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Tugas04 - AKM 1-D - 23013010276 - Bagas Arya Satya Dinata

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This document contains sample accounting problems involving time value of money concepts. There are four problems presented involving future value, present value, interest rates, and calculating payment amounts. Formulas are provided and calculations are shown to solve each problem.

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Tugas04 - AKM 1-D - 23013010276 - Bagas Arya Satya Dinata

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Bagas Arya Satya Dinata
51 views13 pages
This document contains sample accounting problems involving time value of money concepts. There are four problems presented involving future value, present value, interest rates, and calculating payment amounts. Formulas are provided and calculations are shown to solve each problem.

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Tugas04_AKM 1-D_23013010276_Bagas Arya Satya Dinata

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This document contains sample accounting problems involving time value of money concepts. There are four problems presented involving future value, present value, interest rates, and calculating payment amounts. Formulas are provided and calculations are shown to solve each problem.

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51 views13 pages

Tugas04 - AKM 1-D - 23013010276 - Bagas Arya Satya Dinata

Uploaded by

Bagas Arya Satya Dinata
This document contains sample accounting problems involving time value of money concepts. There are four problems presented involving future value, present value, interest rates, and calculating payment amounts. Formulas are provided and calculations are shown to solve each problem.

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LatIhan soal AkuntansI

keuangan menengah 1

Kelompok G
Anggota Tim:
1. Bagas Arya Satya Dinata (23013010276)
2. Muhammad Raditya Imawan (23013010025)
3. Fransisca Fitriani N N (23013010293)
4. Revieta Safa Salsabilla (23013010240)
Soal 01 : P6.5 (Lo 2,4)
Soal 01 : P6.5 (Lo 2,4)

PV= $55.000 a. €55,000 immediate cash.


n=1
i=2,5%
FV=?

FV= PV ( FVFn,i )
FV= &55,000 (FVF 1,2.5%)
FV= $55,000 (1+0.025)
FV= $55,000 (1.025)
FV= $56,375.000
Soal 01 : P6.5 (Lo 2,4)

R= $4.000
n=5 tahun =20 b. €4,000 every 3 months
i=2,5% payable at the end of each
FV-OA=? quarter for 5 years.

FV-OA= R ( FVF-OA n,i )


FV-OA= &4,000 (FVF 20,2.5%)
FV-OA= $4,000 (1+0.025)²/0.025
FV-OA= $4,000 (0.6386164)/0.025
FV-OA= $4,000 (25.5447)
FV-OA= $ 102,178.63
Soal 01 : P6.5 (Lo 2,4)
FV= PV (FVF n,i)
FV= $18,000(FVF 1, 2.5%) C. Payable at beginning of cash 3
FV= $18.000(1+0.025) month period
FV= $18.000(1,025)
FV= $18.450,000

FVF-OA n,i=(1+0.025)^30-1 / 0,025


FVF-OA n,i= 1,097567579 / 0,025
FVF-OA n,i=43,90

FVF-OA n,i=43,9027
faktor (1+0.025) = 1,0250
FVF-AD = 45,0003
R Rp 1.800,00
FV-AD $ 81.000,49
Soal 01 : P6.5 (Lo 2,4)
FV-OA 1 = R (FVF-OA n,i) D. ALL PAYMENTS PAYABLE AT THE
FV-OA 1 = $4,000 (FVF-OA 12, 2.5%) END OF EACH QUARTER
FV-OA 1 = Rp 4.000,00 x (1+0.025)^12 -/ 0,025
FV-OA 1 = Rp 4.000,00 x 0,344889 / 0,025
FV-OA 1 = Rp 4.000,00 (13,7956)
FV-OA 1 = Rp 55.182,21
FV-OA 2 = R (FVF-OA n,i)
FV-OA 2 = $1,500 (FVF-OA 25, 2.5%)
FV-OA 2 = Rp 1.500,00 x (1+0.025)^25 -1 / 0,025
FV-OA 2 = Rp 1.500,00 x 0,853944 / 0,025
FV-OA 2 = Rp 1.500,00 (34,1578)
FV-OA 2 = Rp 51.236,65
Opsi yang akan disarankan untuk Brent adalah opsi D yg sebesar
$ 106.418,86
Soal 02 : P6.7 (Lo 2, 3, 4)

(Time Value Concepts


Applied to Solve Business
Problems)
P6.7 (Lo 2, 3, 4)

a. Dubois Inc. has $600,000 to invest. The company is trying to decide between two alternative
uses of the funds. One alternative provides $80,000 at the end of each year for 12 years, and
the other is to receive a single lump-sum payment of $1,900,000 at the end of the 12 years.
Which alternative should Dubois select? Assume the interest rate is constant over the entire
investment.

Future Value Approach Present Value Approach


FV=PV (FVFn,i) PV = FV (PVF12,I)
1,900,000 = 600,000 (FV12,I) 600,000 = 1,900,000 (PVF12,I)
FVF12 = 3.16667 PVF12,I = 3.1579

Dubois should choose the second option because it provides a higher rate of return
P6.7 (Lo 2, 3, 4)

b. Dubois Inc. has completed the purchase of new Dell computers. The fair value of
the equipment is $824,150. The purchase agreement specifies an immediate down
payment of $200,000 and semiannual payments of $76,952 beginning at the end
of 6 months for 5 years. What is the interest rate, to the nearest percent, used in
discounting this purchase transaction?

824,150 - 200,000 = 624,150


PV - OA = R (PVF - OA10,I)
624,150 = 76,952 (PVF - OA10,I)
PV - OA10,I = 624,150 / 76,952
PV - OA10,I = 8.11090
The interest rate is 4% semiannually
Soal 01 : P6.7 (Lo
2,3,4)
C. Amount Receivable

PV Principal = 800.000 / (1+0,08 / 2)^(7 x 2)


= 461.980
PV Interest = 40.000 x (1 - (1 + 0,05)^-10) / 0,05
= 308.800
Amount Receivable = 770.780
Soal 01 : P6.7 (Lo 2,3,4)
Calculating the Future Value (FV)
D. deposited at the end of
FV = $200,000 x 2.5%^40 each quarter
FV = $537,012
Calculating Additional Amount to earn
Amount = $1,300,000 - $537,012
Amount = $762,988
The corresponding future Value if annuity is 67.40255
Quarterly Deposit is then calculated as: $762,988 ÷ 67.40255
Quarterly Deposit = $11319.87
Quarterly Deposit = $11,320 ---- Approximated
Hence, Dubois Inc. must deposit $11,320 at the end of each quarter
for 10 years
Terima Kasih

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