MENTORING AKUNTANSI KEUANGAN 2

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1 Intermediate Accounting 2 David Wirawan SPA MENTORING AKUNTANSI KEUANGAN 2 Dilarang Memperbanyak tanpa seijin SPA FEUI Download Mojakoe dan SPA Mentoring : FB: SPA FEUI

2 Problem 1 Pada tanggal 1 Agustus 2006, PT Rahman menerbitkan obligasi 2000 lembar, 9% semiannual, senilai Rp 700,000,000 yang akan jatuh tempo 5 tahun mendatang, kepada PT Adiwira. Pembayaran bunga dilakukan setiap tanggal 1 Agustus dan 1 Februari. Tingkat bunga yang berlaku di pasar saat itu adalah 10%, sehingga obligasi tersebut dijual dengan harga 96. Diskon/Premium diamortisasi dengan menggunakan effective interest method. Buatlah jurnal untuk PT Rahman dan PT Adiwira untuk transaksi-transaksi di bawah ini: Penerbitan obligasi pada tanggal 1 Agustus 2006 Jurnal penyesuaian tanggal 31 Desember 2006 Membayar bunga pada tanggal 1 Februari 2007 Jurnal retirement of bonds sebanyak 200 lembar pada tanggal 1 November 2007, dengan harga 97 Problem 2 How will the following Financial Assets and Liabilities be classified? 1 Shares purchased with intention to sell in the short term at a profit 2 10% strategic equity holding in a listed company 3 Unquoted purchased loans 4 Interest rate swap 5 Fixed term deposit with bank 6 Bank loan 7 Excess funds invested in fixed interest corporate bonds (quoted) with maturity. May need to sell before maturity if fund are required for an acquisition Problem 3 Berikut adalah bagian kewajiban dan ekuitas dari neraca PT Anfield per 31 Desember Long Term Liabilities 10% Convertible Bonds, par Rp 1,000,000 1,000,000,000 Equity 8% Convertible Cumulative Preference share, par Rp 10, ,000,000 Share Premium - Preference Share 20,000,000 Ordinary Share, par Rp 5,000 3,000,000,000 Share Premium - Ordinary Share 450,000,000 Share Premium - Share Warrant 50,000,000 Retained Earnings 1,250,000,000 Total Equity 4,870,000,000 Berikut informasi terkait selama tahun 2005: 1. Obligasi konversi dijual pada tanggal 2 Januari 2003 seharga nilai par. Bunga dibayar tiap tanggal 2 Januari dan 2 Juli. Obligasi jatuh tempo tanggal 2 Januari Tiap lembar obligasi dapat ditukarkan dengan 150 lembar saham. Hingga akhir tahun 2005 belum ada obligasi yang ditukar dengan saham. 2. Saham preferen dijual pada tanggal 3 April Pada tahun 2004 yang lalu, PT Anfield tidak mengumumkan dividen atas kedua jenis saham. Sedangkan tahun 2005

3 ini, PT Anfield mengumumkan dividen untuk kedua jenis saham senilai Rp 100,000,000. Satu lembar saham preferen dapat ditukarkan dengan 2 lembar saham biasa. Hingga akhir tahun 2005 belum ada saham preferen yang ditukarkan. 3. Waran dijual secara terpisah pada tanggal 2 Juli 2004 pada harga Rp 500 per lembar. Setiap pemegang 1 lembar waran memiliki hak untuk membeli 1 lembar saham biasa pada harga Rp 7,000. Pada tanggal 2 Oktober 2005, 10,000 lembar waran dieksekusi oleh pemegangnya. Rata-rata harga saham PT Anfield tahun 2005 adalah Rp 8, Laba tahun 2005 adalah Rp 280,000,000 dengan tarif pajak efektif 30%. Pertanyaan: a. Hitung jumlah rata-rata tertimbang saham beredar tahun Jumlah saham beredar awal tahun 2005 ada pada neraca di atas! b. Buat jurnal eksekusi (exercise) waran tanggal 2 Oktober 2005! c. Hitung Basic EPS tahun 2005! d. Hitung Diluted EPS tahun 2005! Problem 4 The following are financial information of PT Terbuka Jaya for the year ended December 31, PT TERBUKA JAYA INCOME STATEMENT For the year ended December 31, 2007 (in thousands of rupiah) Sales 5,800,000 COGS (3,740,000) Gross Margin 2,060,000 Operating Expenses Selling Expenses 396,000 Administrative Expenses 783,500 Depreciation/ Amortization Expenses 202,500 Total Operating Expenses (1,382,000) Income from Operations 678,000 Other Revenues/Expenses Gain on Sale of Land 40,000 Gain on Sale of Short Term Investment 20,000 Dividend Revenues 12,000 Interest Expense (258,750) (186,750) Income before Tax 491,250 Income Tax Expense (197,000) Net income 294,250 Dividend to Common Stockholders (121,500)

