Latihan Soal Akm 3 Asistensi Uas

SOAL AKM 3 UAS
Bab 24 Presentation and Disclosure in Financial Reporting
1. Jelaskan pengertian dari Penyajian dan Pengungkapan ?

2. Sebutkan dan jelaskan alasan dibutuhkannya pengungkapan dalam pelaporan keuangan ?
3. Apa yang dimaksud dengan subsequent event ?
4. Apa yang dimaksud dengan laporan keuangan interim ?
Bab 23 Statement of Cash Flow
Kasus 1 : Indirect Method
Additional data related to 2015 are as follows.

1. Equipment that had cost €11,000 and was 40% depreciated at time of disposal was sold
for €2,500.
2. €10,000 of the long-term note payable was paid by issuing ordinary shares.
3. Cash dividends paid were €5,000.
4. On January 1, 2015, the building was completely destroyed by a flood. Insurance
proceeds on the building were €32,000.
5. Equity investments were sold at €1,700 above their cost.
6. Cash was paid for the acquisition of equipment.
7. A long-term note for €16,000 was issued for the acquisition of equipment.
8. Interest of €2,000 and income taxes of €6,500 were paid in cash.
Prepare a statement of cash flows using the indirect method.

Kasus 1 : Direct and Indirect Method
PT Cemara
Comparative Statement of Financial Position
as of Dec 31, 2014 and 2013
(in Rp 000)
31/12/2014 31/12/2013 Difference
Cash 121.500 53.000 68500
Accounts receivable 36.000 12000 24000
AFDA -1000 -1000 -
Inventories 44000 47000 -3000
Investment Non 18000 37000 -19000
trading
Prepaid rent 7500 11000 -3500
Equipment 112000 102000 10000
Acc. Depreciation -35000 -25000 10000
Copyrights 40000 45000 -5000
Total assets 343000 281000
Accounts payable 41000 39000 2000
Salaries payable 11000 4000 7000
Income tax payable 15000 6000 9000
Bank loan ( short 9000 12000 -3000
term
Bank loan (long 88000 83000 5000
term
Share capital (10/par) 125000 100000 25000
Retained earnings 54000 37000 17000
Total liability and 343000 281000
equity
Additional information:
1. During 2014, PT Cemara distributed both share dividend and cash dividend. Increase
in Share Capital balance is entirely from share dividend.
2. And old equipment was sold by end of 2014. It was originally purchased for Rp18
million, 3 years earlier, and depreciated by straight line method for 4 years of useful life without
residual value.
3. Copyrights was acquired in January 2013 for Rp50 million, estimasted useful life 10
years without residual value.
Prepare a statement of cash flows using Direct and Indirect Method for Operating Activities
Bab 22 Accounting Changes and Error Analysis
Kasus 1 :
You are assigned to examine error in financial statement of CC Co. and you discovered
following situations:
1. Changing cost recovery method to percentage of completion for long term construction.
The information related to this change is as follows (Assuming the tax rate is 25%)
Percentage of
Tahun Cost Recovery Difference
completion
2011 $19,600,000 $14,600,000 $5,000,000
2012 $18,000,000 $9,600,000 $8,400,000
2. The depreciable asset was purchased January 5 2010 and is expected to have 10 years
economic life. It originally cost $50,000,000 with no residual value and use straight line
basis to depreciate it. In 2012 the decision was made to change the depreciation method
from straight line to sum of the year digits and the estimated economic life is 8 years. The
2012 depreciation is not recorded yet.
3. The subsidiary was failed to record December salaries expense when the book is closed
on December 31 2011. They recorded the expense at January 1 2012 when the salaries
were distributed. The amount of the expense is $13,450,000.
4. Depreciation of $3.200 for 2012 on delivery vehicles was not recorded.
Required :
For each item above, you are required to make proper accounting entries. It is assume
that the 2012 accounting general ledger is not being closed yet.
Bonus :
1. Perusahaan menerima uang pembayaran sewa gedung dari pelanggan sebesar Rp
60.000.000,- pada tanggal 1 Desember 2009 untuk 6 bulan sampai dengan 1 Juni
2010. Penerimaan ini dicatat PT SS sebagai pendapatan sewa tahun 2009.
Diminta :
Buatlah jurnal koreksi/penyesuaian yang diperlukan untuk temuan diatas (petunjuk:
asumsikan buku 2009 belum ditutup)
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SOAL AKM 3 UAS

Bab 24 Presentation and Disclosure in Financial Reporting

1. Jelaskan pengertian dari Penyajian dan Pengungkapan ?

Bab 23 Statement of Cash Flow

Kasus 1 : Indirect Method

Additional data related to 2015 are as follows.

Prepare a statement of cash flows using the indirect method.

Bab 22 Accounting Changes and Error Analysis

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