Jawaban soal no.

1 Jurnal koreksi

a) sebelum penutupan buku

No. account debit credit

1 accumulated depreciation 1,600,000
depreciation expense 1,600,000

2 insurance expense 1,800,000

prepaid insurance 1,800,000

3 interest payable 27,000

interest expense 27,000

4 interest revenue 50,000

interest receivable 50,000

5 account payable 800,000

cash 800,000

a) setelah penutupan buku

No. account debit credit

1 accumulated depreciation 1,600,000
retained earning 1,600,000

2 retained earning 1,800,000

prepaid insurance 1,800,000

3 interest payable 27,000

retained earning 27,000

4 retained earning 50,000

interest receivable 50,000

5 account payable 800,000

cash 800,000

jawaban soal no. 2 kontrak konstruksi

2015 2016 2017
a) biaya dikeluarkan 2,500,000 6,000,000 7,000,000
biaya untuk menyelesaikan 4,550,000 1,100,000 0
total biaya 7,050,000 7,100,000 7,000,000

% penyelesaian 35% 85% 100%

2015 2016
 b) construction in process 2,500,000 3,500,000
cash 2,500,000

account receivable 2,000,000 3,500,000

billings on construction contract 2,000,000

cash 1,500,000 4,800,000

account receivable 1,500,000

construction expense 2,500,000 3,500,000

construction in process 691,489 914,144
revenue from construction contract 3,191,489

billings on construction contract

construction in process

c) Metode pemulihan biaya

construction expense 2,500,000 3,500,000

construction in process - -
revenue from construction contract 2,500,000

jawaban soal no. 3 imbalan kerja

beban kas oci

a saldo awal (12,000,000)
biaya jasa kini 15,000,000
biaya bunga 37,350,000
pendapatan bunga (42,900,000)
iuran (18,000,000)
imbalan
pengukuran kembali aktuarial nkkip 37,650,000
(kerugian)
pengukuran kembali aktuarial nwap 17,900,000
(kerugian)
jumlah thn berjalan 9,450,000 (18,000,000) 55,550,000
saldo akhir 43,550,000

b jurnal

beban 9,450,000
oci 55,550,000
liabilitas 47,000,000
kas 18,000,000

jawaban soal no. 4 sewa

 tahun bunga obligasi beban bunga amortisasi nilai tercatat
136,775
2012 37,659 37,659 99,116
2013 37,659 9,912 27,747 71,369
2015 37,659 7,137 30,522 40,847
2016 37,659 4,085 33,574 7,273
2016 8,000 727 7,273 0

PV sewa 37,659 3.4869 131,311

PV opsi 8,000 0.6830 5,464
136,775

jenis sewa adalah sewa pembiayaan karena ada opsi pembelian dan PV sewa = FV (lessee)
jenis sewa adalah sewa pembiayaan langsung karena cost = FV (lessor)

lessee accounting

1/1/2012 leased equipment 136,775

cash 37,659
lease liability 99,116

12/31/2012 depr. Exp 13,678

acc. Depr - leased equipment 13,678

interest expense 9,912

interest payable 9,912

1/1/2013 interest payable 9,912

lease liability 27,747
cash 37,659

31/12/2016 equipment 136,775

acc. Depr - leased equipment 54,710
interest payable 727
lease liability 7,273
leased equipment 136,775
cash 8,000
acc. Depr - equipment 54,710

lessor accounting

1/1/2012 cash 37,659

lease receivable 99,116
equipment 136,775

12/31/2012 interest receivable 9,912

 interest revenue 9,912

1/1/2013 cash 37,659

lease receivable 27,747
interest receivable 9,912

31/12/2016 cash 8,000

lease receivable 7,273
interest receivable 727
 skor

3,200,000 2
1,600,000

2,700,000 2
900,000

552,000 2
525,000

250,000 2
200,000

2016 2017
 1,000,000 6
3,500,000 800,000

3,500,000 6
3,500,000 3,500,000

2,700,000 6
4,800,000 2,700,000

1,000,000 9
394,366
4,414,144 1,394,366

9,000,000 2
9,000,000

1,000,000 7
2,000,000
3,500,000 3,000,000

liabilitas nkkip nwap

(25,000,000) (415,000,000) 390,000,000 4
(15,000,000) 2
(37,350,000) 2
42,900,000 2
18,000,000 2
15,000,000 (15,000,000) 2
(37,650,000)
2
(17,900,000)
2
(47,000,000) 4
(72,000,000) 490,000,000 418,000,000 4

