Latihan AKL 2

Soal 1
Fair Value Hegde (Firm Commitment)

11/1/2017 Dollar Receivable from Exchange Dealer 47,400

- Foreign Currency Payable to Exchange Dealer 47,400
(500.000 x 0,0948) 47,400

12/31/2017 Foreign Currency Payable to Exchange Dealer 200

- Transaction Gain 200
(500.000 x 0,0944) 47,200
Transaction Loss 200
- Firm Commitment 200

2/1/2018 Transaction Loss 150

- Foreign Currency Payable to Exchange Dealer 150
(500.000 x 0,0947) 47,350
Firm Commitment 150
- Transaction Gain 150
Investment in FC 47,350
Firm Commitment 50
- Sales 47,400
Cost of Goods Sold 20,000
- Inventory 20,000
Cash 47,400
- Dollar Receivable from Exchange Dealer 47,400
Foreign Currency Payable to Exchange Dealer 47,350
- Investment in FC 47,350

Soal 4
Cash flow hedge
11/1/2026 Foreign Currency Receivable from Exchange Dealer 1,022,000
- Dollar Payable to Exchange Dealer 1,022,000
(700.000 x 1,46) 1,022,000

12/31/2016 Transaction Loss 21,000

- Foreign Currency Receivable from Exchange Dealer 21,000
(700.000 x 1,43) 1,001,000

1/31/2017 Foreign Currency Receivable from Exchange Dealer 7,000

- Transaction Gain 7,000
(700.000 x 1,44) 1,008,000
Investment in Foreign Currency 1,008,000
- Foreign Currency Receivable from Exchange Dealer 1,008,000
Dollar Payable to Exchange Dealer 1,022,000
- Cash 1,022,000
Cash 1,008,000
- Investment in Foreign Currency 1,008,000

Foreign Currency Payable

- Investment in FC
Cash
- Dollar Receivable
Investment in FC
- Cash
 Latihan AKL 2 Tutor
Soal 1
(a)
4/1/2018 Account Receivable 54,000,000
- Sales

6/1/2018 Account Receivable 2,000,000

- Transaction Gain
(5.000 x 11.200) 56,000,000
Cash 56,000,000
- Account Receivable

(b)
7/1/2018 Foreign Currency Receivable from Exchange Dealer 107,000,000
- Rupiah Payable to Exchange Dealer

9/30/2018 Foreign Currency Receivable from Exchange Dealer 3,000,000

- Transaction Gain
(10.000 x 11.000) 110,000,000
Transaction Loss 3,000,000
- Firm Commitment
Equipment 107,000,000
Firm Commitment 3,000,000
- Account Payable

10/31/2018 Foreign Currency Receivable from Exchange Dealer 1,000,000

47,350 - Transaction Gain
(10.000 x 11.100) 111,000,000
Transaction Loss 1,000,000
- Account Payable
Rupiah Payable to Exchange Dealer 107,000,000
- Cash
Investment in Foreign Currency 111,000,000
- Foreign Currency Receivable from Exchange Dealer
Account Payable 111,000,000
- Investment in Foreign Currency

(c)
11/1/2018 Purchase 85,600,000
- Account Payable
(8.000 x 10.700)
 Foreign Currency Receivable from Exchange Dealer 87,200,000
- Rupiah Payable to Exchange Dealer
(8.000 x 10.900)

12/31/2018 Account Payable 800,000

- Transaction Gain
(8.000 x 10.600) 84,800,000
Transaction Loss 800,000
- Foreign Currency Receivable from Exchange Dealer
(8.000 x 10.800) 86,400,000

1/30/2019 Transaction Loss 1,600,000

- Account Payable
(8.000 x 10.800) 86,400,000

Rupiah Payable to Exchange Dealer 87,200,000

- Cash
Account Payable 86,400,000
- Foreign Currency Receivable from Exchange Dealer

Soal 2
(a) Export-Import Hedge
12/7/2018 Account Receivable 800,800,000
- Sales
(77.000 x 10.400)
Rupiah Receivable from Exchange Dealer 799,260,000
- Foreign Currency Payable to Exchange Dealer
(77.000 x 10.380)

12/31/2018 Account Receivable 7,700,000

- Transaction Gain
(77.000 x 10.500) 808,500,000
Transaction Loss 3,465,000
- Foreign Currency Payable to Exchange Dealer
(77.000 x 10.425) 802,725,000

4/1/2019 Transaction Loss 8,470,000

- Account Receivable
(77.000 x 10.390) 800,030,000
Foreign Currency Payable to Exchange Dealer 2,695,000
- Transaction Gain
 Cash 799,260,000
- Rupiah Receivable from Exchange Dealer
Foreign Currency Payable to Exchange Dealer 800,030,000
- Account Receivable

(b)
12/7/2018 Rupiah Receivable from Exchange Dealer 799,260,000
- Foreign Currency Payable to Exchange Dealer
(77.000 x 10.380)

12/31/2018 Transaction Loss 3,465,000

- Foreign Currency Payable to Exchange Dealer
(77.000 x 10.425) 802,725,000
Firm Commitment 3,465,000
- Transaction Gain

4/1/2019 Foreign Currency Payable to Exchange Dealer 2,695,000

- Transaction Gain
(77.000 x 10.390) 800,030,000
Transaction Loss 2,695,000
- Firm Commitment

Investment in Foreign Currency 800,030,000

- Firm Commitment
- Equipment
Cash 799,260,000
- Rupiah Receivable from Exchange Dealer
Foreign Currency Payable to Exchange Dealer 800,030,000
- Investment in Foreign Currency

