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Universitas Indonesia Fakultas Ekonomi UJIAN AKHIR SEMESTER GENAP 2012/2013 Mata kuliah : Pengantar Akuntansi 2 Dosen : Paralel Waktu : 150 menit Sifat : Tutup Buku Soal : Arus Kas (30 poin) Laporan Posisi Keuangan Hutama adalah sebagai berikut : (dalam Rp 000) Perusahaan Hutama Laporan Posisi Keuangan December 31 2012 2011 Kas 30,900 10,200 Piutang Usaha (bersih) 43,300 20,300 Persediaan 35,000 42,000 Investasi Jangka Panjang 0 15,000 Bangunan, Pabrik dan Peralatan 236,500 150,000 Akm Depresiasi (37,700) (25,000) 308,000 212,500 Utang Dagang 17,000 26,500 Biaya yang Masih harus dibayar 21,000 17,000 Utang Jangka Panjang 70,000 50,000 Saham Biasa (100.000 lembar saham 2012, 90.000 untuk 2011) 130,000 90,000 Laba Ditahan 70,000 29,000 308,000 212,500 Perusahaan Hutama Laporan Laba Rugi Penjualan 250,000 HPP 120,000 Laba Kotor 130,000 Biaya Operasional Biaya Depresiasi 12.700 Biaya Operasional di luar depresiasi 40,300 Laba Operasi 77.000 Pendapatan / Keuntungan di luar operasi 13,000 Beban di luar operasi 0 Laba Sebelum Pajak 90.000 Pajak 14.000 Laba Bersih 76,000 Tambahan Informasi: 1. Pembelian mesin senilai Rp26,500,000 dibayar tunai.
2. Pembelian mesin senilai Rp60,000,000 dibayar dengan menerbitkan utang jangka panjang 3. Pembayaran Rp40,000,000 untuk utang jangka panjang dilakukan dengan menerbitkan saham Diminta a. Susunlah laporan arus kas lengkap dengan menggunakan Indirect Method (20 poin) b. Susunlah laporan arus kas yang berasal dari kegiatan operasi dengan menggunakan direct method (10 poin) Soal : Penerbitan Obligasi (30 poin) Pada tanggal 1 Januari 2010, Lobster Co. menerbitkan obligasi berjangka waktu 10 tahun senilai Rp1,000,000,000 dan bunga 10%, bunga akan dibayarkan setiap pada tanggal 30 juni dan 31 Desember. Untuk obligasi dengan tingkat resiko yang sama memiliki tingkat bunga pasar 12%. Tabel present value dan present value anuitas menunjukkan informasi sebagai berikut: Present value of 1 Rupiah for 10 periods at 10%....386 Present value of 1 Rupiah for 10 periods at 12%....322 Present value of 1 Rupiah for 20 periods at 5%....377 Present value of 1 Rupiah for 20 periods at 6%....312 Present value of annuity for 10 periods at 10%... 6.145 Present value of annuity for 10 periods at 12%... 5.650 Present value of annuity for 20 periods at 5%... 12.462 Present value of annuity for 20 periods at 6%... 11.470 Diminta: 1. Hitunglah nilai obligasi saat 1 Januari 2010 (5 poin) 2. Buatlah ayat jurnal penerbitan obligasi pada tanggal 1 Januari 2010 (2 poin) 3. Susunlah tabel amortisasi dengan metode bunga efektif untuk 3 tahun pertama (10 poin) 4. Buatlah jurnal saat pembayaran bunga pertama (3 poin) 5. Jika pada akhir tahun ke 3 dilakukan pelunasan 50% nya dengan nilai Rp460.000.000, (di luar pembayaran bunga obligasi berjalan) hitung untung dan rugi dari transaksi ini dan buatlah jurnalnya. (10 poin)
Soal : Investasi Obligasi (15 poin) Pada 1 April 2010, PT Nusaka membeli obligasi PT Caraka senilai Rp200.000.000, dengan harga 103, ditambah biaya komisi Rp10.000.000. Tingkat bunga kupon obligasi 10%. Obligasi ini direncanakan akan dipegang hingga jatuh tempo yaitu selama 3 tahun. Pembayaran bunga dilakukan pada setiap tanggal penerbitan obligasi yaitu 1 April. Sedangkan pada tanggal 1 Agustus 2010, PT Nusaka kembali membeli obligasi dari PT Darama senilai Rp400.000.000 dengan harga 98 ditambah biaya komisi Rp15.000.000, serta bunga yang masih harus dibayar. Tingkat bunga kupon obligasi 12%. Obligasi ini diterbitkan 1 Juli 2010 dengan jangka waktu 5 tahun. Bunga dibayarkan setiap tanggal penerbitan obligasi. Obligasi ini direncanakan juga akan dipegang hingga jatuh tempo. Diminta: 1. Buatlah ayat jurnal untuk pembelian tanggal 1 April (5 poin) 2. Buatlah ayat jurnal untuk pembelian tanggal 1 Agustus (5 poin) 3. Jika perusahaan menggunakan metode amortisasi Garis Lurus, buatlah penyajian pada tanggal 31 Desember 2010. (hints: menggunakan nilai buku (5poin) Soal : Analisa Laporan Keuangan (15 poin) Dengan menggunakan laporan keuangan soal arus kas (soal 1), hitunglah rasio untuk tahun 2012 : 1. Rasio acid test (acid test ratio) 2. Rasio perputaran persediaan (inventory turnover ratio) 3. Earning Per Share 4. Rasio Utang terhadap Modal (liability to equity ratio) 5. Jumlah hari terhadap penjualan (Numbers of day s sales in receivables)
