Soal Akuntansi Biaya : P6-6 (Metode FIFO)

	Soal P6-6   (Metode FIFO)
	Upton Manufacturing Company memproduksi single model suatu portable work bench
	Perusahaan menggunakan process costing dengan metode FIFO, dan mencatat dalam
	rekening WIP pada masing-masing Departemen Cutting dan Assembly.
	Komponen produk bangku tersebut dipotong dari bahan wood dan metal di Dep Cutting
	kemudian ditransfer ke Dep Assembly.
	Berikut adalah data operasi bulan Oktober.
			Dep Cutting		Dep Assembly
	Persediaan awal (unit)
	Dep Cutting :               Material	90%
	Labor	40%
	FOH	20%	1,000	unit
	Dep Assembly:           Material	75%
	Labor	60%
	FOH	60%			2,000	unit
	Unit diproses mulai awal di Dep Cutting		9,000	unit
	Unit yg ditransfer ke Dep Assembly		8,500	unit	8,500	unit
	Unit yg ditransfer ke Finished Good inv.				9,500	unit
	Persediaan akhir (unit) di :
	Dep Cutting :                Material	100%
	Labor	80%
	FOH	100%	1,500	unit
	Dep Assembly :          Material	60%
	Labor	40%			1,000	unit
	FOH	40%
	Cost pd persediaan awal:
	Biaya dr Dept sebelumnya				$          4,000
	Materials		$          8,010		$              400
	Labor		$          1,750		$              800
	FOH		$              790		$          1,600
	Cost yg ditambahkan bln Desember
	Materials		$        81,900		$        30,100
	Labor		$        18,600		$        21,315
	FOH		$        39,200		$        30,015
	Diminta:
	1)  Buat laporan produksi  Dept Cutting dan Dep Assembly dg metode FIFO
	2) Jika masing2 Dep mempunyai rekening WIP sendiri2, buat jurnal untuk mencatat
	pembebanan biaya produksi dan transfer biaya antar departemen tersebut WIP Dep Cutting WIP Dep Assembly (UNIT) (UNIT) 1/10 1,000   1/10 2,000     8,500 8,500 9,500 9,000 1,500 31/10   1,000 31/10 10,000 10,000 10,500 10,500 WIP Dep Cutting WIP Dep Assembly ($) ($) 1/10  $         10,550     1/10  $         6,800      $         81,900  $       128,350 Cf PD  $     128,350  $        197,020  $         18,600   M  $       30,100    $         39,200   L  $       21,315    $         21,900 31/10    F  $       30,015  $          19,560 31/10    F  $       150,250  $       150,250  $     216,580  $        216,580 Equivalent Unit Departemen Cutting Material = 1,000 x 10% + 7,500 +          1,500 x 100% =      9,100 Labor  = 1,000 x 60% + 7,500 +          1,500 x 80% =      9,300 FOH = 1,000 x 80% + 7,500 +          1,500 x 100% =      9,800 Departemen Assembly Cf PD = 7,500 + 1,000 x 100% =      8,500 Material = 2,000 x 25% + 7,500 +          1,000 x 60% =      8,600 Labor  = 2,000 x 40% + 7,500 +          1,000 x 40% =      8,700 FOH = 2,000 x 40% + 7,500 +          1,000 x 40% =      8,700 Cost per unit: Departemen Cutting Material  $         81,900   =  $    9.00  per   unit  9,100 Labor  $         18,600   =  $    2.00  per   unit  9,300 FOH  $         39,200   =  $    4.00  per   unit  9,800 Total  $  15.00 per unit Departemen Assembly Cf PD           128,350   =  $  15.10  per   unit  8,500 Material             30,100   =  $    3.50  per   unit  8,600 Labor             21,315   =  $    2.45  per   unit  8,700 FOH             30,015   =  $    3.45  per   unit  8,700 Total  $  24.50 per unit Perhitungan Biaya Departemen Cutting Nilai Persediaan awal  $    10,550 Penyelesaian WIP: M 100 x  $         9 =  $         900 L 600 x  $         2 =  $      1,200 F 800 x  $         4 =  $      3,200  $      5,300 Unit Start and Finished 7,500 x  $  15.00 =  $  112,500 Transfer ke Dep Assembly  $  128,350 Persediaan Akhir Dep Cutting: M  1,500 x  $         9 =  $    13,500 L  1,200 x  $         2 =  $      2,400 F  1,500 x  $         4 =  $      6,000  $    21,900 TOTAL Biaya yang diperhitungkan  $  150,250 Departemen Assembly Nilai Persediaan awal  $      6,800 Penyelesaian WIP: M 500 x  $    3.50 =  $      1,750 L 800 x  $    2.45 =  $      1,960 F 800 x  $    3.45 =  $      2,760  $      6,470 Unit Start and Finished 7,500 x  $  24.50  $  183,750 Transfer ke FG Inventory  $  197,020 Persediaan Akhir Dep Assembly: Cf PD  1,000 x  $  15.10 =  $    15,100 M     600 x  $    3.50 =  $      2,100 L     400 x  $    2.45 =  $         980 F     400  $    3.45  $      1,380  $    19,560 TOTAL Biaya yang diperhitungkan  $  216,580 *)  Cf PD   =   Cost from Preceding Department

