Adalah metode perhitungan penyusutan harta tetap yang didasari pada perkiraan
kemampuan produksi barang yang akan dihasilkan selama umur manfaat dari harta tetap
yang bersangkutan. Metode ini paling banyak diaplikasi pada perhitungan penyusutan
harta tetap mesin. Cara perhitungan penyusutan dengan cara ini dapat dirumuskan
sebagai berikut :
x ( Harga perolehan -
Rumus ini juga bisa dibuat dengan terlebih dahulu memperhitungkan penyusutan per unit
barang. Lalu setelah itu dikalikan dengan unit produksi masing masing tahun.
Perhitungannya adalah sebagai berikut :
x Produksi tahun ke - n
Example :
PT. Ansa Sehati accord on 6 january 2003 to buy a machine with price Rp. 54.000.000.
then on 8 january 2003 costs incurred expenses until the machine can be used are :
transportation costs Rp. 3.000.000, the cost of installing Rp. 4.000.000, and trials costs
Rp. 3.000.000. this machine has the estimated useful life of 5 years with a residual value of
Rp. 10.000.000, machine during its useful life is estimated to be able to work for 25.000
hours and can produce 700.000 units of goods. Summary of work hours and the number
of items to be produced during its economic life is :
Year
2003
2004
2005
2006
2007
Jumlah
Office hours
6.800
2.500
4.200
6.200
5.300
25.000
Production unit
150.000
70.000
82.000
100.000
98.000
500.000
Answer :
A. Depreciation Expense per year
The cost of the machine is
purchase price
Transportation costs
Rp. 3.000.000
Insrallation costs
Rp. 4.000.000
Trial costs
Rp. 3.000.000
Amount of surcharge
The cost of the machine
B. Depreciation / year :
150.000 x Rp. 54.000.000 = Rp. 16.200.000
500.000
70.000 x Rp. 54.000.000 = Rp. 7.560.000
500.000
82.000 x Rp. 54.000.000 = Rp. 8.856.000
500.000
100.000 x Rp. 54.000.000 = Rp. 10.800.000
500.000
98.000 x Rp. 54.000.000 = Rp. 10.584.000
500.000
Rp. 54.000.000
Rp. 10.000.000 +
Rp. 64.000.000
C. Tables Depreciation
Year
Acquisition
Price
2003 Rp. 64.000.000
Depreciation
expense
Rp. 16.200.000
Rp. 7.560.000
Rp. 8.856.000
Rp. 10.800.000
2007
Rp. 10.584.000
Rp. 64.000.000
Jumlah
Rp. 54.000.000
Acc.
depreciation
Rp.
16.200.000
Rp.
23.760.000
Rp. 32.616.000
Rp.
43.416.000
Rp.
54.000.000
Book value
Rp. 47.800.000
Rp. 40.240.000
Rp. 31.384.000
Rp. 20.584.000
Rp. 10.000.000
2)
Fixed Assets are disposed of or removed must be removed from the books and
recorded with the following journals
If it is over its economic life :
Accumulated depreciation of machine X
Rp
Machine X
Rp..
If it has not exhausted its economic life :
Accumulated depreciation of machine X
Rp.
Loss due to disposal
Rp
Machine X
Rp..
Example :
A machine with a purchase price Rp. 96.000.000 severely damaged so its use
should be discontinued. Accumulated depreciation amounted Rp. 94.000.000.
costs for removal of Rp. 3.000.000 paid in cash, with no evidence of cash. 611.
Losses due to engine stoppage, calculated as follows :
Price book machine : Rp. 94.000.000 Rp. 94.000.000 = Rp. 2.000.000
Removal costs
= Rp. 3.000.000 +
Jumlah kerugian
= Rp. 5.000.000
Jurnalnya :
Akumulasi penyusutan mesin Rp. 94.000.000
Rugi penghentian aktiva tetap Rp. 5.000.000
Mesin
Rp. 99.000.000
Rp..
Rp..
Rp..
Example
Rp. 220.000.000
Rp. 74.000.000
Rp. 288.000.000
Rp.
6.000.000
Example :
A machine purchased in January 2004 for Rp. 159.000.000 and up to 31 december 2006
have been depreciated Rp. 52.000.000. on the 8 january 2008 exchanged for a new
machine at a price similar Rp. 205.000.000
Requested :
a. Calculated the profit/ loss on the exchange, if the exchange is :
1) Add cash Rp. 100.000.000
2) Add cash Rp. 90.000.000
b. Make journal
Answer :
a. Calculated the profit / loss on exchange
Purchase price of the machine
Rp. 205.000.000
Price of the old machine
Rp. 159.000.000
Accumulated depreciation
Rp. 52.000.000 Book value of the old machine
Rp. 107.000.000 Difference between the book value
Rp. 98.000.000
1) Additional cash Rp. 100.000.000
Difference between the book value
Rp. 98.000.000
Additional cash
Rp. 100.000.000 Exchange loss machine
Rp. 2.000.000
2) Additional cash Rp. 90.000.000
Difference between the book value
Rp. 98.000.000
Additional cash
Rp. 90.000.000 Exchange earnings machine
Rp. 8.000.000
b. Jpurnal
1) Additional cash Rp. 100.000.000 (loss arising)
Machine (new)
Rp. 205.000.000
Accumulated Depreciation Machine
Rp. 52.000.000
Exchange loss machine
Rp.
2.000.000
Machine (old)
Rp. 159.000.000
Cash
Rp. 100.000.000
2) Additional cash Rp. 90.000.000 (profit arising)
Machine (new)
Rp. 197.000.000
Accumulated depreciation machine
Rp. 52.000.000
Machine (old)
Rp. 159.000.000
Cash
Rp. 90.000.000
DAFTAR ISI
Kata Pengantar ................................................................................................................ i
Daftar Isi ............................................................................................................................. ii
Aktiva tetap
Pengertian .......................................................................................................................... 1
Metode aktiva tetap
a. Metode garis lurus ............................................................................................... 2
Pengertian .............................................................................................................. 2
Contoh soal ............................................................................................................. 2
b. Metode jumlah angka tahun ........................................................................... 3
Pengertian .............................................................................................................. 3
Contoh soal .................................................................................................... 3 - 4
c. Metode saldo menurun ganda ........................................................................ 5
Pengertian .............................................................................................................. 5
Contoh soal ......................................................................................................5 - 6
d. Metode jam kerja ................................................................................................ 7
Pengertian .............................................................................................................. 7
Contoh soal ......................................................................................................7 - 8
e. Metode unit produksi ......................................................................................... 9
Pengertian .............................................................................................................. 9
Contoh soal .............................................................................................. 10 - 11
Penghentian pemakaian aktiva tetap .................................................................. 12
Penjelasan ............................................................................................................ 12
Penjelasan ............................................................................................................ 13
Penjelasan ............................................................................................................ 14
Penjelasan ............................................................................................................ 15
daftar pustaka
valensia, salwa. 2013. Modul akuntansi 2B untuk SMA dan MAK. Jakarta.
Penerbit ERLANGGA
Harti, Dwi. 2008. Modul Akuntansi 2B untuk SMK dan MAk. Jakarta. Penerbit
ERLANGGA
penutup
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