Pra UAS

Pengantar Akuntansi 2 CB
Dosen Pengampu : Dra. Lilik Purwanti MSi., Ak.
Asisten Dosen : Stefi Yunia Suwarlan

Jawaban di ketik di Ms. Excel, kumpulkan di email : stefisuw@gmail.com.

Pengumpulan maksimal Hari Jumat 12 Juni 2015, pk 23.59. Kerjakan secara individu
dan segala bentuk kecurangan akan berakibat pada pengguguran nilai pra uas.
Soal 1
Jude Corporation has been authorized to issue 20.000 $100 par value, 10% non cumulative
preference shares and 1.000.000 no-par ordinary shares. The corporation assigned a $2.5 stated
value to the ordinary shares. At December 31, 2014, the ledger contained the following balances
pertaining to equity.
Share capital-preference
$120.000
Share premium-preference
12.000
Share capital-ordinary
1.000.000
Share premium-ordinary
1.600.000
Treasury shares-ordinary (1.000 shares)
9.000
Share Premium- treasury
1.000
Retained Earnings
82.000
The preference shares were issued for land having a fair value of $132.000. all ordinary shares issued
were for cash. In November, 1.500 ordinary shares were purchased for the treasury at a per share
cost of 49. In December, 500 treasury shares were sold for $11 per share. No dividends were
declared in 2014.
You have to :
a. Prepare the journal entries for the issuance of preference shares for land, issuance of
ordinary shares for cash, purchase of treasury shares (ordinary) for cash, sale of treasury
shares for cash.
b. Prepare the equity section at December 31, 2014
Soal 2
On January 1, 2014, Primo Corporation had the following equity accounts.
Share Capital-ordinary ($10 par value, 75.000 shares issued and outstanding)
$ 750.000
Share Premium Ordinary
$ 200.000
Retained Earnings
$540.000
During the year, the following transactions occurred.
Jan.15 Declared a $1 cash dividend per share to shareholders of record on January 31, payable
February 15
Feb.15 Paid the dividend declared in January
Apr.15 Declared a 10% share dividend to shareholders of record on April 30, distributable May 15.
On April 15, the market price of the shares was $14 per share
May 15 Issued the shares for the share dividend
July 15 Announced a 2 for 1 share split. The market price per share prior to the announcement was
$15. (the new par value is $5)
Dec. 1 Declared a $0.6 per share cash dividend to shareholders of record on December 15, payable
January 10, 2015

Dec. 31 Determined that net income for the year was $250.000
You have to journalize the transactions and the closing entries for net income and dividends
Soal 3
In January 2014, the management of Stefan Company concludes that it has sufficient cash to permit
some short-term investments in debt and share securities. During the year, the following
transactions occurred.
Feb. 1 Purchased 600 ordinary shares of Superior for $32.400
Mar. 1 Purchased 800 ordinary shares of Pawlik for $20.400
Apr. 1 Purchased 50 $1.000, 7% Venice bonds for $50.000. interest is payable semiannually on April
1 and October 1.
July 1 Received a cash dividend of $0.6 per share on the Superior ordinary shares
Aug.1 Sold 200 ordinary shares of Superior at $57 per share
Sept.1 Received a $1 per share cash dividend on the Pawlik ordinary shares
Oct.1 Received the semiannual interest on the Venice bonds
Oct.1 Sold the Venice bonds for $49.000
At December 31, the fair value of the Superior ordinary shares was $55 per share. The fair value of
the Pawlik ordinary shares was $24 per share.
You have to journalized the transactions and prepare the adjusting entry at December 31, 2014, to
report the investment securities at fair value. All securities are considered to be trading securities.
Soal Empat
Loen Entertainment merupakan perusahaan label music yang menangani distribusi penjualan lagu
dan telah menerbitkan saham biasa semenjak berdiri pada tahun 2001. Selama 2013 transaksi yang
berkaitan dengan penerbitan saham perusahaan dan investasi atas saham perusahaan lain adalah
sebagai berikut :
1-Jan-13 Menerbitkan 200.000 lembar saham biasa dengan nilai pari Rp 1.000/ lembar secara
tunai dengan harga Rp 1.500 per lembar
14-Feb-13 Melakukan investasi dengan membeli saham PT YG sebanyak 30.000 lembar dari
100.000 lembar nilai pari Rp 2.000 per lembar yang beredar dengan harga Rp 2.100
per lembar tunai
26-Mar-13 Menarik 10.000 lembar saham yang sudah beredar dengan harga Rp 1.300 per
lembar
1-Apr-13 PT YG mengumumkan pembagian dividen kas sebesar Rp 5.500.000
12-May-13 Menerima pembayaran dividen kas dari PT YG
5-Jun-13 Menjual kembali 5000 lembar saham treasuri dengan harga Rp 1.500 per lembar
30-Jun-13 PT YG mengumumkan laba bersihnya sebesar Rp 75.000.000
15-Jul-13 Menjual kembali 3000 lembar saham treasury dengan harga Rp 900 per lembar
10-Aug-13 Menerbitkan 100.000 lembar saham preferen, tanpa par value, dengan harga pasar
Rp 800 per lembar. Nilai yang ditetapkan (stated value) nya sebesar Rp 600 per
lembar
27-Sep-13 Mengumumkan pembagian dividend saham 10% kepada pemegang saham biasa
yang terdaftar hingga 31 Desember 2010 dan akan diserahkan 1 Januari 2014. Harga
pasar saham biasa Rp 1.200 per lembar
1-Oct-13 Melakukan stock split 4 for 1
31-Dec-13 Menutup ikhtisar laba rugi yang bersaldo Rp 10.000.000

Instruksi :
a. Buatlah jurnal untuk mencatat transaksi selama tahun 2013 yang dilakukan Loen Ent.
(Sertakan perhitungan)
b. Berapakah saldo laba pada 31 Desember 2013, jika diasumsikan laba 1 Januari 2013 sebesar
Rp 15.700.000

Selamat Mengerjakan
Semoga Sukses
Tuhan Memberkati

Jawaban di ketik di Ms. Excel, kumpulkan di email : stefisuw@gmail.com.

Pengumpulan maksimal Hari Jumat 12 Juni 2015, pk 23.59. Kerjakan secara individu
dan segala bentuk kecurangan akan berakibat pada pengguguran nilai pra uas.