Makalah Aktiva Tetap
Makalah Aktiva Tetap
Penulis
DAFTAR ISI
KATA PENGANTAR.
.1
DAFTAR ISI.
2
PENGANTAR MATERI
.3
STRAIGHT LINE METHOD.
..4
DECLINCING BALANCE..
6
SUM OF THE YEAR..
.9
SERVICE HOUR METHOD...
..12
PRODICTIVE OUTPUT METHOD.
.16
PENGHENTIAN AKTIVA TETAP.1926
DIBUANG (DISCARDED).....
..20
DIJUAL (SOLD)......
..21
TUKAR TAMBAH (TRACLE-INS).......2226
PERTUKARAN SEJENIS
(SIMILAR EXCHANGES).
23
PERTUKARAN TIDAK SEJENIS
( AXCHANGES ARENT SIMILAR)......
.25
DAFTAR
PUSAKA...27
PENUTUP.
.28
Pengantar Materi
Aktiva tetap dalah harta yang dibeli perusahaan untuk membantu
operasional perusahaan. Adapun ciri-ciri harta tetap :
Dibeli oleh prusahan untuk membantu operasional perusahaan
dan bukan untuk dijual.
3 | AKTIVA TETAP (PT.SUMMER IQUAZU)
Keterangan :
P
HP
tetap
NS
UE
b.Soal :
on 31 December 2001 PT. SUMMER IQUAZU buy a machine costing
Rp.65.000.000,- at a cost of Rp.500.000,-. Rp.2.500.000,- test fee. The
5 | AKTIVA TETAP (PT.SUMMER IQUAZU)
Rp. 500.000,Rp.2.500.000,Rp.
Depreciation of year :
Table depreciation :
Tanggal
Keterangan
Beban
penyustan
(Rp)
31/12/02
12.600.000
Akumulasi
Penyusutan
(Rp)
Nilai
Buku
(Rp)
12.600.000
55.400.000
31/12/03
31/12/04
31/12/05
31/12/06
Thn. Peny2003
Thn. Peny2004
Thn. Peny2004
Tnh. Peny2005
Jumlah
12.600.000
12.600.000
12.600.000
12.600.000
63.000.000
25.200.000
37.800.000
50.400.000
63.000.000
42.800.000
30.200.000
17.600.000
5.000.000
DECLINCING BALANCE
a.Pengertian
metoda ini selalu didasari pada nilai buku harta tetap yang
bersangkutan. Nilai buku harta samakin lama akan semakin kecil, oleh
karna itu besarnya penyusutan smakin lama akan samakin kacil juga.
Penyusutan dalam metode ini dapat dicar dengan rumus :
Keterangan :
n
= Umur ekonomis
b.Soal
In december 2002 PT. SUMMER IQUAZU buy a machine with a
Rp.50.000.000,- price. surcharge as follows:
7 | AKTIVA TETAP (PT.SUMMER IQUAZU)
trial costs
Rp.2.000.000,transportation costs
Rp.1.000.000,The machine has the economic life of 4 years with a residual value of
Rp.2.000.000,requested;
calculate machine depreciation per year by the declining balance
method.
make a chart of depreciation.
Answer :
The cost of the machine:
purchase price
Rp.50.000.000,transportation costs
trial costs
total additional cost
3.000.000,the cost of the machine
Rp.53.000.000,-
Rp.1.000.000,Rp.2.000.000,Rp.
Depreciation of year :
#
=
= 50 %
depreciation of I
depreciation of II
depreciation of III : 50% x 13.250.000 = Rp. 6.625.000, depreciation of IV : 50% x 6.625.000 = Rp. 3.312.500,-
Table depreciation :
date
caption
31/12/03
Dep in 2003
Depreciation
ekspense
(Rp)
26.500.000
31/12/04
31/12/05
Deo in 2004
Dep in 2005
13.250.000
6.625.000
39.750.000
46.375.000
13.250.000
6.625.000
31/12/06
Dep in 2006
3.312.500
49.687.500
3.312.500
total
Accumulated
depreciation
(Rp)
26.500.000
Book
value
(Rp)
26.500.000
49.687.500
Keterangan :
SUE
: Sisa umur ekonomis
JUE
: Jumlah umur ekonomis
HP
: Harga perolehan
NR
: Nilai residu
10 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
b.Soal
PT.SUMMER IQUAZU buy 2 for @ Rp.70.000.000,- machines, the
cost under the name of @ Rp.1.000.000,-. @ Rp.2.500.000,- test costs,
transport costs @ Rp.500.000. This machine is operated at 28 June
2000 and is expected to be used for the next 8 years with residual value
@ Rp.10.000.000,asked:
calculate the annual depreciation of the machines with the
number of digits in the method.
make a chart of depreciation.
Answer :
The cost of the machine:
purchase price
: 2 x70.000.000
Rp.140.000.000,cost under the name : 2x1.000.000 = Rp. 2.000.000,test costs
: 2x2.500.000 = Rp.5.000.000,transportation costs : 2x500.000 = Rp. 1.000.000,total additional cost
Rp.
