1621_F1134_LDFA_TP2-W4-R1_2001615382_ELLI RAHMAYANIE.docx

Accumulated other comprehensive income aoci 804117 30

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Accumulated other comprehensive income (AOCI) ……………… …. . 804,117 30 June 2014 Accumulated other comprehensive income (AOCI) …………………. . 1,716,961 Forward Contract {(96-85) x 150,000}/(1,01) 4 …………………………… 1,716,961 1 Oktober 2014 Accumulated other comprehensive income (AOCI) …………………. . 750,000 Gain on Forward Contract (105-100) x 150,000 ………………………………. . 750,000 Foreign Currency ………………………………………………………………………. 15,750,000 Account Receivable ………………………………………………………………. 15,750,000 Cash …………………………………………………………………………………………. 15,000,000 Forward Contract …………………………………………………. .…………………. . 750,000 Foreign Currency ………………………………………………………………………………. 15,750,000 Kasus 2 Marina Corp perusahaan yang berlokasi di California, USA, berbinis menjual produk elektronik dengan pelanggan perusahaan di beberapa Negara di Eropa. Pada tanggal 1 Desember 2014, Marina Corp menjual produknya ke Inggris , London Inc , senilai £ 1.000.000 dengan syarat 2/10, n/60. Harga pokok penjualan adalah $800.000. Perekonomian USA cenderung membaik, sehingga mengakibatkan mata uang US$ cenderung menguat dibandingkan dengan mata uang kuat dunia, termasuk terhadap mata uang £ (GBP). Untuk mengurangi kerugian yang mungkin timbul dari ekspor produk elektronik tsb, maka Marina Corp mengikat forward contract senilai £1.000.000 kepada Pasir Padi Corp untuk penyerahan di 30 January 2015. Tingkat suku bunga diskonto yang wajar untuk tahun 2014 adalah 12% per tahun atau 1% per bulan. Penyelesaian transaksi kontrak per transaksi (not be settled net). Berikut adalah informasi terkait dengan kurs GBP/US$: 1 Dec 2014 31 Dec 2014 30 Jan 2015 Spot rate1 1.2443 1.2420 1.2418 30 day future rate 1.2410 1.2408 1.2407 60 day future rate 1.2410 1.2409 1.2406 1134F – Akuntansi Transaksi Keuangan Kompleks
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