4 Retained Earnings 172,750 PT TERBUKA JAYA COMPARATIVE STATEMENT OF FINANCIAL POSITION As of December 31, 2007 and 2006 (in thousands of Rupiah) Cash 75,000 20,000 Accounts Receivable 87,500 64,750 Short-term Investment 100, ,000 Inventory 210, ,000 Prepaid Rent 15,000 60,000 Prepaid Insurance 10,500 4,500 Office Supplies 5,000 3,750 Land 625, ,000 Building 1,750,000 1,750,000 Accumulated Depreciation Building (525,000) (437,500) Equipment 2,625,000 2,000,000 Accumulated Depreciation Equipment (650,000) (560,000) Patent 225, ,000 Total Asset 4,553,000 4,355,500 PT TERBUKA JAYA COMPARATIVE STATEMENT OF FINANCIAL POSITION As of December 31, 2007 and 2006 (in thousands of Rupiah) Accounts Payable 135, ,000 Taxable Payable 25,000 20,000 Wages Payable 25,000 15,000 Short-term Notes Payable 50,000 50,000 Long-term Notes Payable 300, ,000 Bonds Payable 2,101,515 2,129,265 Ordinary Share 1,200,000 1,100,000 Share Premium Ordinary 100,000 87,500 Retained Earnings 616, ,735 Total Liabilities and Equities 4,553,000 4,355,500 Required: Prepare a Statement of Cash Flows for PT Terbuka Jaya using the direct method in calculating cash flow from operation. Assume that the short-term investments are availablefor-sale securities.

5 JAWABAN Problem 1 PT Rahman Penerbitan Obligasi 1 Agustus 2006 Cash Rp Bonds Payable Rp PT Adiwira Debt Investment Rp Cash Rp *Rp = Rp x0,96 Date Cash Paid/Receipt ( x9%x6/12) Tabel Amortisasi Interest expense/revenue (CAx10%x6/12) Discount Amortizaion (interest-cash paid) Carrying Amount 1 Agst Feb Agst Feb Jurnal Penyesuaian 31 Des 2006 Interest Expense Rp Interest Payable Rp Interest Expense Rp Bonds Payable Rp Interest Receivable Rp Interest Revenue Rp Debt Investment Rp Interest Revenue Rp *Rp = Rp x5/6 *Rp = Rp x5/6 Jurnal Pembalik 1 Jan 2007 Interest Payable Rp Interest Expense Rp Interest Revenue Rp Interest Receivable Rp Pembayaran Bunga 1 Februari 2007 Interest Expense Rp Cash Rp Cash Rp Interest Revenue Rp Retirement of Bonds Interest Expense Rp Cash Rp Interest Expense Rp ,5 Bonds Payable Rp ,5 Cash Rp Interest Expense Rp Debt Investment Rp ,5 Interest Revenue Rp ,5

6 *Rp = Rp x(3/6)x(200/2000) *Rp ,5 = Rp x(200/2000) Amortisasi 1 Jan November 2007 = (1/6xRp ) + Rp (3/6XRp ) = Rp PT Rahman Bonds Payable Rp ,5 Loss on RedemptionRp ,5 Cash Rp PT Adiwira Cash Rp Gain on Redemption Rp ,5 Debt Investment Rp ,5

7 *Rp ,5 = (Rp Rp Rp ) x (200/2000) *Rp = Rp x 0,97 Problem 2 1. Financial Assets FVTPL Held for Trading 2. Financial Assets AFS 3. Financial Assets FVTPL 4. Financial Assets FVTPL 5. Financial Assets Loan and Receivable 6. Financial Liabilities Amortized Cost 7. Financial Assets AFS Problem 3 a. Jumlah rata-rata tertimbang saham beredar di tahun 2005 Date Share Outstanding Fraction WAOS 1 Jan 1 Okt / Okt 31 Des / b. Jurnal eksekusi (exercise) waran, 2 Oktober 2005 Cash Rp (Rp x ) Share Premium Share Warrant Rp (Rp 500 x ) Share Capital Ordinary Rp (Rp x ) Share Premium Ordinary Rp c. Basic EPS tahun ( %.. ) Basic EPS = = 451,45. d. Diluted EPS tahun 2005 Convertible Bonds Effect Liability Component : Liability Component x Market Rate x (1 Tax) Effect = ( %... ) (. ) = 466,7

8 Convertible P/S Effect = %... = 400 Shares Issued : T/S purchased =. Shares outstanding = Warrant Effect =. Diluted EPS = (.... )..... = 441,81 (Diluted Problem 4 PT Terbuka Jaya Statement of Cash Flows For The Year Ended December 31, 2007 Cash Flow from Operating Activitiesies a. Cash receipt from customer Revenue from sales Increase in A/R b. Cash payment to supplier Beginning Inventory Purchase Goods AFS COGS Ending Inventory c. Cash payment for operating expense Selling expense Administration n expense Prepaid rent Prepaid insurance Office supplies Wages payable

9 d. Cash payment for interest expense Interest expense Amortization of premium B/P e. Cash receipt from dividend f. Cash payment for income taxes expense Income taxes expense Increase in income taxes payable Provided by Operating Activities Cash Flow from Investing Activities Add: Sales of Short term investment Sale of land Deduct: Purchase of Equipment Net cash used by investing activities Cash Flow from Financing Activities Add: Issuing ordinary shares Deduct: Payment of Long Term N/P Payment of dividend Net cash used by financing activities Total Cash Flow Net increase of cash Cash balance, beginning Cash balance, ending Operating + Investing + Financing = Cash ending Cash beginning =

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