2e Diskusi

7/27/2019 2e Diskusi

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LOGOAccounting Theory1.Kesinambungan (continuity) adalah postulat atau konsepyang kurang relevan, yang tidak mengarah pada penyajianinformasi mengenai sumber-sumber perusahaan, komitmen dankegiatan operasional. Setujukah saudara atas pernyataantersebut? Jelaskan!

2.Dalam mempertimbangkan relevansi suatu informasi yangbertujuan umum (general purpose information) perhatiandifokuskan pada kebutuhan umum pemakai, dan bukan padakebutuhan pihak-pihak tertentu. Semua informasi mungkinmempunyai tingkat relevansi yang rendah untuk kegunaankhusus tertentu, sementara besar relevansinya untukkegunaan lain. Setujukah saudara atas pernyataan tersebut?Jelaskan!

UPNV
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LOGOAccounting Theory3.Jika pada suatu perusahaan pada tahun ini persediaan dinilaidengan metode moving average dan tahun lalu dinilai denganmetode lower cost or market, akuntan dapat saja memberikanopini tanpa kualifikasi (unqualified opinion). Setujukahsaudara atas pernyataan tersebut? Jelaskan!4.Bila terdapat beberapa kemungkinan kesimpulan yang tidakpasti mengenai penilaian suatu pos, maka lazimnya dipilihalternatif yang menghasilkan laba kotor atau nilai aktiva yangpaling besar. Setujukah saudara dengan pernyataan tersebut?Mengapa? Jelaskan!5.Aktivitas perusahaan anak dan perusahaan induk jikadigabungkan untuk tujuan akuntansi dan pelaporan merupakanpenyimpangan dari konsep entitas ekonomi. Bagaimana pendapatanda? Jelaskan!

UPNV


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LOGOAccounting CaseJuan Valdez lives high in the Pyrenees near the city of Pamplona, capitalof Navarre in northern Spain. He makes his living by making and sellingwooden wheelbarrows to farmer in the surrounding district. Many of hischildren have moved away to other parts of the country. One has evenemigrated to the US and is a student at Suny-Buffalo in upstate New York.

Senor Valdez has two wheelbarrows in stock, both of which he made forP5,000. (the currency in Spain is known as Peseta Pta or P for short).He sells his wheelbarrows for P7,500 for a profit for P2,500. His balancesheet prior to the last sale simply showed P105,000 in cash and P1,000 ininventory. His balance sheet after the sale showed P112,500 in cash andP5,000 in inventory.

Unfortunately, the price of the woods he needs for making the wagonshas risen substantially. Juans wife Conchita, who does his bookkeeping,realizes that the next wagon will cost him P6,000 to make. What troublesher is that when he has replaced the wagon he has sold, they will haveonly P106,500, not the P107,500 that they normally have. Since their cashwill have increased only P1,500, she wonders whether she would be right toregister profit of P2,500 on the sale.

UPNV


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LOGOAccounting CaseRequired:1.Draw up an opening and a closing balance sheet for senor Valdezusing conventional accounting methods. Also draw up an incomestatement showing the profit of P2,500 on the sale. Reconcile yourincome statement to your change in owners equity.2.What accounting changes would you suggest that senor Valdez makegiven that the cost of wheelbarrows has risen to 20%? Can youreconcile his cash increase of P1,500 with the income statement?3.Restate senor Valdezs closing balance sheet in current costterm. What effect does this have on his equity? Can you reconcilethe change in the owners equity with the income statement?

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2e Diskusi