jawaban kiesso2

8/11/2019 jawaban kiesso2

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Problem 13-5

(a) Cash (400 X 2,500) ...................................... 1,000,000Sales ................................................... 1,000,000

(b) Cash (400 X 2,500) ...................................... 1,000,000Sales ................................................... 1,000,000Warranty Expense (400 X [155 + 185) 1!",000Warranty #$ab$l$ty .................................. 1!",000

(%) &' l$ab$l$ty 'l* be *$s%l'se* n*er the %ashbas$s eth'* relat$-e t' tre %'sts

*e t' arrant$es 'n past sales.Tidak ada kewajiban yang diungkapkan dengan menggunakan metode cash-

basis terhadap biaya masa depan karena jaminan terjadi pada penjualan masa

lalu.

(*) Crrent #$ab$l$t$es/Warranty #$ab$l$ty................................................ "8,000

#'nter #$ab$l$t$es/Warranty #$ab$l$ty................................................ "8,000

(e) Warranty Expense................................................. "1,!00arts n-ent'ry ........................................... 21,4003%%re* ayr'll........................................... !,00

() Warranty #$ab$l$ty .................................................. "1,!00arts n-ent'ry .......................................... 21,4003%%re* ayr'll.......................................... !,00

Problem 13-11

(a)

1. #'ss r' n$nsre* 3%%$*ent.............................250,000

#$ab$l$ty 'r n$nsre* 3%%$*ent................ . 250,000

2. #'ss r' Expr'pr$at$'n...................................1,25,000

3ll'an%e 'r Expr'pr$at$'n.................. 1,25,000

[65,725,000 (409 X 6,500,000)!. &' entry re:$re*.4. #'ss 'n #ease C'ntra%t................................... 50,000

#ease C'ntra%t #$ab$l$ty ........................ 50,0005. &' entry re:$re*.

(b)

1. 3 l'ss an* a l$ab$l$ty ha-e been re%'r*e* $n the $rst %ase be%ase ($) the %'pany

has a present 'bl$at$'n as ' the *ate ' the $nan%$al stateents as the reslt ' a

past e-ent, ($$) $t $s pr'bable that an 'tl' $ll be re:$re* t' settle the 'bl$at$'n,

an* ($$$) a rel$able est$ate %an be a*e. ;hat $s, the '%%rren%e ' the n$nsre*


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a%%$*ents *r$n the year pls the 'tstan*$n $n


3/9

terlibat karena mungkin sulit untuk menentukan semua aset tertentu yang

terlibat dan karena aset masih belum diambil alih .

!. E-en th'h 'ls>a=s %he$%al pr'*%t *$-$s$'n $s n$nsrable *e t' h$h r$s> an*

has ssta$ne* repeate* l'sses $n the past, as ' the rep'rt$n *ate n' assets ha-e

been $pa$re* 'r l$ab$l$t$es $n%rre* n'r $s an a'nt reas'nably est$able.

;here're, th$s s$tat$'n *'es n't sat$sy the %r$ter$a 'r re%'n$t$'n ' a %'nt$nent

l$ab$l$ty. 3ls', nless a %asalty has '%%rre* 'r there $s s'e 'ther e-$*en%e t'

$n*$%ate $pa$rent ' an asset pr$'r t' the $ssan%e ' the $nan%$al stateents,

there $s n' *$s%l'sre re:$re* relat$-e t' a %'nt$nent l$ab$l$ty. ;he absen%e '

$nsran%e *'es n't ' $tsel reslt $n the $pa$rent ' assets 'r the $n%rren%e '

l$ab$l$t$es. Expe%te* tre $n


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4. Ay '-$n t' an'ther a%t'ry, 'ls>a has a lease %'ntra%t $th na-'$*able %'sts '

eet$n the 'bl$at$'ns that ex%ee* the e%'n'$% bene$ts expe%te* t' be re%e$-e*.

;h$s $s %'ns$*ere* an 'ner's %'ntra%t an* the expe%te* %'sts t' sat$sy the 'ner's

%'ntra%t sh'l* be a%%re*.

