Net Income 76.000 Adjustment to Reconcile Net Income Depreciation Expense 12.700 Gain on Sale Investment (13.000) Changes in Current Assets & Liabilities Increase in Account Receivable (23.000) Decrease in Inventory 7000 Decrease in Account Payable (9500) Increase in Other Payable 4000 ( 21.800) Net Cash Provided by Operating Activities 54.200 Cashflow from Investing Activities Cash paid for Machine (26.500) Cash received from Sale of Investment 28000 Net Cash Provided by Investing Activities 1500 Cashflow from Financing Activities Cash Paid for Dividend (35.000) Net Cash Used by Financing Activities (35.000) Netcash Increased 20.700 Cash balance at beginning period 10.200 Cash balance at the ending period 30.900




B. Direct Methods

Cash Receipt From Customer

Sales - Increase in Account Receivable

PT Hutama Statement of Cashflow

For the Year ended of 31st December 2012 (In Thousand Rupiah)

Cashflow from Operating Activities

Cash Received from Customer 227.000 250.000 – 23.000

Cash Paid for Merchandise (122.500) 120.000 – 7000 + 9500

Cash Paid for Operating Expenses (36.300) 40.300 - 4000

Cash Paid for Income taxes (14.000) Net Cash Provided from Operating Activities

54200

Cash paid for Merchandise

COGS + Increase in Inventory – Increase in Account Payable

Cash paid for Operating Expenses

Operating Expenses + Increase in Prepaid Expenses – Increase in

Accrued Liabilities*

Cash paid for Taxes Income Tax Expenses – Increases in Income tax payable

REVENUE

EXPENSE

S




QUESTION 2.

Face Value = Rp1.000.000.000

Coupon Rate =10% paid twice a year, 30th of June & 31st of December (@5%)

Market Rate = 12% (@6%)

10 Years = 20 period

Present value of 1 Rupiah for 10 periods at 10% ........................................... .386







Present value of annuity for 20 periods at 6% ................................. 11.470

a. Present value = Present value from Face value + Present value annuity

PV from Face value = Rp1.000.000.000 x Present value of 1 for 20 periods at 6%

= Rp1.000.000.000 x 0,312

= Rp312.000.000

PV annuity = (Rp1.000.000.000 x 5%) x PV of annuity for 20 periods at 6%

= Rp50.000.000 x 11,47

= Rp573.500.000

Bonds Value at 1st January 2010 = Rp312.000.000 + Rp573.500.000

= Rp885.500.000

b. Bonds issuance of 1st January 2010

Cash ..................................................................Rp885.500.000

Bonds Payable ............................................................... Rp885.500.000




This preceding entry is according to PSAK and IFRS, where the discount/ premium of

obligation will be debited/credited directly to the bonds payable. While the following entry is

according to GAAP.

Cash ..................................................................Rp885.500.000

Discount on Bonds ............................................Rp114.500.000

Bonds Payable .......................................................... Rp1.000.000.000

We recommend you to ask your facilitator / assistant which method you will use in Final

exam.

c. Amortization Table for the first three years (6 Periods) using the Effective Interest

Methods.

Date Coupon Interest Expenses Discount

Amortization

Unamortamized

Discount Carrying Amount

1/1/10 Rp114.500.000,00 Rp885.500.000,00

30/6/10 Rp50.000.000,00 Rp53.130.000,00 Rp3.130.000,00 Rp111.370.000,00 Rp888.630.000,00

31/12/10 Rp50.000.000,00 Rp53.317.800,00 Rp3.317.800,00 Rp108.052.200,00 Rp891.947.800,00

30/6/11 Rp50.000.000,00 Rp53.516.868,00 Rp3.516.868,00 Rp104.535.332,00 Rp895.464.668,00

31/12/11 Rp50.000.000,00 Rp53.727.880,08 Rp3.727.880,08 Rp100.807.451,92 Rp899.192.548,08

30/6/11 Rp50.000.000,00 Rp53.951.552,88 Rp3.951.552,88 Rp96.855.899,04 Rp903.144.100,96

31/12/12 Rp50.000.000,00 Rp54.188.646,06 Rp4.188.646,06 Rp92.667.252,98 Rp907.332.747,02

d. Entries on the first Interest Payment (30th June 2010)

According to PSAK

Bonds Interest Expenses ..................................... Rp53.130.000

Bonds Payable ...................................................... Rp3.130.000

Cash ..................................................................... Rp50.000.000




According to GAAP

Bonds Interest Expenses ..................................... Rp53.130.000

Discount Amortization ......................................... Rp3.130.000

Cash ..................................................................... Rp 50.000.000

e. Redemption on the Bonds Entries by the end of the third year at 50% (31st Dec 2012)

According to PSAK

Bonds Payable .............................................. Rp453.666.373,51

Loss on redemption of Bonds ...........................Rp6.333.626,49

Cash ................................................................... Rp460.000.000

According to GAAP

Bonds Payable ...................................................Rp500.000.000

Loss on Redemption of Bonds ..........................Rp6.333.626,49

Discount on Bonds Payable ................................ Rp46.333.626,49

Cash ................................................................... Rp460.000.000




QUESTION 3

a. Purchase on Bonds at 1st April 2010

Investment in PT Caraka Bonds .........................Rp216.000.000

Cash .......................................................................... Rp216.000.000

According to PSAK 50 & 55, the cost related in purchase of the investment is

capitalized. Thus, in this case “biaya komisi” is capitalized.

