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8/19/2019 Kisi2 UAS AKM Terjawab.doc

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LATIHAN SOAL AKUNTANSI KEUANGAN MENENGAH I

SOAL PERSEDIAAN

SOAL 1

An inventory taken the morning after a large theftdiscloses $60,000 of goods on handas of March 12. he follo!ing additional data is availa"le from the "ooks#

nventory on hand, March 1 $ %&,000'(rchases received, March 1 ) 11 6*,000Sales +goods delivered to c(stomers 120,000

'ast records indicate that sales are made at -0 a"ove cost.

Instructions

/stimate the inventory of goods on hand at the close of "(siness on March 11 "y thegross rofit method and determine the amo(nt of the theft loss. Sho! aroriatetitles for all amo(nts in yo(r resentation

JAWABAN

eginning nventory $ %&,000'(rchases 6*,000oods Availa"le 1&3,0004OS +$120,000 5 1-0 %0,000/stimated /nding nventory 63,000'hysical nventory 60,000heft Loss $ 3,000

SOAL 2

'resented "elo! is information related to (chinsky 4omany. 4ost 7etail

eginning inventory 8 2%0,000 8 *90,000'(rchases 1,%20,000 *,000,000Mark(s 1*0,000Mark( cancellations 20,000Markdo!ns &3,000Markdo!n cancellations 3,000Sales *,1-0,000 nstr(ctions4om(te the inventory "y the conventional retail inventory method


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JAWABAN

4ost 7M 7etail 7Meginning inventory::::::::. 2%0,000 *90,000'(rchases:::::::::::::. 1,%20,000 +; *,000,000 +;

otals:::::::::::::.. 2,100,000 *,*90,000Add#


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EH &0.-00A< 1*.-00

4ost of


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LOSS 3.-00

4ost of 6.000 ? &0.-00

SOAL 2

=(ring 201-, arden (ilding 4omany constr(cted vario(s assets at a total cost of $%,&00,000. he !eighted average acc(m(lated eCendit(res on assets D(alifying for caitaliBation of interest d(ring 201- !ere $-,600,000. he comany had thefollo!ing de"t o(tstanding at =ecem"er *1, 201-#

1. 10, ->year note to finance constr(ction of vario(s assets,

dated Ian(ary 1, 201-, !ith interest aya"le ann(ally on Ian(ary 1 $*,600,000

2. 12, ten>year "onds iss(ed at ar on =ecem"er *1, 2009, !ith interest aya"le ann(ally on =ecem"er *1 &,000,000

*. 9, *>year note aya"le, dated Ian(ary 1, 201&, !ith interest aya"leann(ally on Ian(ary 1 2,000,000

Instructions

4om(te the amo(nts of each of the follo!ing +sho! com(tations.

1. Avoida"le interest.2. otal interest to "e caitaliBed d(ring 201-.

() A*oi%a'+" Int"r"st

Jeighted nterest


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SOAL DEPRESIASI0 PENURUNAN DAN DEPLESI

SOAL 1

SiBemore 4omany o!ns land that it (rchased at a cost of $600,000 in 201*. hecomany chooses to (se reval(ation acco(nting to acco(nt for the land. he landsval(e fl(ct(ate as follo!s +all amo(nts as of =ecem"er *1# 201*, $63-,000N 201&,$-&0,000N 201-, $-%0,000N and 2016, $61-,000.

Instructions

'reare the Fo(rnal entries to record the reval(ation of the land in each year.

Ja1a'an

D"c"!'"r 3(0 2.(3

Land +$63-,000 ) $600,000.....................................................3-,000nrealiBa"le ain on 7eval(ation))Land..................... 3-,000

D"c"!'"r 3(0 2.(4

nrealiBa"le ain on 7eval(ation))Land.................................3-,000Loss on mairment +$600,000 ) $-&0,000...............................60,000

Land +$63-,000 ) $-&0,000................................................. 1*-,000

D"c"!'"r 3(0 2.(/

Land +$-%0,000 ) $-&0,000.....................................................&0,000

7ecovery of mairment Loss........................................ &0,000

D"c"!'"r 3(0 2.(5

Land +$61-,000 ) $-%0,000......................................................*-,0007ecovery of mairment Loss+$60,000 > $&0,000::.. 20,000nrealiBed ain on 7eval(ationPLand::::::: 1-,000

SOAL 2'resented "elo! is information related to eD(iment o!ned "y Marley 4omany at=ecem"er *1, 201-.

