Soal 3.

1 E7-1
1. 1) Simpanan Komersil 200,000,000
Simpanan Umum 120,000,000
2) Money Market Funds 120,000,000
5) Kas Kecil 2,000,000
11) Surat Berharga 60 hari 42,000,000
12) Uang Kertas dan Logam 12,500,000
Total Kas dan Setara Kas 496,500,000

2. 3) Beban Perjalanan Dinas

4) Restricted Cash (Cadangan Kas)
6) Employee Receivable
7) Bank Overdraft Current Liabilities
8) Deposito 2 bulan temporary investments
9) Account Receivable
10) Di catatan atas laporan keuangan hanya diungkapkan saja
Soal 3.2 E7-5
a. 1) Metode Gross
3 Jun. 2017 Account Receivable 2,000 -
Sales - 2,000

12 Jun. 2017 Cash 1,960 -

Sales Discount 40 - (2.000 x 2%)
Account Receivable - 2,000

2) Metode Net
3 Jun. 2017 Account Receivable 1,960 - (2.000 x 98%)
Sales - 1,960

12 Jun. 2017 Cash 1,960 -

Account Receivable - 1,960

b. 1) Metode Gross
29 Jul. 2017 Cash 2,000 -
Account Receivable - 2,000

2) Metode Net
29 Jul. 2017 Cash 2,000 -
Account Receivable - 1,960
Sales Discount Forfeited - 40 (2.000 x 2%)
(2.000 x 2%)

(2.000 x 98%)

(2.000 x 2%)
Soal 3.3
1. Jurnal :
10 Jan. 2017 Account Receivable 20,000,000
Sales -

25 Jan. 2017 Cash 5,880,000

Sales Discount 120,000
Account Receivable -

12 Mar. 2017 Notes Receivable 30,000,000

Sales -

20 Mei 2017 Cash 11,000,000

Account Receivable -

15 Jun. 2017 Account Receivable 18,000,000

Sales -

12 Jul. 2017 Cash 31,005,000

Interest Revenue -
Discounted on Notes Receivable -

Perhitungan :
Nilai Nominal 30,000,000
Bunga 12%/tahun u/6 bulan 1,800,000
Nilai Jatuh Tempo 31,800,000
Nilai Diskonto 795,000
12 Jul. - 12 Sept. = 2 bulan, 15%
Kas Diterima 31,005,000

19 Agt. 2017 Cash 7,000,000

Notes Receivable -

10 Sept. 2017 Cash 20,000,000

Finance Charge 10,000,000
Notes Payable -

10 Nop. 2017 Cash 14,000,000

Account Receivable -

10 Nop. 2017 Notes Payable 14,000,000

Finance Charge 280,000
Cash -

11 Des. 2017 Cash 16,000,000

 Due from Factor 2,000,000
Commission Expense 1,000,000
Loss on Sale of Receivable 1,000,000
Accounts Receivable -

20 Des. 2017 Bad Debt Expense 5,200,000

Accounts Receivable -

2. Saldo Akhir : Account

Receivable
Beginning Balance 51,000,000
Transactions : 10 Jan. 2017 20,000,000
25 Jan. 2017 - 6,000,000
12 Mar. 2017 -
20 Mei 2017 - 11,000,000
15 Jun. 2017 18,000,000
19 Agt. 2017 -
10 Nop. 2017 - 14,000,000
11 Des. 2017 - 20,000,000
20 Des. 2017 - 5,200,000
Ending Balance 32,800,000

3. Taksiran total cadangan kerugian piutang

= 5% x 32.800.000 1,640,000
Saldo Awal : Kredit 2,550,000
Bad Debt Expense - 910,000

4. Jurnal :
31 Des. 2017 Allowance for Doubtful Account 910,000
Bad Debt Expense -
 -
20,000,000

-
- (6.000.000 x 2%)
6,000,000

-
30,000,000

-
11,000,000

-
18,000,000

-
1,005,000
30,000,000

-
7,000,000

-
-
30,000,000

-
14,000,000

-
-
14,280,000

- (80% x 20.000.000)
 - (10% x 20.000.000)
- (5% x 20.000.000)
-
20,000,000

-
5,200,000

Notes Receivable

22,000,000
-
-
30,000,000
-
-
- 7,000,000
-
-
-
45,000,000

Saldo Akhir Cadangan Kerugian Piutang

-
910,000
Soal 3.4 P7-6
1. Cash 137,200
Sales Discount 800 (40.000 x 2%)
Account Receivable 138,000

2. Account Receivable 5,300

Allowance for Doubtful Account 5,300

Cash 5,300
Account Receivable 5,300

3. Allowance for Doubtful Account 17,500

Account Receivable 17,500

4. Bad Debt Expense 14,900

Allowance for Doubtful Account 14,900
(17.300 + 5.300 - 17.500 = 5.100)
(20.000 - 5.100 = 14.900)
Soal 3.5 P7-7
1 Jul. 2017Cash 79,500 -
Finance Charge 500 - (0,5% x 100.000)
Notes Payable - 80,000 (80% x 100.000)

31 Jul. 201Notes Payable 55,000 -

Account Receivable - 55,000

Finance Charge 225 - (0,5% x (100.000 - 55.000))

Finance Charge Payable - 225

31 Agt. 20 Notes Payable 25,000 - (80.000 - 55.000)

Cash 4,700 -
Finance Charge 75 - (0,5% x (100.000 - 55.000 - 30.000))
Finance Charge Payable 225 -
Account Receivable - 30,000
00.000 - 55.000))