4
20

3
2

2
 3

total skor 145

penilaian = (skor benar/145)*100

Jawaban soal no. 1 Jurnal koreksi

No. account debit credit

1 accumulated depreciation 1,600,000
depreciation expense 1,600,000

2 insurance expense 1,800,000

prepaid insurance 1,800,000

3 interest payable 27,000

interest expense 27,000

4 interest revenue 50,000

interest receivable 50,000

5 account payable 800,000

cash 800,000

jawaban soal no. 2 kontrak konstruksi

2015 2016 2017
a biaya dikeluarkan 1,200,000 3,200,000 4,000,000
biaya untuk menyelesaikan 1,850,000 1,150,000 0
total biaya 3,050,000 4,350,000 4,000,000

% penyelesaian 39% 74% 100%

2015 2016
b construction in process 1,200,000 2,000,000
cash 1,200,000

account receivable 1,000,000 1,900,000

billings on construction contract 1,000,000

cash 800,000 2,000,000

account receivable 800,000

construction expense 1,200,000 2,000,000

construction in process 491,803
revenue from construction contract 1,691,803

billings on construction contract

construction in process

jawaban soal no. 3 imbalan kerja

beban kas oci

a saldo awal (10,000,000)
 biaya jasa kini 12,000,000
biaya bunga 40,000,000
pendapatan bunga (35,000,000)
iuran (15,000,000)
imbalan
pengukuran kembali aktuarial nkkip 46,000,000
(kerugian)
pengukuran kembali aktuarial nwap (23,000,000)
(keuntungan)
jumlah thn berjalan 17,000,000 (15,000,000) 23,000,000
saldo akhir 13,000,000

b jurnal

beban 17,000,000
oci 23,000,000
liabilitas 25,000,000
kas 15,000,000

jawaban soal no. 4 sewa

tahun bunga obligasi beban bunga amortisasi nilai tercatat

162,000.00
2012 37,658.92 37,658.92 124,341.08
2013 37,658.92 12,434.11 25,224.81 99,116.27
2015 37,658.92 9,911.63 27,747.29 71,368.97
2016 37,658.92 7,136.90 30,522.02 40,846.95
2017 37,658.92 4,084.70 33,574.22 7,272.73
2017 8,000.00 727.27 7,272.73 0.00

PV sewa 37,658.92 4.1699 157,032.63

PV opsi 8,000.00 0.6209 4,967.37
162,000.00

jenis sewa adalah sewa pembiayaan karena ada opsi pembelian dan PV sewa = FV (lessee)
jenis sewa adalah sewa pembiayaan langsung karena cost = FV (lessor)
lessee accounting

1/1/2012 leased equipment 162,000

cash 37,658.92
lease liability 124,341.08

12/31/2012 depr. Exp 16,200.00

acc. Depr - leased equipment 16,200.00

interest expense 12,434.11

interest payable 12,434.11
 1/1/2013 interest payable 12,434.11
lease liability 25,224.81
cash 37,658.92

31/12/2017 equipment 162,000

acc. Depr - leased equipment 81,000
interest payable 727
lease liability 7,273
leased equipment 162,000
cash 8,000
acc. Depr - equipment 81,000

lessor accounting

1/1/2012 cash 37,659

lease receivable 124,341
equipment 162,000

12/31/2012 interest receivable 12,434

interest revenue 12,434

1/1/2013 cash 37,659

lease receivable 25,225
interest receivable 12,434

31/12/2017 cash 8,000

lease receivable 7,273
interest receivable 727
 skor

3,200,000 2
1,600,000

2,700,000 2
900,000

552,000 2
525,000

250,000 2
200,000

2016 2017
800,000 6
2,000,000 800,000

1,400,000 6
1,900,000 1,400,000

1,500,000 6
2,000,000 1,500,000

800,000 9
528,585 336,782
1,471,415 1,136,782

4,300,000 2
4,300,000

liabilitas nkkip nwap

(50,000,000) (400,000,000) 350,000,000 4
 (12,000,000) 2
(40,000,000) 2
35,000,000 2
15,000,000 2
13,000,000 (13,000,000) 2
(46,000,000)
2
23,000,000
2
(25,000,000) 4
(75,000,000) 485,000,000 410,000,000 4