(c)
12/7/2018 Rupiah Receivable from Exchange Dealer 799,260,000
- Foreign Currency Payable to Exchange Dealer
(77.000 x 10.380)

12/31/2018 Transaction Loss 3,465,000

- Foreign Currency Payable to Exchange Dealer
(77.000 x 10.425) 802,725,000

4/1/2019 Foreign Currency Payable to Exchange Dealer 2,695,000

- Transaction Gain
(77.000 x 10.390) 800,030,000
Investment in Foreign Currency 800,030,000
- Cash
Cash 799,260,000
- Rupiah Receivable from Exchange Dealer
Foreign Currency Payable to Exchange Dealer 800,030,000
- Investment in Foreign Currency
 Latihan AKL 2 Tutor
Translation - Current Rate Method
Soal 3
AM Comp
54,000,000 Income Statement
For the year ended 31 December 2018
AUS Dollar
2,000,000 Sales 250,000.00
COGS - 121,500.00
Gross Profit 128,500.00
56,000,000 Other Expense - 51,750.00
Net Income 76,750.00
Retained Earnings, 1/1 165,000.00
Dividend, 30/4 - 15,625.00
107,000,000 Dividend, 31/10 - 15,625.00
Retained Earnings, 31/12 210,500.00

3,000,000 AM Comp
Balance Sheet
As of 31 December 2018
3,000,000
Cash 95,250.00
Account Receivable (net) 106,250.00
110,000,000 Inventory 83,250.00
Land 187,500.00
Building & Equipment 250,000.00
1,000,000 Accumulated Depreciation - 93,750.00
Total Assets 628,500.00

1,000,000 Account Payable 62,500.00

Notes Payable 15,000.00
107,000,000 Common Stock 340,500.00
Retained Earnings, 31/12 210,500.00
111,000,000 111,000,000 Total Liability & Equity 628,500.00
111,000,000 Cumulative Translation Adjustment
111,000,000 Total Liability & Equity

Verification Schedule
85,600,000 Exposed net asset, 1/1 505,500.00
Net Income 76,750.00
Dividend, 30/4 - 15,625.00
 Dividend, 31/10 - 15,625.00
87,200,000
Exposed net asset, 31/12 551,000.00
Cumulative translation adjustment

800,000

800,000

1,600,000

87,200,000

86,400,000

800,800,000

799,260,000

7,700,000

3,465,000

8,470,000

2,695,000
799,260,000

800,030,000

799,260,000

3,465,000

3,465,000

2,695,000

2,695,000

770,000
799,260,000

799,260,000

800,030,000

799,260,000

3,465,000

2,695,000
800,030,000

799,260,000

800,030,000
 Latihan AKL 2 Tutor
Laporan Segmen
Soal 4
10% revenue test
Penjualan non afiliasi
Kertas 180,000
Translatio US Dollar Timah 120,000
0.7962 199,050.00 Minyak 74,000
0.7962 - 96,738.30 Tepung 12,200
102,311.70 Total 386,200
0.7962 - 41,203.35
61,108.35
0.7935 130,927.50 10% Profit(Loss) test
0.7899 - 12,342.19 Profit
0.7910 - 12,359.38 Kertas
167,334.29 Timah 12,000
Minyak 1,500
Tepung
Total 13,500

0.7575 72,151.88 10% Assets test

0.7575 80,484.38 Total Aset
0.7575 63,061.88 Kertas 222,000
0.7575 142,031.25 Timah 110,500
0.7575 189,375.00 Minyak 28,000
0.7575 - 71,015.63 Tepung 26,000
476,088.75 Total 386,500

0.7575 47,343.75 75% test of Revenue

0.7575 11,362.50 Penjualan non afiliasi
0.7935 270,186.75 Kertas 180,000
167,334.29 Timah 120,000
496,227.29 Minyak 74,000
- 20,138.54 Tepung 12,200
476,088.75 Total 386,200

Total penjualan non afiiliasi segme

Total penjualan non afiliasi
0.7935 401,114.25
0.7962 61,108.35
0.7899 - 12,342.19
0.7910 - 12,359.38

0.7575 417,382.50
20,138.54
 P14-5

10% revenue test

Total Percentage
Penjualan antar segmen Total Persentase L 40,000 4.86%
30,000 210,000 45.06% M 85,000 10.33%
34,000 154,000 33.05% N 600,000 72.90%
12,000 86,000 18.45% O 50,000 6.08%
3,800 16,000 3.43% P 48,000 5.83%
79,800 466,000 Total 823,000

10% profit(loss) test

Profit Loss
Loss Persentase L 8,000
17,400 96.67% M 11,000
66.67% N 81,000
8.33% O 9,000
600 3.33% P 3,000
18,000 Total 101,000 11,000

10% assets test

Total Assets Percentage
Persentase L 30,000 5.58%
57.44% M 48,000 8.92%
28.59% N 320,000 59.48%
7.24% O 45,000 8.36%
6.73% P 95,000 17.66%
Total 538,000

75% revenue Test

Total
L 40,000
M 85,000
N 600,000
O 50,000
P 48,000
Total 823,000
374,000
386,200 733,000 89.06%
96.84% 823,000

Segmen yang dilaporkan dari 10% test dan 75% test ad

 Percentage
7.92%
10.89%
80.20%
8.91%
2.97%

ri 10% test dan 75% test adalah segmen M N dan P