Latihan Manajemen Keuangan 2 : Bourne and Bond

Soal3

	Bourne	Bond
Pendapatan sekarang	Rp400,000,000	Rp100,000,000
Saham Beredar	5,000,000	2,000,000
P/E ratio	20	15
EPS	Rp80	Rp50
HPS	Rp1,600	Rp750
Rasio pertukaran	=1100/1600	0.6875
Jumlah saham	=RPX2jt	1,375,000
Setelah merger:
Pendapatan sekarang	Rp500,000,000
Saham Beredar	6,375,000
P/E ratio	20
EPS	Rp78
HPS	Rp1,569

Soal4

NPV	= PVgab - (PVA + PVB) - (Cash - PVB)
	=200000000000-(100000000000+30000000000)-(50000000000-30000000000)
	Rp50,000,000,000

Soal5

AL selain kas	600
Bangunan	350
Tanah	250
Mesin	100
Total		1300
Dikurangi
Biaya likuidasi	TA/TD
Hutang Pajak	15
Hutang Gaji	45
Hipotek	350
		410
Dana yang tersedia		890
Kewajiban yang belum terlunasi				Pelunasan
Hutang Dagang	75			50.37736
Hutang Bank	100			67.16981
Hipotek	150			100.7547
Obligasi	1000			671.6981
		1325			890
Proporsi pembagian		0.671698113

Soal6

Harta		Kewajiban & Modal
Kas	50	Hutang Dagang	75
Piutang	500	Hutang Pajak	15
Persediaan	500	Hutang Gaji	45
		Hutang Bank	100
Bangunan (net)	650	Hipotek	500
Mesin (net)	350	Obligasi	1000
Tanah	200	Saham Biasa	750
		Rugi	(235)
Total	2250	Total	2250
Hasil Penjualan Aktiva
AL selain kas	600
Bangunan	350
Tanah	250
Mesin	100
Total		1300
Dikurangi
Biaya likuidasi	TA/TD
Hutang Pajak	15
Hutang Gaji	45
Hipotek	350
		410
Dana yang tersedia		890
Kewajiban yang belum terlunasi				Pelunasan
Hutang Dagang	75			50.37735849
Hutang Bank	100			67.16981132
Hipotek	150			100.754717
Obligasi	1000			671.6981132
		1325			890
Proporsi pembagian		0.671698113

Soal7

Alternatif leasing
Lease payment
	75000000	= X + PVIFA X (10%,4)
		=X + 3.170X
	X	=75000000/4.170
	X	17,985,612
Skedul lease payment
EOY	Lease payment	Tax shileld	NCF	PV NCF (12%)
0	17,985,612		17,985,612	17,985,612
1	17,985,612	3,597,122.30	14,388,489	12,846,865
2	17,985,612	3,597,122.30	14,388,489	11,470,416
3	17,985,612	3,597,122.30	14,388,489	10,241,442
4	17,985,612	3,597,122.30	14,388,489	9,144,145
5	-	3,597,122.30	(3,597,122)	(2,041,104)
NPV arus kas leasing				59,647,376
Alternatif hutang
Angsuran hutang
	75000000	=PVIFA X (7.5%, 10)
	X	=75000000/6.864
	X	10,926,573
skedul pelunasan hutang
Periode	Total Angsuran	Pembayaran Bunga	Angsuran Pokok	Saldo Pinjaman
SM0				75,000,000
SM1	10,926,573	5,625,000	5,301,573	69,698,427
SM2	10,926,573	5,227,382	5,699,191	63,999,235
SM3	10,926,573	4,799,943	6,126,631	57,872,604
SM4	10,926,573	4,340,445	6,586,128	51,286,476
SM5	10,926,573	3,846,486	7,080,088	44,206,389
SM6	10,926,573	3,315,479	7,611,094	36,595,294
SM7	10,926,573	2,744,647	8,181,926	28,413,368
SM8	10,926,573	2,131,003	8,795,571	19,617,797
SM9	10,926,573	1,471,335	9,455,239	10,162,558
SM10	10,926,573	762,192	10,164,382	(1,823)
EOS	Angsuran	Pembayaran Bunga	Penyusutan	Tax shield	NCF	PV NCF (12%)
0	0	0			0	0
1	10,926,573	5,625,000	6,000,000	2,325,000	8,601,573	7,679,976
2	10,926,573	5,227,382	6,000,000	2,245,476	8,681,097	6,920,517
3	10,926,573	4,799,943	6,000,000	2,159,989	8,766,585	6,239,882
4	10,926,573	4,340,445	6,000,000	2,068,089	8,858,484	5,629,727
5	10,926,573	3,846,486	6,000,000	1,969,297	8,957,276	5,082,599
6	10,926,573	3,315,479	6,000,000	1,863,096	9,063,478	4,591,840
7	10,926,573	2,744,647	6,000,000	1,748,929	9,177,644	4,151,500
8	10,926,573	2,131,003	6,000,000	1,626,201	9,300,373	3,756,265
9	10,926,573	1,471,335	6,000,000	1,494,267	9,432,306	3,401,384
10	10,926,573	762,192	6,000,000	1,352,438	9,574,135	3,082,615
NPV arus kas pinjam						50,536,306