1. SOAL ASISTENSI AKUNTANSI KEUANGAN 2
ACCOUNTING CHANGES AND ERROR
Dosen: Ibu Dini Marina | Asdos: Fabiola Kristi | Pertemuan 11 | Page 1
UNIVERSITAS INDONESIA
FAKULTAS EKONOMI
DEPARTEMEN AKUNTANSI
PROBLEM 1
AAA Co. is in the process of adjusting and correcting its book at the end of 2008. In reviewing its
records, the following information is compiled:
1. Before 2008, AAA Co. accounted for its income from long term construction contracts on the
completed basis (zero profit/cost recovery). Early in 2008, AAA changed the percentage of
completion basis for accounting purposes. Income for 2008 has been recorded using the
percentage of completion method. The following information is available.
Pretax Income
Percentage of Completion Method
Pretax Income
Completed Contract
Prior to 2008 150,000 95,000
2008 60,000 20,000
2. At Dec. 31, 2008, AAA decided to change the depreciation method on its office equipment
from double declining balance to straight line method. The equipment has an original cost of
$100,000 when purchased on Jan. 1, 2006. It has a 10 years useful life and no salvage value.
Depre. exp. recorded prior to 2008 under the DDM was $36,000. AAA has already recorded
2008 depreciation expense of $12,800 using the double declining balance method.
3. AAA has failed to accrue sales commissions payable at the end of each of the last 2 years, as
follow: 31 December 2007  4,000; 31 December 2008  2,500.
4. In reviewing the Dec. 31, 2008, inventory, AAA discovered errors in its inventory taking
procedures that have caused inventories for the last 3 years to be incorrect, as follows:
31 Dec. 2006 Understated 16,000
31 Dec. 2007 Understated 21,000
31 Dec. 2008 Overstated 6,700
Instructions:
Prepare the journal entries necessary at December 31, 2008 to record the above corrections and
changes! The books are still open for 2008. The income tax rate is 40%. AAA has not yet
recorded its 2008 income tax expense and payable amounts so current year tax effects may be
ignored. Prior year tax effects must considered in item 1.
PROBLEM 2
Pada saat mengaudit laporan keuangan PT Sarina untuk periode yang berakhir 31 Desember 2002,
anda menemukan berbagai kesalahan sebagai berikut.
1. 1 Januari 2002, PT Sarina membeli mobil baru seharga Rp220 juta. Estimasi masa manfaat
mobil ini adalah 10 tahun dengan nilai sisa Rp71.5 juta. Perusahaan menggunakan sum of the
year digit untuk mencatat depresiasinya. Berdasarkan informasi yang ada, Anda mengestimasi
bahwa masa manfaat untuk aktiva sejenis adalah 8 tahun dengan nilai sisa yang sama.
Depresiasi untuk tahun 2002 sudah dicatat perusahaan dengan menggunakan metode baru ini.

2. SOAL ASISTENSI AKUNTANSI KEUANGAN 2
ACCOUNTING CHANGES AND ERROR
Dosen: Ibu Dini Marina | Asdos: Fabiola Kristi | Pertemuan 11 | Page 2
UNIVERSITAS INDONESIA
FAKULTAS EKONOMI
DEPARTEMEN AKUNTANSI
2. PT Sarina belum mencatat beban komisi penjualan yang terutang pada 31 Desember 2001
sebesar Rp10,000,000 dan 31 Desember 2002 sebesar Rp16,500,000.
3. Perusahaan menerbitkan obligasi pada tanggal 1 Juli 2000 dengan nilai nominal Rp750 juta
dan bunga 8% yang dibayar secara tahunan tiap tanggal 1 Juli, dan akan jatuh tempo pada
tanggal 2 Juli 2010. Obligasi tersebut diterbitkan dengan nilai diskon Rp40 juta, dengan
tingkat bunga pasar pada saat diterbitkan 10%. Sejak diterbitkan, perusahaan belum
melakukan amortisasi atas diskon atau premium. Amortisasi diskon/premium direncanakan
menggunakan metode garis lurus.
4. Nilai persediaan pada 31 Desember 2002 overstated sebesar Rp43,350,000.
5. Hak paten sebesar Rp120 juta yang diperoleh perusahaan pada tanggal 1 Januari 2000
(estimasi masa manfaat 8 tahun) belum pernah diamortisasi.
6. Hutang dagang sebesar Rp25 juta yang berasal dari pembelian pada 28 Desember 2001 dicatat
pada 5 Januari 2002 pada saat barang diterima. Persediaan 31 Desember 2001 telah termasuk
barang tersebut (pencatatan persediaan dengan metode periodik). Hutang tersebut telah lunas
pada bulan Februari 2002.
Instruksi:
Buatlah jurnal penyesuaian yang diperlukan untuk masing-masing kasus di atas dengan asumsi
pembukuan tahun 2002 dari PT Sarina belum ditutup dan abaikan pengaruh pajak.
HOMEWORK
The first audit of the books of Brue Gingrich Co. was made for the year ended Dec. 31, 2008. In
examining the books, the auditor found that certain items had been overlooked or incorrectly
handled in the last 3 years. These terms are:
1. At the beginning of 2006, the company purchased a machine for $510,000 (salvage value of
$51,000) that had useful life of 6 years. The bookkeeper used straight line depreciation, but
failed to deduct the salvage value in computing the depreciation base for the 3 years.
2. At the end of 2007, the company failed to accrue sales salaries of $45,000.
3. Gingrich Co. received payment for rental warehouse from its customer 60,000,000 on Dec. 1,
2008. For 6 months until June 1, 2009. This payment was recorded as rent revenue in 2008.
4. In 2008, the company write off $87,000 of inventory considered to be obsolete; instead of
recording the write off as a loss on write down of inventory, Gingrich charge the write off
directly to Retained Earnings.
Instructions:
Prepare the journal entries necessary in 2008 to correct the book, assuming that the book has
not been closed. Disregard the effects of correction on income tax.