FM-BINUS-AA-FPU-78/V2R2

BINUS University

Academic Career: Class Program:

Undergraduate / Master / Doctoral *) International / Regular / Smart Program /
Global Class / BINUS Online *)

 Mid Exam  Compact Term Exam Term : Odd / Even / Compact *)

√ Final Exam  Others Exam : _____________ Period (Only for BINUS Online) : 1 / 2 *)

 Kemanggisan  Senayan  Semarang Academic Year :

 Alam Sutera  Bandung
 Bekasi  Malang 2023 / 2024
Exam Type* : Onsite / Online Faculty / Dept. : Binus Online /
Accounting
Day / Date** : Senin – Senin / 05 Agustus – 12 Agustus Code - Course : ACCT6429039 -
2024 Financial Accounting I
Time** : 00.00 – 12.00 WIB Code - Lecturer : Tim Dosen
Exam : √ Open Book √ Open Notes BULC (Only for : BULC All Campus
Specification***  Close Book  Submit Project BINUS Online)
√ Open E-Book  Oral Test Class : LSFA, LTFA, LUFA,
THFA
Equipment*** : Student ID *** :
 Exam Booklet √ Laptop  Drawing Paper – A3 Name *** :
√ Calculator  Tablet  Drawing Paper – A2 Signature *** :
 Dictionary  Smartphone  Notes

) Strikethrough the unnecessary items **) For Online Exam, this is the due date ***) Only for Onsite Exam
Please insert the test paper into the exam booklet and submit both papers after the test.

The penalty for CHEATING is DROP OUT!

PETUNJUK UJIAN
i. Jawablah setiap pertanyaan yang berada pada bagian PERTANYAAN UJIAN dibawah ini
ii. Unduh soal ujian ini, kemudian ubah file dalam bentuk PDF ini ke bentuk words
iii. Jawaban di ketik rapi pada halaman JAWABAN UJIAN dibawah ini
iv. Jawaban dikumpulkan paling lambat tanggal 12 Agustus 2024 dalam bentuk file dan submit melalui portal ujian
v. Format file Jawaban adalah : KodeMatakuliah-Nama Matakuliah-NIM.pdf
Contoh : ACCT6429039 - Financial Accounting I-2012345678.pdf

Variasi 3

Kasus 1 (30%) – LO1

Four Corporation memiliki modal yang terdiri dari 60.000 saham biasa. Berikut adalah akun dan saldo
Perusahaan pada tanggal 31 Desember 2023:

Sales 4.200.000
Purchase discounts 72.000
Purchases 2.568.000

Verified by,

[Maria Paramastri Hayuning Adi] (D6324) and sent to Department/Program on JUL

15, 2024
Page 1 of 5
 FM-BINUS-AA-FPU-78/V2R2
Loss on discontinued operations (net of tax) 112.000
Selling expenses 512.000
Cash 240.000
Accounts receivable 360.000
Share capital 800.000
Accumulated depreciation 720.000
Dividend revenue 32.000
Inventory, January 1, 2023 608.000
Inventory, December 31, 2023 500.000
Unearned service revenue 17.600
Accrued interest payable 4.000
Land 1.480.000
Patents 400.000
Retained earnings, January 1, 2023 1.160.000
Interest expense 68.000
General and administrative expenses 600.000
Dividends declared 116.000
Allowance for doubtful accounts 20.000
Notes payable (maturity 7/1/26) 800.000
Machinery and equipment 1.800.000
Materials and supplies 160.000
Accounts payable 240.000
Income Tax 134.400

Buatlah:
a. Income statement
b. Retained earnings statement

Kasus 2 (20%) – LO2

Giles Company telah menandatangani dua perjanjian sewa.

Sewa A — Sewa A mencakup peralatan kantor yang dapat dibeli seharga $54.072. Namun Giles Company
telah memilih untuk menyewa peralatan tersebut dengan harga $15.000 per tahun, dibayarkan pada
setiap akhir tahun 5 tahun berikutnya.

Sewa B — Sewa B berlaku untuk mesin yang dapat dibeli seharga $76.652. Giles Company telah memilih
untuk menyewa mesin tersebut seharga $16.000 per tahun dengan masa sewa 6 tahun. Pembayaran
jatuh tempo pada awal setiap tahun.