&engan pindah ke pabrik lain! Polska memiliki kontrak sewa guna usaha

dengan biaya yang tidak dapat dihindari untuk memenuhi kewajiban yang

melebihi man'aat ekonomi yang diharapkan akan diterima. *al ini dianggap

sebagai kontrak berat dan biaya yang diharapkan untuk memenuhi kontrak

berat harus diakui .5. 'ss$ble a-'rable 't%'es r' pen*$n %'rt %ases are %'ns$*ere* %'nt$nent

assets. C'nt$nent assets are n't re%'n$?e* nless the 't%'e $s -$rtally %erta$n.

;he 't%'e $n 'ls>a=s s$tat$'n $s n't -$rtally %erta$n. ;he e-$*en%e pr'-$*e* *'es

n't e-en spp'rt that the 't%'e $s pr'bable (an att'rney 'p$n$'n sh'l* bepr'-$*e*). W$th't e-$*en%e that the 't%'e $s pr'bable, the l$t$at$'n sh'l* n't be

*$s%l'se*.Kemungkinan hasil yang menguntungkan dari kasus-kasus pengadilan yang

tertunda dianggap aset kontinjensi. "set kontinjensi tidak diakui kecuali

hasilnya dapat dipastikan. *asil dalam situasi Polska bukanlah hal yang dapat

dipastikan. +ukti yang diberikan bahkan tidak mendukung bahwa hasilnya

kemungkinan besar terjadi. Tanpa bukti bahwa hasilnya kemungkinan besar

terjadi! litigasi tidak boleh diungkapkan.

Problem 1,-1

(a) ;he b'n*s ere s'l* at a *$s%'nt ' B5,"51. E-$*en%e ' the *$s%'nt $s theanary 1, 2004 b''> -ale ' B4,!4, h$%h $s less than the atr$ty -ale 'B100,000 $n 201!.)bligasi tersebut dijual dengan diskonto sebesar 5.51. +ukti dari diskonadalah 1 %anuari! nilai buku /00, adalah ,.3, sedangkan nilai jatuhtemponya sebesar 100.000 pada tahun /013.

(b) ;he state* rate $s 119 (B11,000 D B100,000). ;he ee%t$-e rate $s 129 (B11,!22 D

B4,!4).Tingkat bunga adalah 112 ( 11!000 100.000. Tingkat bungae'ekti' adalah

1/2 ( 11!3// ,.3,.

(%) anary 1, 2004Cash ...................................................... 4,!4

A'n*s ayable .............................. 4,!4

(*) @e%eber !1, 2004nterest Expense ................................... 11,!22

A'n*s ayable ............................. !22

nterest ayable ........................... 11,000(e) anary 1, 2011 (nterest ayent)nterest ayable...................................... 11,000


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Cash.............................................. 11,000

@e%eber !1, 2011nterest Expense .................................... 11,712

A'n*s ayable .............................. 712nterest ayable ............................ 11,000

Problem 1,-4

(a) Entry t' re%'r* the $ssan%e ' the 119 b'n*s 'n @e%eber 18, 2010/Cash (40,000,000 X 1029) ........................ 40,800,000

A'n*s ayable................................... 40,800,000

Entry t' re%'r* the ret$reent ' the 9 b'n*s 'n anary 2, 2011/A'n*s ayable (!0,000,000 1,842,888)... 28,157,112

#'ss 'n Ext$n$shent ' A'n*s.................... !,042,888Cash (!0,000,000 X 1049)................. !1,200,000

[;he l'ss represents the ex%ess ' the %ash pa$* (!1,200,000) '-er the %arry$na'nt ' the b'n*s (28,157,112).Kerugian merupakan selisih dari kas yang dibayarkan (6 31./00.000 dari nilaitercatat obligasi (6 /715411/.8

(b) ;he l'ss $s rep'rte* as an Fther $n%'e an* expense $te.&'te 1. #'ss 'n A'n* Ext$n$shent;he l'ss represents a l'ss ' !,042,888 r' the ext$n$shent an* ret$reent '!0,000,000 ' the C'pany=s 'tstan*$n b'n* $sse *e $n 2021. ;he n*s se*

t' pr%hase the 'rtae b'n*s represent a p'rt$'n ' the pr'%ee*s r' the sale '40,000,000 ' 119 *ebentre b'n*s $sse* @e%eber 18, 2010 an* *e $n 20!0.