ANSWERS QUESTION 1 A. Indirect Method PT Hutama Statement of Cashflow For the year ended 31 st December 2012 (In Thousands Rupiah) Cashflow from Operating Activities Net Income 76.000 Adjustment to Reconcile Net Income Depreciation Expense 12.700 Gain on Sale Investment (13.000) Changes in Current Assets & Liabilities Increase in Account Receivable (23.000) Decrease in Inventory 7000 Decrease in Account Payable (9500) Increase in Other Payable 4000 ( 21.800) Net Cash Provided by Operating Activities 54.200 Cashflow from Investing Activities Cash paid for Machine (26.500) Cash received from Sale of Investment 28000 Net Cash Provided by Investing Activities 1500 Cashflow from Financing Activities Cash Paid for Dividend (35.000) Net Cash Used by Financing Activities (35.000) Netcash Increased 20.700 Cash balance at beginning period 10.200 Cash balance at the ending period 30.900
B. Direct Methods REVENUE Cash Receipt From Customer Sales - Increase in Account Receivable EXPENSE Cash paid for Merchandise Cash paid for Operating Expenses Cash paid for Taxes COGS + Increase in Inventory Increase in Account Payable Operating Expenses + Increase in Prepaid Expenses Increase in Accrued Liabilities* Income Tax Expenses Increases in Income tax payable PT Hutama Statement of Cashflow For the Year ended of 31 st December 2012 (In Thousand Rupiah) Cashflow from Operating Activities Cash Received from Customer 227.000 250.000 23.000 Cash Paid for Merchandise (122.500) 120.000 7000 + 9500 Cash Paid for Operating Expenses (36.300) 40.300-4000 Cash Paid for Income taxes (14.000) Net Cash Provided from Operating Activities 54200
QUESTION 2. Face Value = Rp1.000.000.000 Coupon Rate =10% paid twice a year, 30 th of June & 31 st of December (@5%) Market Rate = 12% (@6%) 10 Years = 20 period Present value of 1 Rupiah for 10 periods at 10%....386 Present value of 1 Rupiah for 10 periods at 12%....322 Present value of 1 Rupiah for 20 periods at 5%....377 Present value of 1 Rupiah for 20 periods at 6%....312 Present value of annuity for 10 periods at 10%... 6.145 Present value of annuity for 10 periods at 12%... 5.650 Present value of annuity for 20 periods at 5%... 12.462 Present value of annuity for 20 periods at 6%... 11.470 a. Present value = Present value from Face value + Present value annuity PV from Face value = Rp1.000.000.000 x Present value of 1 for 20 periods at 6% = Rp1.000.000.000 x 0,312 = Rp312.000.000 PV annuity = (Rp1.000.000.000 x 5%) x PV of annuity for 20 periods at 6% = Rp50.000.000 x 11,47 = Rp573.500.000 Bonds Value at 1 st January 2010 = Rp312.000.000 + Rp573.500.000 = Rp885.500.000 b. Bonds issuance of 1 st January 2010 Cash...Rp885.500.000 Bonds Payable... Rp885.500.000
This preceding entry is according to PSAK and IFRS, where the discount/ premium of obligation will be debited/credited directly to the bonds payable. While the following entry is according to GAAP. Cash...Rp885.500.000 Discount on Bonds...Rp114.500.000 Bonds Payable... Rp1.000.000.000 We recommend you to ask your facilitator / assistant which method you will use in Final exam. c. Amortization Table for the first three years (6 Periods) using the Effective Interest Methods. Date Coupon Interest Expenses Discount Amortization Unamortamized Discount Carrying Amount 1/1/10 Rp114.500.000,00 Rp885.500.000,00 