Instruksi :
Hitung tingkat bunga tersirat (implied interest rate) untuk pembayaran sewa.

Verified by,

[Maria Paramastri Hayuning Adi] (D6324) and sent to Department/Program on JUL

15, 2024
Page 2 of 5
 FM-BINUS-AA-FPU-78/V2R2

Kasus 3 (25%) – LO3

Berikut adalah data terkait inventory DEF Corporation:

At Cost At Retail
Inventory, January 1, 2024 53.100 73.875
Markdowns 26.250
Markups 47.250
Markdown cancellations 15.000
Markup cancellations 7.500
Purchases 164.625 220.500
Sales 258.750
Purchases returns and allowances 3.225 4.125
Sales returns and allowances 7.500

Hitung inventory akhir per 31 Januari 2024 menggunakan retail method.

Kasus 4 (25%) – LO4

Pada tanggal 1 Maret, Sing Company meminjam $180.000 dari Ohio State Bank dengan menandatangani
wesel berbunga 6 bulan, 8%.

Instruksi :
Siapkan entri yang diperlukan di bawah ini terkait dengan wesel bayar pada pembukuan Sing Company.
a) Buatlah jurnal pada tanggal 1 Maret ketika wesel tersebut diterbitkan.
b) Buatlah jurnal penyesuaian yang diperlukan pada tanggal 30 Juni untuk menyusun laporan
keuangan tengah tahunan. Asumsikan tidak ada entri akrual bunga lain yang dibuat.
c) Buatlah jurnal penyesuaian pada tanggal 31 Agustus untuk menghitung bunga.
d) Buatlah jurnal untuk mencatat pembayaran wesel tersebut pada saat jatuh tempo.

Verified by,

[Maria Paramastri Hayuning Adi] (D6324) and sent to Department/Program on JUL

15, 2024
Page 3 of 5
 FM-BINUS-AA-FPU-78/V2R2

RUBRIK PENILAIAN
SKOR : % dari Bobot NILAI
LO Skor x bobot
Level KONTEN / ELEMEN Excellent Good Average Poor
Bobot (85 – 100) (75 – 84) (65 – 74) (<= 64)
Apply accounting Able to apply Able to apply Apply accounting Deficient
principles and concepts accounting accounting principles and ability to apply
principles and principles and concepts in the accounting
in the process of concepts in the concepts in the process of principles and
LO 1 preparing financial process of preparing process of preparing preparing financial concepts in the
statements financial statements financial statements statements with process of
correctly without correctly with some error preparing
any errors minor error financial
statements
Applying the concept Applying the Applying the Applying the Deficient
of calculating the time concept of concept of concept of ability to apply
calculating the time calculating the time calculating the the concept of
value of money and the value of money and value of money and time value of calculating the
LO 2 principles of the principles of the principles of money and the time value of
recognizing and recognizing and recognizing and principles of money and the
disclosing cash and disclosing cash and disclosing cash and recognizing and principles of
receivables receivables disclosing cash recognizing and
receivables correctly without correctly with and receivables disclosing cash
any errors minor error with some error and receivables
Applying the concept Applying the Applying the Applying the Deficient
of calculating and concept of concept of concept of ability to apply
disclosing inventory, calculating and calculating and calculating and the concept of
fixed assets and disclosing disclosing disclosing calculating and
LO 3 intangible assets inventory, fixed inventory, fixed inventory, fixed disclosing
assets and assets and assets and inventory, fixed
intangible assets intangible assets intangible assets assets and
correctly without correctly with with some error intangible
any errors minor error assets.
Applying techniques Applying Applying Applying Deficient
for measuring and techniques for techniques for techniques for ability to apply
presenting current measuring and measuring and measuring and techniques for
LO 4 liabilities presenting current presenting current presenting current measuring and
liabilities correctly liabilities correctly liabilities with presenting
without any errors with minor error some error current
liabilities

TOTAL NILAI UJIAN

Verified by,

[Maria Paramastri Hayuning Adi] (D6324) and sent to Department/Program on JUL

15, 2024
Page 4 of 5
 FM-BINUS-AA-FPU-78/V2R2

JAWABAN UJIAN

Verified by,

[Maria Paramastri Hayuning Adi] (D6324) and sent to Department/Program on JUL

15, 2024
Page 5 of 5