Kerugian tersebut dilaporkan sebagai penghasilan lainnya dan biaya barang.9atatan 1. Kerugian )bligasi :;tinguishmentKerugian merupakan hilangnya 6 3.0,/.777 dari pelunasan dan pelunasan dari6 30.000.000 dari obligasi yang beredar yang jatuh tempo pada tahun /0/1.&ana yang digunakan untuk membeli obligasi hipotek yangmerepresentasikan sebagian dari hasil penjualan 6 ,0.000.000 dari obligasisurat112 yang diterbitkan pada 17 &esember /010 dan jatuh tempo pada tahun/030.

Problem 15-1

(a)anary 11

Cash (20,000 X B1") .................................................. !20,000Share Cap$talGFr*$nary (20,000 X B10) ......... 200,000Share re$GFr*$nary ............................... 120,000

Hebrary 1Ia%h$nery .............................................................. J. 50,000Ha%t'ry A$l*$n .........................................................1"0,000#an* ..........................................................................270,000

Share Cap$talGreeren%e (4,000 X B100) ...... 400,000


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Share re$Greeren%e ............................ 80,000

ly 2;reasry Shares (1,800 X B17) ................................. !0,"00

Cash .............................................................. !0,"00

3st 10Cash (1,800 X B14) .................................................. 25,200Keta$ne* Earn$ns (1,800 X B!) ............................... 5,400L

;reasry Shares ............................................ !0,"00L(;he *eb$t $s a*e t' Keta$ne* Earn$ns be%ase n' Share re$G;reasryex$sts.)

@e%eber !1Keta$ne* Earn$ns .................................................... !7,000

Cash @$-$*en* ayableGFr*$nary ................. 5,000LCash @$-$*en* ayableGreeren%e .............. !2,000LL

LFr*$nary Share Cash @$-$*en*/Fr*$nary shares 'tstan*$n 20,000Fr*$nary %ash *$-$*en* X B.25

B5,000LL(4,000 X 100 X 89)

@e%eber !1n%'e Sary ..................................................... 175,700

Keta$ne* Earn$ns ......................................... 175,700

(b)ME#S CFKFK3;F&

art$al Stateent ' H$nan%$al 's$t$'n@e%eber !1, 2010

E:$tyShare %ap$tal preeren%eG

par -ale B100 per share,89 %lat$-e an* n'npart$%$pat$n,5,000 shares ath'r$?e*,4,000 shares $sse* an* 'tstan*$n ......... B400,000

Share %ap$talG'r*$naryG

par -ale B10 per share,50,000 shares ath'r$?e*,20,000 shares $sse* an* 'tstan*$n ......... 200,000 B"00,000

Share re$Greeren%e .................................. 80,000Share re$GFr*$nary .................................... 120,000 200,000Keta$ne* earn$ns 1!!,!00L;'tal e:$ty ............................................................. B!!,!00

L(B175,700 B5,400 B!7,000)

Problem 15-3

M3;CM CFI3&Nart$al Stateent ' H$nan%$al 's$t$'n


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@e%eber !1, 2010E:$ty

Share %ap$talGpreeren%e, B20 par, 89,180,000 shares $sse*an* 'tstan*$n ...................................... B !,"00,000

Share %ap$talG'r*$nary, B2.50 par,4,100,000 shares $sse*,4,080,000 shares 'tstan*$n ................. 10,250,000 1!,850,000

Share pre$Gpreeren%e ............................ B 2"0,000Share pre$G'r*$nary ................................ 27,750,000Share pre$Gtreasry ................................ 10,000 28,020,000Keta$ne* earn$ns ............................................. 4,272,000;reasry shares (20,000 'r*$nary shares) ...... (200,000);'tal e:$ty ................................................... B 45,42,000

Spp'rt$n balan%es are $n*$%ate* $n the 'll'$n ;3%%'nts.

