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Universitas Airlangga
Fakultas Ekonomi dan Bisnis
UJIAN TENGAH SEMESTER GENAP 2020/2021
Mata kuliah : Akuntansi Keuangan Lanjutan II
Hari/Tanggal : Senin, 12 April 2021
Prodi/Semester : S1 Akuntansi / VI
Waktu : 120 menit
Dosen : Tim Dosen

PERHATIAN !!!!
SEGALA BENTUK KECURANGAN DALAM UJIAN AKAN MENDAPAT SANKSI
SESUAI KETENTUAN YANG BERLAKU

Petunjuk : Kerjakan SOAL TEORI dan SOAL PRAKTIKA pada kolom

jawaban yang tersedia !!

SOAL TEORI:

1. Mengapa dalam problem segment reporting diperlukan test tambahan?

Jawab :

2. Jelaskan perbedaan antara Hubungan Pusat-Cabang dengan Induk-Anak?

Jawab :

3. Bandingkan antara parent company dan entity theories dari Laporan Keuangan
Konsolidasi.
Jawab :

4. Jelaskan apa yang dimaksud dengan Net Settlement !!

Jawab :

5. Jelaskan perbedaan utama antara bentuk perusahaan biasa (perusahaan perseorangan,

partnership dan PT-Perseroan Terbatas) dengan bentuk perusahaan Joint Ventures !!
Jawab :
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SOAL PRAKTIKA-1:

Financial information for Dash Group segment operations are as follows:

Segments Sales to Intersegment Operating Segment’s Operating Segment's
External Party Sales Identifiable Assets Operating Profit
A $ - $ 140,000,000 $ 210,000,000 $ 65,000,000
B - 14,000,000 15,000,000 1,000,000
C 15,000,000 34,000,000 20,000,000 24,000,000
D - 80,000,000 70,000,000 55,000,000
E 40,000,000 60,000,000 140,000,000 (46,000,000)
F - 20,000,000 80,000,000 9,000,000
G - 11,000,000 18,000,000 (21,000,000)
H - 54,000,000 60,000,000 21,000,000
Total $ 55,000,000 $413,000,000 $ 613,000,000 $ 108,000,000

Questions:
Hitung Reportable Segment untuk
A. Revenue Test

B. Operating Test

C. Identifiable Assets
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SOAL PRAKTIKA-2:

The after-closing balances of PT Lily’s home office and its branch at January 1, 2021 were as
follows:
Home Office Branch
(dalam Rp) (dalam Rp)
Cash 14,000,000 4,000,000
Account receivable-net 20,000,000 7,000,000
Inventory 30,000,000 11,000,000
Plant assets-net 90,000,000 40,000,000
Branch 56,000,000 -
Total assets 210,000,000 62,000,000
Account payable 9,000,000 5,000,000
Other liabilities 6,000,000 1,000,000
Unrealized profit-branch
inventory 1,000,000 -
Home office - 56,000,000
Capital stock 160,000,000 -
Retained earnings 34,000,000 -
Total equities 210,000,000 62,000,000

A summary of the operations of the home office and branch for 2020 follows:

1) Home office sales: Rp. 200.000.000, including Rp 66.000.000 to the branch. A standard
10% markup on cost applies to all sales to the branch. Branch sales to its customers totaled
Rp. 100.000.000.
2) Purchases from outside entities: home office, Rp. 100.000.000; branch, Rp 14.000.000.
3) Collections from sales: home office Rp 196.000.000 (including Rp 60.000.000 from
branch); branch collections, Rp102.000.000.
4) Payments on account: home office, Rp 103.000.000; branch, Rp 8.000.000.
5) Operating expenses paid: home office, Rp 40.000.000; branch, Rp 12.000.000.
6) Depreciation on plant assets: home office, Rp 8.000.000; branch, Rp 2.000.000.
7) Home office operating expenses allocated to the branch Rp 4.000.000.
8) At December 31, 2020, the home office inventory is Rp 22.000.000 and the branch
inventory is Rp 12.000.000, of which Rp 2.100.000 was acquired from outside suppliers.

Required :

a) Prepare journal entries to reflect the foregoing information in the accounts of the home
office and the branch
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b) Prepare trial balances for the home office and branch

c) Prepare closing entries for the branch and adjusting and closing entries for the home
office.
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SOAL PRAKTIKA-3:

Sinanju has 14,000 barrels of oil that were purchased a month ago at $50.00 per barrel. On
November 1, 2020 Sinanju hedges the value of the inventory by entering into a forward contract
to sell 14,000 barrels of oil on January 31, 2021 for $60.00 per barrel. The forward contract is
to be settled net. Assume this is a fair value hedge.

Questions:

a. Assume a 6% discount rate is reasonable, and using a mixed‐attribute model, prepare the
journal entries to account for this hedge at the following dates:
When the market price is...
November 1, 2020 $60.00 per barrel
December 31, 2020 $65.00 per barrel
January 31, 2021 $62.00 per barrel
Tanggal Jurnal Dr Cr

01-Nov-20

31-Dec-20

31-Jan-21

b. Please explain what is “mixed-attribute model” and calculate the book value of inventory
on December 31, 2020.
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SOAL PRAKTIKA-4:

The Chocho Corporation, a U.S. corporation, formed an Indonesia subsidiary named PT. Sae
Sedoyo, on January 1, 2020 by investing Rp. 7.700.000.000 in exchange for all of the
subsidiaryʹs no‐par common stock.

PT. Sae Sedoyo, purchased real property on April 1, 2020 at a cost of Rp. 7.100.000.000 with
Rp. 1.420.000.000 allocated to land and Rp. 5.680.000.000 allocated to the building. The
building is depreciated over a 40‐year estimated useful life on a straight‐line basis with no
salvage value.

The U.S. dollar is Sae Sedoyoʹs functional currency, but it keeps its records in Rupiah.
Exchange rates for the Rupiah on various dates are:

Jan 01, 2020 : $1 = 14,000

Apr 01, 2020 : $1 = 14,200
Dec 01, 2020 : $1 = 13,800
2020 Average
: $1 = 14,000
Rate

Sae Sedoyoʹs adjusted trial balance is presented below for the year ended December 31, 2020.

Debits in IDR
Cash 2.760.000.000
Accounts receivable 993.600.000
Notes receivable 1.366.200.000
Building 5.680.000.000
Land 1.420.000.000
Depreciation expense 106.500.000
Other expenses 1.610.000.000
Salary expense 2.912.000.000
Total debits 16.848.300.000
Credits
Accumulated depreciation 106.500.000
Accounts payable 1.425.800.000
Common stock 7.700.000.000
Sales revenue 7.616.000.000
Retained earnings 0
Total credits 16.848.300.000

Required :

Prepare Sae Sedoyoʹs:

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1. Remeasurement working papers;

2. Remeasured income statement;