Investment in PT Caraka Bonds = 200.000.000 * 1.03 + 10.000.000

While according to GAAP, “biaya komisi” is not capitalized

Investment in PT Caraka Bonds .........................Rp200.000.000

Brokerage Expense ............................................. Rp10.000.000

Premium on investment in PT Caraka Bonds ........ Rp6.000.000

Cash .......................................................................... Rp216.000.000

b. According to PSAK

Purchase on Bonds at 1st Agustus 2010

Investment in PT Darama Bonds........................Rp407.000.000

Interest Revenue ................................................... Rp4.000.000

Cash ........................................................................ Rp411.000.000

Investment in PT Darama Bonds = 400.000.000 *0.98 + 15.000.000

Interest revenue = 400.000.000 * 1/12 * 12%

According to GAAP

Investment on bonds PT Darama .......................Rp400.000.000

Interest Revenue ................................................... Rp4.000.000

Brokerage expense.............................................. Rp15.000.000

Discount on Bonds PT Darama................................. Rp8.000.000

Cash ......................................................................... Rp411.000.000




c. According to PSAK

Report on Statement of Financial Position at 31 st Desember 2010 (Straightline

Methods)

PT Caraka’s bond is amortisized by = Rp4.000.000 (Rp16.000.000 *9/36)

PT Darama’s bond is amortizied by = Rp593.220,34((Rp15.000.000-

Rp8.000.000)*5/59)

Investment on Bonds PT Caraka (book value) .......................... Rp212.000.000

Investment on Bonds PT Darama (book value) ......................... Rp406.406.779,66

Total Investment of PT Nusaka ................................................. Rp618.406.779,66

According to GAAP

Report on Statement of Financial Position at 31 st Desember 2010 (Straightline

Methods)

PT Caraka’s bond is amortisized by = Rp1.500.000 (Rp6.000.000 *9/36)

PT Darama’s bond is amortisized by = Rp677.966,1 (Rp8.000.000*5/59)

Investment on Bonds PT Caraka (book value) .......................... Rp204.500.000

Investment on Bonds PT Darama (book value) ......................... Rp392.677.966,1

Total Investment of PT Nusaka ................................................. Rp597.177.966,1




QUESTION 4

a. Acid Test Ratio

Current Assets Current Liabilities

30.900 + 43.300 17.000 + 21.000

𝐴𝑐𝑖𝑑 𝑇𝑒𝑠𝑡 𝑅𝑎𝑡𝑖𝑜 = 𝐶𝑎𝑠ℎ + 𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑠

𝐶𝑢𝑟𝑟𝑒𝑛𝑡 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠=

74200

38000= 𝟏, 𝟗𝟓

b. Inventory Turnover

Dec 31, 2011 Dec 31, 2012

Inventories 42.000 35.000

𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦 𝑇𝑢𝑟𝑛𝑜𝑣𝑒𝑟 = 𝐶𝑜𝑠𝑡 𝑜𝑓 𝐺𝑜𝑜𝑑𝑠 𝑆𝑜𝑙𝑑

𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝐼𝑛𝑣𝑒𝑛𝑡𝑜𝑟𝑦=

120.000

12 (42.000 + 35.000)

= 𝟑, 𝟏𝟐

c. Earning per Share on Common Stock

𝐸𝑃𝑆 = 𝑁𝑒𝑡 𝐼𝑛𝑐𝑜𝑚𝑒

𝑆ℎ𝑎𝑟𝑒𝑠 𝑜𝑓 𝐶𝑜𝑚𝑚𝑜𝑛 𝑆𝑡𝑜𝑐𝑘 𝑂𝑢𝑡𝑠𝑡𝑎𝑛𝑑𝑖𝑛𝑔=

76.000.000

100.000= 𝑹𝒑 𝟕𝟔𝟎

d. Debt to Equity Ratio

𝑅𝑎𝑡𝑖𝑜 = 𝑇𝑜𝑡𝑎𝑙 𝐿𝑖𝑎𝑏𝑖𝑙𝑖𝑡𝑖𝑒𝑠

𝑇𝑜𝑡𝑎𝑙 𝑆𝑡𝑜𝑐𝑘ℎ𝑜𝑙𝑑𝑒𝑟𝑠′ 𝐸𝑞𝑢𝑖𝑡𝑦=

17.000 + 21.000 + 70.000

130.000 + 70.000= 𝟎, 𝟓𝟒

e. Number of days sale in Receivables

Dec 31, 2011 Dec 31, 2012

Accounts Receivable 20.300 43.300

Number of days sale in Receivables = 𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝑅𝑒𝑐𝑒𝑖𝑣𝑎𝑏𝑙𝑒𝑠

𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝑑𝑎𝑖𝑙𝑦 𝑠𝑎𝑙𝑒𝑠

= (20300+43300)/2

250000/365

=46,428 days


mojakoe pengantar akuntansi 2 - spa-febui.com · 31/12/11 rp50.000.000,00 rp53.727.880,08...

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