Share Cap$talGreeren%eAal. !,000,0001. "00,000 !,"00,000

Share re$GFr*$naryAal. 27,000,0004. 750,000 27,750,000

Share Cap$talGFr*$nary

Aal. 10,000,000!. 250,000 10,250,000

Keta$ne* Earn$ns

8. 288,000. 2,040,000

Aal. 4,500,00010. 2,100,000

4,272,000

Share re$Greeren%e

Aal. 200,0002. "0,000 2"0,000

;reasry Shares5. !00,000 ". 100,000 200,000

Share re$G;reasry7. 10,000

10,000


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1. an. 1 !0,000 X B202. an. 1 !0,000 X B2!. Heb. 1 50,000 X B54. Heb. 1 50,000 X B155. ly 1 !0,000 X B10". Sept. 15 10,000 X B107. Sept. 15 10,000 X B18. @e%. !1 !,"00,000 X 89. @e%. !1 4,080,000L X 50O10. @e%. !1 &et $n%'e

L[(2,000,000 + 50,000) X 2 !0,000 + 10,000

Problem 15-

(a)

1;reasry Shares (280 X B7) .......................... 27,1"0Cash ........................................................ 27,1"0

2Keta$ne* Earn$ns ...........................................0,400

@$-$*en*s ayable ................................. 0,400[(4,800 280) X B20 P B0,400

!

@$-$*en*s ayable .......................................... 0,400Cash ........................................................ 0,400

4Cash (280 X B102) ........................................... 28,5"0

;reasry Shares .................................... 27,1"0Share re$G;reasry (280 X B5) .. 1,400

5;reasry Shares (500 X B105)........................ 52,500

Cash ................................................... 52,500

"Cash (!50 X B") .......................................... !!,"00Share re$G;reasry ............................ 1,400Keta$ne* Earn$ns ......................................... 1,750

;reasry Shares (!50 X B105) ............ !",750

(%)W3SM&Q;F& CFI3&N

art$al Stateent ' H$nan%$al 's$t$'n@e%eber !1, 2011

E:$tyShare %ap$talG'r*$nary, B100 par -ale,


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ath'r$?e* 8,000 sharesR $sse* 4,800 shares,4,"50 shares 'tstan*$n .................................... B480,000

Keta$ne* earn$ns (restr$%te* $n thea'nt ' B15,750 by the a%:$s$t$'n' treasry shares) ............................................... 25,850L;reasry shares (150 shares) ............................. (15,750)LL

;'tal e:$ty .......................................................... B7"0,100

L(B24,000 B0,400 + B4,000 B1,750)LL(B52,500 B!",750)

Problem 1-4

(a) Aas$% ES P

B 1,200,000 (B 4,000,000 x 0,0")

"00,000L

P B 1,"0 per share

(b) @$lte* ES P

(&et $n%'e reeren%e *$-$*en*s)+nterest sa-$ns(net ' tax)

3-erae 'r*$nary shares + 'tent$ally *$lt$-e 'r*$naryshares

P

B1,200,000 B240,000a+ B7,200b

"00,000 + 15,000%+ "0,000*

P

B1,057,200

"75,000

P B1,57 per share

a reeren%e shares are n't asse* %'n-erte* s$n%e %'n-ers$'n 'l* beant$*$lt$-e. ;hat $s, %'n-ers$'n ' the preeren%e shares $n%reases the nerat'rB240,000 (B4,000,000 X .0") an* the *en'$nat'r 120,000 shares [(4,000,000 D100) X !

#aham pre'eren tidak diasumsikan dikon$ersi karena kon$ersi akan membuatantidiluti$e. "rtinya! kon$ersi saham pre'eren meningkatkan pembilang /,0!000 ( ,.000.000 < .0 dan penyebut 1/0.000 saham (,.000.000 100 et r$%e Fpt$'n r$%eX &ber ' 'pt$'ns P $n%reental shares

Iar>et r$%eB25 B20

X 75,000 P 15,000B25

* (B2,000,000 D B1,000) x !0 sharesb'n*

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jawaban kiesso2