Soal 1 : Darryl membuka usaha kantor Akuntan dengan nama “Darryl Akuntan” transaksi-transaksi selama bulan Maret adalah sebagai berikut :
Maret 2 Karyanto menginvestasikan sebagai modal pertama :
Uang tunai Rp. 1.750.000
Peralatan kantor Rp. 1.500.000
Gedung kantor Rp. 4.250.000
Maret 5 Dibeli tunai suplai kantor seharga Rp. 200.000
Maret 8 Diterima Pendapatan jasa Rp. 1.450.000
Maret 10Bibayar upah buruh Rp. 30.000
Maret 15Diterima pendapatan Jasa Rp. 600.000
Maret 20Dibeli dengan kredit dari Toko “Liberties” peralatan kantor Rp. 750.000
Maret 25Dibeli dengan kredit dari Toko “Nauli” suplai kantor Rp. 300.000
Maret 27Dibayar beban kebersihan kepada petugas pemerintah daerahRp. 150.000
Maret 28Diterima pendapatan jasa Rp. 500.000
Maret 30Dibayar Beban Gaji yang akan dibayarkan bulan depan Rp. 300.000

Diminta :
a. Mencatat transaksi tersebut kedalam jurnal umum
b. Posting jurnal umum ke buku besar 3 kolom dan neraca saldo

Variable rate cd’s = $90 treasury bills = $150 discount loans = $20 treasury notes = $100 fixed rate cds = $160 money market deposit accts. = $140 savings deposits = $90 fed funds borrowing = $40 variable rate mortgage loans $140 demand deposits = $40 primary reserves = $50 fixed rate loans = $210 fed funds lending = $50 equity capital = $120 a. develop a balance sheet from the above data. be sure to divide your balance sheet into rate-sensitive assets and liabilities as we did in class and in the examples. b. perform a standard gap analysis and a duration analysis using the above data if you have a 1.15% decrease in interest rates and an average duration of assets of 5.4 years and an average duration of liabilities of 3.8 years. c. indicate if this bank will remain solvent after the valuation changes. if so, indicate the new level of equity capital after the valuation changes. if not, indicate the amount of the shortage in equity capital.