Soal Ujian Tengah Semester - 2BD3 - 2020

SOAL UJIAN TENGAH SEMESTER: AKUNTANSI TRANSAKSI KHUSUS
KELAS 2BD3
TAKE HOME EXAM/24 JAM
Petunuk Pengerjaan:
1. Soal akan dikirimkan jam 00.00 Wita pada tanggal 21 April 2020 dan akan
dikumpulkan paling lambat jam 23.59 Wita pada tanggal 21 April 2020,
2. Jawaban ditulis tangan,
3. Pada saat dikumpulkan, jawaban difoto kemudian dibuat dalam bentuk file
pdf dan diposting group kelas 2BD3
4. Beri nama file untuk jawaban anda adalah: UTS_NIM
SOAL TEORI:
(Dikerjakan oleh mahasiswa yang bernomor urut ganjil dan genap pada daftar
absensi)
1. Jelaskan bagaimana pengaruh nilai residu yang dijamin terhadap pengakuan

nilai sewa bagi lessee dan lessor!
2. Explain the distinction between a direct-financing lease and a sales-type lease for
a lessor.
3. Jelaskan perbedaan antara awal kontrak sewa dan awal masa sewa! Pada tanggal
yng mana klasifikasi sewa ditentukan?
4. What are the two basic methods of accounting for longterm construction
contracts? Indicate the circumstances that determine when one or the other of
these methods should be used.
5. For what reasons should the percentage-of-completion method be used over the
cost-recovery method whenever possible?
6. What methods are used in practice to determine the extent of progress toward
completion? Identify some “input measures” and some “output measures” that
might be used to determine the extent of progress.
KASUS AKUNTANSI LEASING:
(Dikerjakan oleh mahasiswa yang bernomor urut ganjil pada daftar absensi)
Mizuno Corp. (JPN) leases telecommunication equipment. Assume the following data
for equipment leased from Photon Company. The lease term is 5 years and requires
equal rental payments of ¥3,100,000 at the beginning of each year. The equipment has a
fair value at the inception of the lease of ¥13,800,000, an estimated useful life of 8 years,
and no residual value. Mizuno pays all executory costs directly to third parties. Photon
set the annual rentalto earn a rate of return of 10%, and this fact is known to Mizuno.
The lease does not transfer title or contain a bargain-purchase option. How should
Mizuno classify this lease? Complete and solve the case above and then report it into
financial statements!
(Dikerjakan oleh mahasiswa yang bernomor urut genap pada daftar absensi)
Assume that Lenovo (CHN) leased equipment that was carried at a cost of ¥150,000,000
to Sharon Swander Company. The term of the lease is 6 years beginning January 1,
2015, with equal rental payments of ¥30,044,000 at the beginning of each year. All
executory costs are paid by Swander directly to third parties.
The fair value of the equipment at the inception of the lease is ¥150,000,000. The
equipment has a useful life of 6 years with no residual value. The lease has an implicit
interest rate of 8%, no bargain-purchase option, and no transfer of title. Prepare
Lenovo’s January 1, 2015, journal entries and also financial statements at the inception
of the lease.
KASUS AKUNTANSI JASA KONSTRUKSI:
(Dikerjakan oleh mahasiswa yang bernomor urut ganjil dan genap pada daftar
absensi)
On July 1, 2015, Torvill Construction Company Inc. contracted to build an office

building for Gumbel Corp. for a total contract price of $1,900,000. On July 1, Torvill
estimated that it would take between 2 and 3 years to complete the building. On
December 31, 2017, the building was deemed substantially completed. Following are
accumulated contract costs incurred, estimated costs to complete the contract, and
accumulated billings to Gumbel for 2015, 2016, and 2017.
At 12/31/15 At 12/31/16 At 12/31/17

Contract costs incurred to date $ 300,000 $1,200,000 $2,100,000
Estimated costs to complete the 1,200,000 800,000 –0–
contract
Billings to Gumbel 300,000 1,100,000 1,850,000
Instructions
(a) Using the percentage-of-completion method, prepare schedules to compute the

profit or loss to be recognized as a result of this contract for the years ended December
31, 2015, 2016, and 2017. (Ignore income taxes.)
(b) Using the cost-recovery method, prepare schedules to compute the profit or loss to
be recognized as a result of this contract for the years ended December 31, 2015, 2016,
and 2017. (Ignore income taxes.)
Dosen Pengampuh Mata Kuliah: Ketua Jurusan Akuntansi
Andi Abdul Azis Ishak.,S.E.M.Com.,Akt Drs Samsul Bahri.,M.Si

NIP 19710906 199802 1 001 NIP 19661231 199303 1 009

Soal Ujian Tengah Semester - 2BD3 - 2020

Uploaded by

Copyright:

Available Formats

Soal Ujian Tengah Semester - 2BD3 - 2020

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Soal Ujian Tengah Semester - 2BD3 - 2020

Uploaded by

Copyright:

Available Formats

SOAL UJIAN TENGAH SEMESTER: AKUNTANSI TRANSAKSI KHUSUS

TAKE HOME EXAM/24 JAM

1. Jelaskan bagaimana pengaruh nilai residu yang dijamin terhadap pengakuan

On July 1, 2015, Torvill Construction Company Inc. contracted to build an office

At 12/31/15 At 12/31/16 At 12/31/17

(a) Using the percentage-of-completion method, prepare schedules to compute the

Dosen Pengampuh Mata Kuliah: Ketua Jurusan Akuntansi

Andi Abdul Azis Ishak.,S.E.M.Com.,Akt Drs Samsul Bahri.,M.Si

You might also like

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.