Bukan (Melulu) Masalah Nilai, Boss…

Ada sedikit insiden gak penting, dan gak perlu pas kuliah semester kemaren. Ceritanya, pas hasil assignment Accounting gue di balikin, ada dua bagian jawaban gue yang disalahin, rinciannya:

1. Bagian Cash Flow Statement, jawaban gue yang begini:

Cash paid for employee = expense + beginning wages payable – ending wages payable

disalahin sama sang tutor, jadi begini:

Cash paid for employee = expense + ending wages payable – beginning wages payable

gambarnya bisa diliat di sini:

2. Bagian worksheet, jawaban gue soal expense di worksheet juga di salahin. Gue bikin nilai expense di worksheet itu negatif (-), karena logika gue soal expanding accounting equation bilang kalo expense tuh ya di tulis negative soalnya kan ngurangin equity.

Sebenernya dua masalah ini cuma ngurangin nilai gue 1.5 dari total nilai 30 (atau 5 poin di skala 100), tapi rasanya ada yang ganjel aja, dan siapa tau sang dosen meriksa final exam dengan cara yang sama? Akhirnya, dengan tekad mulia untuk menjaga kredibilitas Sang Universitas peringkat 62 dunia minta klarifikasi (dan karena memang gue yakin jawaban gue bener), e-mail pun di kirim ke sang dosen:

Dear Jxxx,

My name is Maman Firmansyah, I am your student at Accounting Essentials for Decision Making course. I want to ask you regarding the last assigment, especially:

  1. Question 2 (cash flow statement), my answer was penalised by examiner.
    While I answered:
    Cash paid for employee = expense + beginning wages payable – ending wages payable, it was corrected by examiner by:
    Cash paid for employee = expense + ending wages payable – beginning wages payable.
    I drawn the answer from the equation that:
    Ending wages payable = Beginning wages payable + expense – cash paid for employee.
    I also refer to the textbook of Financial Accounting 6th ed. by Hogget, Edward, Medlin page 808 which mention that “cash paid for expense = total accrual expense + beginning accrual payable – ending accrual payable.”
  2. Question 3a (worksheet), I filled the expense amount in a negative number and it was corrected by examiner, state that the expense amount should be in a positive sign. I quite confuse because in my opinion, in a worksheet which was based from accounting equation, the (normal) expense transaction should be in a negative sign, not a positive sign (Asset = (Liabilities + Capital + Revenue – Expense). I’ve also referred with the textbook (Marshall, McCartney, Van Rhyn, McManus, Viele, Accounting 2nd end, p. 84), in  a similar worksheet the expense transaction were recorded in a negative sign. Also, from your tutorial answer published in myuni, especially Tutorial 3 (E3-1, E3-19) and Tutorial 4 (E4-5, E4-16), similar worksheet recorded expense in negative sign.

I would like to have an explanation about this problems, so I can avoid to make similar mistake in the next final exam.

Thank you for your attention and assistance.

Best regards,

Lantas dibales sama sang dosen:

Hello Maman

Thankyou for your questions.

I am surprised the examiner marked your assignment in this way regarding question 2 as you are right in your approach as cash paid for wages = expense + opening wages payable – closing wages payable.  If you have lost marks for this part of the question I am happy to review your mark.

Regarding the worksheet you should not be penalised if you use a negative number as long as you are clear that the total of expenses reduces the owner’s equity balance as profit (which is revenue less expenses) increases owner’s equity.  Again I can loook at your answer if you feel you have been
penalised.  I can also assure you that there is no worksheet question in the exam.

Kind Regards

Karena males, dan memang tujuan mulia gue emang bukan minta review nilai, maka gue bales begini:

Dear Jxxx,

I would like to express my appreciation for your quick response and confirmation of my questions. I am glad to know that my way of answering the assignment questions is not false, and it would convince me in preparing the final exam.
However, I am not so keen in reviewing my assignment result because I think I have satisfied enough with the overall result. I think it would better for me to consentrate in preparing for the final exam this wednesday.

For your consideration, and evidence of my previous questions, herewith I attach scan result of my assignment pages.

Wish me luck with the exam and thank you for your kind help and attention.

Best regards,

Yang bikin kesel, dan sebel, adalah e-mail terakhir dari sang dosen:

Hi Maman

I see that Bill did not penalise you much at all for the issues you raised.

I wish you well in the upcoming exam this Wednesday.

Kind Regards

Ngeselin banget, gak students gak dosen, ngomongnya masalah nilai melulu… Apa emang gitu standarnya universitas peringkat 62 dunia?

Tentang Maman Firmansyah

Seorang pegawai yang gak jelas kerjaannya, selain apa yang disuruh atasan. Suami dari seorang istri dan ayah dari dua orang anak.
Pos ini dipublikasikan di Campus Life. Tandai permalink.

Tinggalkan Balasan

Isikan data di bawah atau klik salah satu ikon untuk log in:

Logo WordPress.com

You are commenting using your WordPress.com account. Logout / Ubah )

Gambar Twitter

You are commenting using your Twitter account. Logout / Ubah )

Foto Facebook

You are commenting using your Facebook account. Logout / Ubah )

Foto Google+

You are commenting using your Google+ account. Logout / Ubah )

Connecting to %s