00.000 - 55.000 - 30.000))

Soal 3.6 P7-9
Jurnal :
a) 31 Des. 2017 Cash 36,000
Notes Receivable 55,844
Service Revenue -

Present Value 18.000 dengan bunga 11% untuk 4 tahun

= 18.000 x ((1 - ((1 + 11%)^-4))/11%)
= 18.000 x 3,10245 55,844
Down Payment (Uang Muka) 36,000
Capitalized value of services 91,844
Nilai kapitalisasi jasa

b) 31 Des. 2018 Cash 18,000

Notes Receivable -
Interest Revenue -

c) 31 Des. 2019 Cash 18,000

Notes Receivable -
Interest Revenue -

d) 31 Des. 2020 Cash 18,000

Notes Receivable -
Interest Revenue -

e) 31 Des. 2021 Cash 18,000

Notes Receivable -
Interest Revenue -
 Skedul Amortisasi
-
Date Cash Received Interest Revenue Amortization
-
91,844 12/31/2017 - -
12/31/2018 18,000 6,143 11,857
12/31/2019 18,000 4,839 13,161
12/31/2020 18,000 3,391 14,609
12/31/2021 18,000 1,784 16,216

-
11,857
6,143

-
13,161
4,839

-
14,609
3,391

-
16,216
1,784
Carrying Amount

55,844
43,987
30,826
16,216
0
Soal 3.7 P7-10
1) a) Bagian Jangka Panjang dari Piutang Wesel 9% pada tanggal 31/12/17
Nilai Nominal, 1/5/16 1,800,000
Dikurangi :Penerimaan Cicilan 1/5/17 600,000
Saldo, 31/12/17 1,200,000
Dikurangi :Penerimaan Cicilan 1/5/18 600,000
Bagian Jangka Panjang, 31/12/17 600,000

b) Bunga Akrual - Piutang Wesel, Penjualan Divisi pada 31/12/17

Bunga akrual dari 1/5 sampai 31/12/17
(1.200.000 x 9% x 8/12) 72,000

c) Pendapatan Bunga - Piutang Wesel 9%, Penjualan Divisi untuk 2017

Bunga dari 1/1 sampai 1/5/17
(1.800.000 x 9% x 4/12) 54,000
Bunga dari 1/5 sampai 31/12/17
(1.200.000 x 9% x 8/12) 72,000
Pendapatan Bunga 126,000

2) a) Bagian Jangka Panjang dari Piutang Wesel 8% pada tanggal 31/12/17

Bagian Jangka Panjang yang jatuh tempo 2019 400,000

b) Pendapatan Bunga - Piutang Wesel, President Directors, untuk 2017

Bunga dari 1/1 sampai 31/12/17
(400.000 x 8%) 32,000

3) Piutang Wesel Tak Berbunga, Bersih dari Bunga yang diperhitungkan

Nilai Nominal, 1/4/17 200,000
Dikurangi :Bunga yang diperhitungkan
(200.000 - (200.000 x 0,797)) 40,600
Saldo, 1/4/16 159,400
Ditambah :Bunga sampai 31/12/17
((200.000 x 0,797) x 12% x 9/12) 14,346
Saldo, 31/12/17 173,746

4) a) Bagian Jangka Panjang dari Piutang Kontrak Cicilan pada 31/12/17

Harga Kontrak Penjualan, 1/7/17 200,000
Dikurangi :Uang Muka, 1/7/17 60,000
Saldo, 31/12/17 140,000
Dikurangi :Cicilan Jatuh Tempo 1/7/18
(45.125 - (140.000 x 11%)) 29,725
Bagian Jangka Panjang, 31/12/17 110,275

b) Bunga Akrual - Kontrak Cicilan pada 31/12/17

 Bunga dari 1/7 sampai 31/12/17
(140.000 x 11% x 6/12) 7,700

a. CONNECTICUT INC.
Long-Term Receivables Section of Statement of Financial Position
December 31, 2017

9% note receivable from sale of division, due

in annual installments of $600.000 to
May 1, 2018, less current installment 600,000 (1a)
8% note receivable from president director, due
Dec. 31, 2018, collateralized by 10.000 shares
of Connecticut Inc., common stock with a
fair value of $450.000 400,000 (2a)
Zero-interest-bearing note from sale of patent,
net of 12% imputed interest, due April 1, 2018 173,746 (3)
Installment contract receivable, due in annual
installments of $45.125 to July 1, 2021, less
current installment 110,275 (4a)
Total Long Term Receivables 1,284,021

b. CONNECTICUT INC.
Partial Statement of Financial Position Balances
December 31, 2017

Current portion of long-term receivables:

Note receivable from sale of division 600,000 (1a)
Installment contract receivable 29,725 (4a)
Total current portion of long-term receivables 629,725

Accrued interest receivables:

Note receivable from sale of division 72,000 (1b)
Installment contract receivable 7,700 (4b)
Total accrued interest receivables 79,700

c. CONNECTICUT INC.
Interest Revenue from Long-Term Receivables
For the Period Ended December 31, 2017

Interest Income :
Note receivable from sale of division 126,000 (1c)
Note receivable from sale of patent 14,346 (3)
Note receivable from president director 32,000 (2b)
Installment contract receivable from sale of land 7,700 (4b)
Total interest income for year ended 31/12/17 180,046