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Soal Try Out Tutor Asistensi Mata Kuliah Pengantar Akuntansi Ii

1. The document contains 8 multiple choice questions regarding accounting for bonds payable, interest expense, stock transactions, and financial statement presentation. 2. It also includes 4 essay questions asking to prepare journal entries for various bond and stock transactions, including the issuance of bonds payable and common stock, payment of interest expense, amortization of bond premiums/discounts, and treasury stock activities. 3. The essay questions require calculation of interest expense, bond premium amortization, and preparation of journal entries to record complex transactions involving multiple accounts.

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66 views3 pages

Soal Try Out Tutor Asistensi Mata Kuliah Pengantar Akuntansi Ii

1. The document contains 8 multiple choice questions regarding accounting for bonds payable, interest expense, stock transactions, and financial statement presentation. 2. It also includes 4 essay questions asking to prepare journal entries for various bond and stock transactions, including the issuance of bonds payable and common stock, payment of interest expense, amortization of bond premiums/discounts, and treasury stock activities. 3. The essay questions require calculation of interest expense, bond premium amortization, and preparation of journal entries to record complex transactions involving multiple accounts.

Uploaded by

hermione
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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SOAL TRY OUT

TUTOR ASISTENSI MATA KULIAH PENGANTAR AKUNTANSI II

1. On January 1, a corporation issues for cash $100,000 of 6%, five-year bonds with interest of
$3,000 payable semiannually. The market rate of interest at the time the bonds are issued is
5%. What is the entry to record the issuance of the bonds?

a.

b.

c.

d.
2. Which of the following statements is true regarding amortizing bond discount?

a. The straight-line method can always be used in place of the effective interest rate method.

b. The effective interest rate method is required by generally accepted accounting principles.

c. Bond discount must be amortized to interest expense over the life of the bond.
The straight-line method can be used if the results differ significantly from the effective interest rate
d. method.
3. Bond or Notes Payable that mature within the next year are reported in what part of the
financial statements?
a. Other Income section of the income statement.

b. Other Expense section of the income statement.

c. Long-Term Liabilities section of the balance sheet.

d. Current Liabilities section of the balance sheet.

4. On June 1, Apex Co. issued a $30,000, 8%, 120-day note payable to Jones Co. Assume the
fiscal year of Apex Co. ends June 30. What is the amount of interest expense recognized by
Apex in the current year?
5.
a. $166.67

b. $750.00

c. $333.33

d. $200.00

5. Unrealized Gain on Trading Securities is reported in which financial statement?

a. Balance sheet

b. Income statement

c. Statement of owner's equity

d. None of these
6. Held-to-maturity securities include:

a. common stock.

b. preferred stock.

c. notes payable.

d. bonds.
7. The entry to record the issue for cash of 1,000 shares of $5 par common stock at $25 per share
would include:
a debit to Cash for $25,000, a credit to Common Stock for $5,000, and a credit to Paid-In Capital in
a. Excess of Par for $20,000.

b. a debit to Cash for $25,000 and a credit to Common Stock for $25,000.

c. a debit to Cash for $25,000 and a credit to Paid-In Capital in Excess of Par for $25,000.

d. a debit to Cash for $5,000 and a credit to Common Stock for $5,000.
8. The charter of a corporation provides for the issuance of 100,000 shares of common stock. Assume
that 20,000 shares were originally issued and 2,500 were subsequently reacquired. What is the
number of shares outstanding?

a. 22,500

b. 17,500

c. 20,000

d. 82,500

SOAL URAIAN

1. Buatlah jurnal atas transaksi yang terjadi pada PT. A berikut:

a. Tanggal 1 Januari 2015 PT A mengeluarkan notes payable sebesar 200.000,


60 hari, bunga 10%.
b. Tanggal 1 Februari 2015, membeli persediaan dengan menggunakan notes
payable sebesar 110.000 30 hari dengan mendapat diskon 5%.
c. 1 Maret 2015 membayar transaksi yang terjadi pada 1 Januari 2015.
d. Melunasi pokok notes payable transaksi yang terjadi pada tanggal 1 Februari
sementara bunga sudah diakui sebagai beban tapi belum dibayar.

2. Buatlah jurnal transaksi obligasi penerbit (PT. X) dan penerima obligasi (PT. Y)
dengan kondisi transaksi berikut.

a. Menerbitkan obligasi 1000.000, 10 %, 5 th semianually on 0.95.


b. Membayar bunga pertama dan melakukan amortisasi dengan metode garis
lurus.
c. Melunasi 50% dari nilai obligasi dengan membayar cash kepada PT. Y sebesar
500.000

3. Obligasi senilai 22.000.000 dikeluarkan sedangkan uang yang diterima sebesar


23.829.684. Suku bunga pasar 9% sedangkan suku bunga obligasi 7% semiannually. Hitung
dan buatlah jurnal pembayaran bunga dan amortisasi premiumnya pada pembayaran kedua
dengan menggunakan metode suku bunga efektif.

4. Buatlah jurnal dari transaksi berikut:

a. Menerbitkan saham biasa senilai $4 sebanyak 100.000 lembar on par dan


saham premium $6 sebanyak 10.000 lembar,
b. Melakukan pembelian treasury stock $5 sebanyak 45,000 lembar
c. Menjual 10.000 lembar saham treasury stock pada $7
d. Mencatat pembagian deviden sebesar $2 setiap saham biasa dan $3 setiap
saham preferen.
e. Melakukan stock split saham biasa menjadi $2 sehingga jumlah lembar saham
meningkat.

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