Fakultas
Program Studi
Ekonomi dan Bisnis
Akuntansi
Tatap Muka
07
Kode MK
Disusun Oleh
MK
HARI SETIYAWATI | RESKINO | YESSI FITRI
TUGAS PERKULIAHAN
Akuntansi
Keuangan
Menengah I
Judul Tugas
Studi Kasus
Abstract
Deskripsi
Mahasiswa menyelesaikan kasus secara individu dan meresume materi secara
individu untuk kemudian di diskusikan dalam kelas
Ketentuan
Tugas bersifat openbook
Diperbolehkan bertanya tetapi tidak diperbolehkan minta dibuatkan
Luaran/Output
Mahasiwa paham dan mampu memahami modul yang sesuai dan
berpartisipasi dalam diskusi
Jadwal
Tugas dikumpulkan paling lambat satu minggu setelah tugas diberikan
Penilaian
Bobot
Bobot nilai yang digunakan adalah 100- 60 dengan nilai tertinggi adalah 100
dan terendah adalah 60
Kriteria
1. Kesesuaian dan ketepatan format
2013
1
Akuntansi Keuangan Menegah I
Pusat Bahan Ajar dan eLearning
YESSI FITRI, SE,Ak, MSi
http://www.mercubuana.ac.id
2. Kecepatan Penyerahan Tugas
Daftar Pustaka
1. Modul Perkuliahan Akuntansi Keuangan Menengah I
2. Kieso, Weygant & Warfield. 2011. Intermediate Accounting (IFRS Edition).
John Wiley
3. Ikatan Akuntan Indonesia Standar Akuntansi Keuangan. PSAK 1 (Revisi
2009).
4. Ikatan Akuntan Indonesia. Standar Akuntansi Keuangan. PSAK 25 (Revisi
2009).
1. Identify which basic assumption of accounting is best described in each item below
Periodicity
Monetary Unit
Going Concern
Economic
Entity
a. The economic activities of FedEx Corporation (USA) are divided into 12-month
periods for the purpose of issuing annual reports
b. Total S.A. (FRA) does not adjust amounts in its financial statements for the
effects of inflation
c. Barclays (GBR) reports current and non-current classifications in its statement of
financial position.
d. The economic activities of Tokai Rubber Industries (JPN) and its subsidiaries are
merged for accounting and reporting purposes.
2. Prepare the journal entry to record transaction below
a. Pioneer purchased advertising supplies costing $25.000 on 5 Oktober
b. An inventory count at the close of business on October 31 reveals that $10,000 of
the advertising supplies are still on hand
c. On Oct. 4th, Pioneer paid $6,000 for a one-year fire insurance policy, beginning
October 1
d. An analysis of the policy reveals that $500 ($6,000 / 12) of insurance expires
each month
e. Pioneer Advertising estimates depreciation on its office equipment to be $400 per
month. Accordingly, Pioneer recognizes depreciation for October
f. Pioneer Advertising received $12,000 on October 2 from KC for advertising
services expected to be completed by December 31.
g. Analysis reveals that Pioneer earned $4,000 of the advertising services in
October
h. In October Pioneer earned $2,000 for advertising services that it did not bill to
clients before October 31
i. Pioneer signed a three-month, 12%, note payable in the amount of $50,000 on
October 1
j. Employees receive total salaries of $10,000 for a five-day work week, or $2,000
per day. Prepare the adjusting entry on Oct. 31 to record accrual for salaries
k. On November 23, Pioneer will again pay total salaries of $40,000
l. Assume Pioneer reasonably estimates a bad debt expense for the month of
$1,600
2013
2
Akuntansi Keuangan Menegah I
Pusat Bahan Ajar dan eLearning
YESSI FITRI, SE,Ak, MSi
http://www.mercubuana.ac.id
Prepare the journal entry to record the purchase of the supplies In 2010,
3. Hollis Corporation reported net income of $1,000,000. It declared and paid preference
share dividends of $250,000. During 2010, Hollis had a weighted average of 190,000
ordinary shares outstanding. Compute Hollis’s 2010 earnings per share.
4. Keyser Beverage Company reported the following items in the most recent year
Activity
a. Net income
$ 40,000
b. Dividends paid
5,000
c. Increase in accounts receivable
10,000
d. Increase in accounts payable
7,000
e. Purchase of equipment
8,000
f. Depreciation expense
4,000
g. Issue of notes payable
20,000
Instruction: prepare statement of cash flow
2013
3
Akuntansi Keuangan Menegah I
Pusat Bahan Ajar dan eLearning
YESSI FITRI, SE,Ak, MSi
http://www.mercubuana.ac.id