30/6/10 Rp50.000.000,00 Rp53.130.000,00 Rp3.130.000,00 Rp111.370.000,00 Rp888.630.000,00 31/12/10 Rp50.000.000,00 Rp53.317.800,00 Rp3.317.800,00 Rp108.052.200,00 Rp891.947.800,00 30/6/11 Rp50.000.000,00 Rp53.516.868,00 Rp3.516.868,00 Rp104.535.332,00 Rp895.464.668,00 31/12/11 Rp50.000.000,00 Rp53.727.880,08 Rp3.727.880,08 Rp100.807.451,92 Rp899.192.548,08 30/6/11 Rp50.000.000,00 Rp53.951.552,88 Rp3.951.552,88 Rp96.855.899,04 Rp903.144.100,96 31/12/12 Rp50.000.000,00 Rp54.188.646,06 Rp4.188.646,06 Rp92.667.252,98 Rp907.332.747,02 d. Entries on the first Interest Payment (30 th June 2010) According to PSAK Bonds Interest Expenses... Rp53.130.000 Bonds Payable... Rp3.130.000 Cash... Rp50.000.000
According to GAAP Bonds Interest Expenses... Rp53.130.000 Discount Amortization... Rp3.130.000 Cash... Rp 50.000.000 e. Redemption on the Bonds Entries by the end of the third year at 50% (31 st Dec 2012) According to PSAK Bonds Payable... Rp453.666.373,51 Loss on redemption of Bonds...Rp6.333.626,49 Cash... Rp460.000.000 According to GAAP Bonds Payable...Rp500.000.000 Loss on Redemption of Bonds...Rp6.333.626,49 Discount on Bonds Payable... Rp46.333.626,49 Cash... Rp460.000.000
QUESTION 3 a. Purchase on Bonds at 1 st April 2010 Investment in PT Caraka Bonds...Rp216.000.000 Cash... Rp216.000.000 According to PSAK 50 & 55, the cost related in purchase of the investment is capitalized. Thus, in this case biaya komisi is capitalized. Investment in PT Caraka Bonds = 200.000.000 * 1.03 + 10.000.000 While according to GAAP, biaya komisi is not capitalized Investment in PT Caraka Bonds...Rp200.000.000 Brokerage Expense... Rp10.000.000 Premium on investment in PT Caraka Bonds... Rp6.000.000 Cash... Rp216.000.000 b. According to PSAK Purchase on Bonds at 1 st Agustus 2010 Investment in PT Darama Bonds...Rp407.000.000 Interest Revenue... Rp4.000.000 Cash... Rp411.000.000 Investment in PT Darama Bonds = 400.000.000 *0.98 + 15.000.000 Interest revenue = 400.000.000 * 1/12 * 12% According to GAAP Investment on bonds PT Darama...Rp400.000.000 Interest Revenue... Rp4.000.000 Brokerage expense... Rp15.000.000 Discount on Bonds PT Darama... Rp8.000.000 Cash... Rp411.000.000
c. According to PSAK Report on Statement of Financial Position at 31 st Desember 2010 (Straightline Methods) PT Caraka s bond is amortisized by = Rp4.000.000 (Rp16.000.000 *9/36) PT Darama s bond is amortizied by = Rp593.220,34((Rp15.000.000- Rp8.000.000)*5/59) Investment on Bonds PT Caraka (book value)... Rp212.000.000 Investment on Bonds PT Darama (book value)... Rp406.406.779,66 Total Investment of PT Nusaka... Rp618.406.779,66 According to GAAP Report on Statement of Financial Position at 31 st Desember 2010 (Straightline Methods) PT Caraka s bond is amortisized by = Rp1.500.000 (Rp6.000.000 *9/36) PT Darama s bond is amortisized by = Rp677.966,1 (Rp8.000.000*5/59) Investment on Bonds PT Caraka (book value)... Rp204.500.000 Investment on Bonds PT Darama (book value)... Rp392.677.966,1 Total Investment of PT Nusaka... Rp597.177.966,1
QUESTION 4 a. Acid Test Ratio Current Assets Current Liabilities 30.900 + 43.300 17.000 + 21.000 Acid Test Ratio = Cash + Current Receivables Current Liabilities = 74200 = 1, 95 38000 b. Inventory Turnover Dec 31, 2011 Dec 31, 2012 Inventories 42.000 35.000 Inventory Turnover = c. Earning per Share on Common Stock EPS = Cost of Goods Sold Average Inventory = 120.000 = 3, 12 1 2 (42.000 + 35.000) Net Income Shares of Common Stock Outstanding = 76.000.000 = Rp 760 100.000 d. Debt to Equity Ratio Ratio = Total Liabilities 17.000 + 21.000 + 70.000 Total Stockholders = = 0, 54 Equity 130.000 + 70.000 e. Number of days sale in Receivables Dec 31, 2011 Dec 31, 2012 Accounts Receivable 20.300 43.300 Number of days sale in Receivables = Average Receivables Average daily sales = (20300+43300)/2 250000/365 =46,428 days