Fakultas
Program Studi
Ekonomi dan Bisnis
Akuntansi
Tatap Muka
07
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 7
1. Arnold, Beverly, and Carolyn are partners who share profits and losse 40:40:20, respectively, after
Beverly, who managers the partnership, receives a bonus of 10 % of income, net of the bonus.
Partnership income for the year is $198,000
2. The partnership of Folly and Frill is in the process of liquidation. On January 1, 2011, the ledger show
account balances as follows:
Cash
Account receivable
Lumber Inventory
$10,000
25,000
40,000
Account Payable
Folly capital
Frill capital
$15,000
40,000
20,000
On January 10, 2011, the Lumber inventory is sold for $25,000, and during January, accounts
receivable of $21,000 are collected. No further collections on the receivable are expected. Profit are
shared 60 percent to Fully and 40 percent to Frill
3. Hanna Corporation filed a petition under Chapter 7 of the bankruptcy act onJune 30, 2011. Data
relevant to its finacial position as of this date are:
Book
Estimates Net
Value
Realizable Values
Cash
Account receivale – net
Inventories
Equipment – net
Total assets
$ 2,200
15,000
20,000
55,000
$ 92,200
$ 2,200
13,500
22,500
28,000
$ 66,200
Account payable
Rent payable
Wages payable
Note payable plus accrued interest
Capital stock
Retained earnings (deficit)
Total liabilities and equity
$ 26,400
7,600
12,000
31,000
55,000
(39,800)
$ 92,000
REQUIRED
1. Prepare a statement of affairs assuming that the note payable and interest are secured by a
mortgage on the equipment and that wages are less than $4,000 per emplyoee.
2. Estimate the amount that will be paid to each class of claims if priority liquidation expense,
including trustee fees, are $4,000 and estimated net realizable values are actually realized.
4. ATC, a U.S. corporation, purchased merchandise from Paris Company on December 1, 2011, for
10,000 euros, when the spot rate for euros was $0.6600. ATC closed its books at December 31, 2011,
when the spot rate for euros was $0.6550, and it setted the account on January 30, 2012, when the spot
rate was $0.6650.
On December 15, 2011, ATC sold merchandise to Rome Company for 20,000 euros, whwn the spot
rate for euros was $0,6624. ATC closed its books on December 31, when the spot rate was $0,6550,
collected the account on January 15, 2012, when the spot rate was $0.6700, and held the euros until
January 20, when it converted the euros into U.S. dollars at the $0,6725 spot rate in effect on the date.
REQUIRED
Prepare the journal entries for purchases dan sale denomination in foreign currency
5. On November 2, 2011, Baz, a U.S. retailer, ordered merchandesi from Mat of Japan. The merchandise
is to be delivered to Baz on January 30, 2012, at a price of 1,000,000 yen. Also on November 2, import
Baz hedged the foreign currency commitmen with Mat by contracting with its exchange broker to buy
1000,000 yen for delivery on January 30, 2012 exchange rates for yen are:
Spot rate
30 – day forward rate
90 – day forward rate
11/2/11
$0.0075
0.0076
0.0078
12/31/11
$0.0076
0.0078
0.0079
REQUIRED
1. Prepare the entry (or entries) on Baz’s books on November 2, 2011
2. Prepare the adjusting entry on December 31, 2011
1/30/12
$0.0078
0.0079
0.0080