DISKUSI

Accounting Theory

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1.Kesinambungan (continuity) adalah postulat atau konsep yang kurang relevan, yang tidak mengarah pada penyajian informasi mengenai sumber-sumber perusahaan, komitmen dan kegiatan operasional. Setujukah saudara atas pernyataan tersebut? Jelaskan!
2.Dalam mempertimbangkan relevansi suatu informasi yang bertujuan umum (general purpose information) perhatian difokuskan pada kebutuhan umum pemakai, dan bukan pada kebutuhan pihak-pihak tertentu. Semua informasi mungkin mempunyai tingkat relevansi yang rendah untuk kegunaan khusus tertentu, sementara besar relevansinya untuk kegunaan lain. Setujukah saudara atas pernyataan tersebut? Jelaskan!

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Accounting Theory

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3.Jika pada suatu perusahaan pada tahun ini persediaan dinilai dengan metode moving average dan tahun lalu dinilai dengan metode lower cost or market , akuntan dapat saja memberikan opini tanpa kualifikasi (unqualified opinion ). Setujukah saudara atas pernyataan tersebut? Jelaskan!
4.Bila terdapat beberapa kemungkinan kesimpulan yang tidak pasti mengenai penilaian suatu pos, maka lazimnya dipilih alternatif yang menghasilkan laba kotor atau nilai aktiva yang paling besar. Setujukah saudara dengan pernyataan tersebut? Mengapa? Jelaskan! 5.Aktivitas perusahaan anak dan perusahaan induk jika digabungkan untuk tujuan akuntansi dan pelaporan merupakan penyimpangan dari konsep entitas ekonomi. Bagaimana pendapat anda? Jelaskan!
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Accounting Case

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Juan Valdez lives high in the Pyrenees near the city of Pamplona, capital of Navarre in northern Spain. He makes his living by making and selling wooden wheelbarrows to farmer in the surrounding district. Many of his children have moved away to other parts of the country. One has even emigrated to the US and is a student at Suny-Buffalo in upstate New York. Senor Valdez has two wheelbarrows in stock, both of which he made for P5,000. (the currency in Spain is known as Peseta Pta or P for short). He sells his wheelbarrows for P7,500 for a profit for P2,500. His balance sheet prior to the last sale simply showed P105,000 in cash and P1,000 in inventory. His balance sheet after the sale showed P112,500 in cash and P5,000 in inventory. Unfortunately, the price of the woods he needs for making the wagons has risen substantially. Juans wife Conchita, who does his bookkeeping, realizes that the next wagon will cost him P6,000 to make. What troubles her is that when he has replaced the wagon he has sold, they will have only P106,500, not the P107,500 that they normally have. Since their cash will have increased only P1,500, she wonders whether she would be right to register profit of P2,500 on the sale.

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Accounting Case

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Required: 1.Draw up an opening and a closing balance sheet for senor Valdez using conventional accounting methods. Also draw up an income statement showing the profit of P2,500 on the sale. Reconcile your income statement to your change in owners equity.
2.What accounting changes would you suggest that senor Valdez make given that the cost of wheelbarrows has risen to 20%? Can you reconcile his cash increase of P1,500 with the income statement? 3.Restate senor Valdezs closing balance sheet in current cost term. What effect does this have on his equity? Can you reconcile the change in the owners equity with the income statement?

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