4ost 83,000,000Acc(m(lated dereciation to date 1,-00,000Hal(e>in>(se -,000,000Eair val(e less cost of disosal &,&00,000

Ass(me that Marley !ill contin(e to (se this asset in the f(t(re. As of =ecem"er *1,201-, the eD(iment has a remaining (sef(l of & years.

Instructions

+a'reare the Fo(rnal entry +if any to record the imairment of the asset at

=ecem"er *1, 201-.+" 'reare the Fo(rnal entry to record dereciation eCense for 2016.


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(c) he recovera"le amo(nt of the eD(iment at =ecem"er *1, 2016, is

8-,2-0,000. 'reare the Fo(rnal entry +if any necessary to record thisincrease.

a. 4arrying Amo(nt ? 3.000.000 ) 1.-00.000

? -.-00.000

7ecovera"le Amo(nt ? reater or H of -.000.000

? -00.000

marement Loss -00.000/D(iment -00.000

". =ereciation


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SOAL ASET TAKBERWUJUD

SOAL 1n early Ian(ary 201&, Lerner 4ororation alied for a atent, inc(rring legal costsof $60,000. n Ian(ary 201-, Lerner inc(rred $9,000 of legal fees in a s(ccessf(l

defense of its atent.

Instructions

+a 4om(te 201& amortiBation, 12@*1@1& carrying val(e, 201- amortiBation, and12@*1@1- carrying val(e if the comany amortiBes the atent over 10 years.

+" 4om(te the 2016 amortiBation and the 12@*1@16 carrying val(e, ass(mingthat at the "eginning of 2016, "ased on ne! market research, Lerner determines that the recovera"le amo(nt of the atent is $&%,000.

Ja1a'an

a) 2.(4&2.(/ A!orti#ation

AmortiBation /Cense 6.000'atent 6.000

4arrying Hal(e at 12@*1@1& ? 60.000>6.000 ? -&.000

201- AmortiBationAmortiBation /Cense 3.000

'atent 3.000

+-&.000;9.000 @ 9 ? 3.0004arrying Hal(e at 12@*1@1- ? -&.000 ; 9.000 ) 3.000 ? -6.000

". 2.(5 A!orti#ation

7ecovera"le Hal(e ? &%.000 at "eginning of 20164arrying Hal(e ? -6.000mairment ? 12.000

AmortiBation ? &%.000 @ % ? 6.000

AmortiBation /Cense 6.000'atent 6.000

4arrying Hal(e at 12@*1@16 ? &%.000 ) 6.000 ? &2.000


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SOAL 2'resented "elo! is information related to coyrights o!ned "y Jamser 4ororationat =ecem"er *1, 201&.

4ost $2,300,0004arrying amo(nt 2,*-0,000

7ecovera"le amo(nt 1,-00,000

Ass(me Jamser !ill contin(e to (se this asset in the f(t(re. As of =ecem"er *1,201&, the coyrights have a remaining (sef(l life of - years.

Instructions

+a 'reare the Fo(rnal entry +if any to record the imairment of the asset at=ecem"er *1, 201&.

+" 'reare the Fo(rnal entry to record amortiBation eCense for 201-.(c)he recovera"le amo(nt of the coyright at =ecem"er *1, 201- is $1,600,000.

'reare the Fo(rnal entry +if any necessary to record this increase in fair

val(e.

Ja1a'an

a) I!,air"!"nt

=ecem"er *1Loss on marement %-0.000

4oyright %-0.000

' A!orti#ation 6/ "ars r"!ainin- 7 ()/..)... 8 / 7 3..)...

AmortiBation /Cense *00.0004oyright *00.000

c Incr"as" in R"co*"ra'+" A!ount

S AA' #