Fakultas
Program Studi
Ekonomi dan Bisnis
Akuntansi
Tatap Muka
14
Kode MK
Disusun Oleh
MK
RESKINO
TUGAS PERKULIAHAN
Judul Tugas
Abstract
Akuntansi
Keuangan
Lanjutan
I
Studi Kasus
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
2. Kecepatan Penyerahan Tugas
TUGAS 14
SOAL TEORI
1. Jelaskan bagaimana penyusunan laporan menurut BAPEPAM?
2. Jelaskan jenis-jenis Imbalan kerja
3. Apa perbedaan antara PSAK 28 dan 36 dan kaitannya dengan PSAK 36?
SOAL KASUS
1. The City of Sioux Falls entered into a number of transactions for the current fiscal year. Identify
the fund or funds affected by each transaction and determine how each transaction equation of
the particular fund
a. Sioux Falls paid salaries to general goverment employees, $95,000
b. Sioux Falls purchased an automobile by issuing a $25,000, 8% note to the vendor. The
purchase occurred at mid-year, and the note is a one-year note
c. The city sold general fixed assets with an original cost of $300,000 for$30,000 at the end
of their useful life. The use of the resources received is not restricted
d. In the second fiscal year, the city repaid the principal and interest on the note issued in
transaction 2 at the due date of the note
e. “Profit” of $500,000 from the airport enterprise fund were transferred to the general fund
of the city to subsidize general fund operations
f. Interest income collected on Sioux Falls’s general fund investment totaled $70,000 for the
year
2. Prepare jounal entries for transaction bellow:
a. A nongovermental VHWO receives $20,000 of unconditional promises to give with no
donor-imposed restrictions of this amount $14,000 is due during the current period and
$6,000 is due in the next period. The organization estimates that 3% of the pledges will
be uncollectible
b. A nongovermental VHWO receives a $200 cas gift that is restricted for use in a project to
provide immediate assistance to qualified people with temporary hardships. Money is
given to a qualified individual during the same period.
c. The uptown restaurant donated restaurant equipment to the Food Kitchen, a
nongovermental VHWO. The equipment had a fair value of $6,000 and a remaining
useful life of four years, with no scrap value. No restrictions were imposed on the use of
the equpiment, either by the Uptown restaurant or the Food Kitchen
d. A donor contributed $8,000 to a homeless shelter that was restricted to the purchase of a
new truck. The money was invested in a CD that pays 5% interest. Accured interest on
the invesment totaled $215 at year-end. The income from the investment was also
restricted for the purchase of a truck
e. Orleans Community College assessed its strudents $750,000 tuition for the 2011 fal term.
The college estimates bad debts will be 1% of the gross assessed tuition. Orleans’s
scholarship program provides for tuition waivers totalling $65,000. Because of class
cancellations, $15,000 is refunded to the students
f. Your state university received donations of $3 million in 2011 that were restricted to
certain research projects on the feasibility of growing tobacco for pharmaceutical uses.
The university incurred $1.2 million of expense on this research in 2011