8.000.000,the cost of the machine
Rp.148.000.000,Depreciation of year :
Rp.148.000.000 (Rp.10.000.000 x 2)
= Rp.128.000.000,11 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
Dep on 2000 :
8/36 x 6/12 x 128.000.000 = Rp.14.222.222
Dep on 2001 :
7/36 x 128.000.000 = Rp.24.888.889
Dep on 2002 :
6/36 x 128.000.000 = Rp.21.333.333
Dep on 2003 :
5/36 x 128.000.000 = Rp. 17.777.778
Dep on 2004 :
4/36 x 128.000.000 = Rp. 14.222.222
Dep on 2005 :
3/36 x 128.000.000 = Rp. 10.666.667
Dep on 2007 :
2/36 x 128.000.000 = Rp.7.111.111
Dep on 2008 :
1/36 x 128.000.000 = Rp.3.555.556
Residual dep ( june 2009) :
8/36 x 6/12 x 128.000.000 = Rp.14.222.222
Table depreciation :
Year
caption
dep expense
(Rp)
akm. Depreciation
(Rp)
12 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
Book vallue
(Rp)
2001
dep on 2001
2002
dep on 2002
2003
dep on 2003
2004
dep on 2004
2005
dep on 2005
2006
dep on 2006
2007
dep on 2007
2008 residu dep on 2000
24.888.889
21.333.333
17.777.778
14.222.222
10.666.667
7.111.111
3.555.556
14.222.222
39.111.111
60.444.444
78.222.222
92.444.444
103.111.111
110.222.222
113.777.778
128.000.000
108.888.889
87.555.556
69.777.778
55.555.556
44.888.889
37.777.778
34.222.222
20.000.000
JKT-n x (HP-NR)
TKJ
13 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
Keterangan :
HP
: Harga perolehan
NR
: Nilai Residu
JKT-n : Jam kerja tahun ke-n
TJK
: Total jam kerja
b.Soal
January 1, 2000 PT. SUMMER IQUAZU purchase a machine at a
price of Rp.65.500.000,-. Rp. 2.500.000,- freight, installation and
testing costs Rp.3.000.000,-. This machine can operate for 5 years and
has a residual value of Rp.Rp.6.000.000,-. Over its useful life mechine
capable of working for 37.500 hours.
Years
Service hours
2000
7.950
14 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
2001
8.350
2002
8.500
2003
6.750
2004
5.950
Jumlah
37.500
asked:
calculate the annual depreciation of the machines with service
hour method.
make a chart of depreciation.
Answer :
The cost of the machine:
purchase price
:
Rp.65.500.000,installation and testing costs :
freight expense
:
total additional cost
5.500.000,the cost of the machine
Rp.3.000.000,Rp. 2.500.000,-
Depreciation of year :
# = HP NR
15 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
Rp.
Rp. 71.00.000,-
= 7I.000.000 6.000.000
= 65.000.000,Dep on 2000 :
Dep on 2001 :
Dep on 2002:
Dep on 2003 :
Dep on 2004 :
Table depreciation :
Date
Captain
31/12/00
31/12/01
31/12/02
31/12/03
31/12/04
Dep on 2000
Dep on 2001
Dep on 2002
Dep on 2003
Dep on 2004
Akm.
Dep .expense Depreciation
(Rp)
(Rp)
13.780.000,- 13.780.000,14.473.333,- 28.253.333,14.733.334,- 42.986.667,11.700.000,- 54.686.667,10.313.333,65.000.000,-
16 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
Book vallue
(Rp)
57.220.000,42.746.667,28.013.333,16.313.333,6.000.000,-
Total
65.000.000,-
UPT-n x ( HP-NR)
TP
17 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
b. Soal
PT.SUMMER IQUAZU buy a machine for Rp.70.000.000,- ,
with VAT 10%, Rp.1.000.000,- freight cost, installation
cost Rp.2.000.000,-. Engine began to be used on 28
december 2002, this engine is expected to be used for 6
years and have residu value Rp.5.000.000,-. During the
use of this machine can product 33.500 units of goods.
18 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
Year
2002
2003
2004
2005
2006
2007
Total
Units
product
6.050
5.750
7.430
4.500
5.400
4.370
33.500
asked:
calculate the annual depreciation of the machines with
productive output method.
make a chart of depreciation.
Answer :
The cost of the machine:
purchase price
:
Rp.70.000.000,VAT
: 10 %x70.000.000 = Rp. 7.000.000,Freight costs
:
Rp. 1.000.000,Installation costs :
Rp. 2.000.000,total additional cost
Rp.10.000.000,the cost of the machine
Rp.80.000.000,
Depreciation of year :
# : HP NR
: 80.000.000 - 5.000.000
: 75.000.000
19 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
dep on 2002 :
dep on 2003 :
dep on 2004 :
dep on 2005 :
dep on 2006 :
dep on 2007 :
6.050 x 75.000.000
= Rp. 13.544.776,33.500
5.750 x 75.000.000
= Rp. 12.873.134,33.500
7.430 x 75.000.000
= Rp. 16.634.328,33.500
4.500
x 75.000.000
= Rp. 10.074.627,33.500
5.400
x 75.000.000
= Rp. 12.089.552,33.500
4.370
x 75.000.000
= Rp. 9.783.583,33.500
Table depreciation :
Date
Captain
Dep
.expense
(Rp)
13.544.776,12.873.134,16.634.328,10.074.627,12.089.552,9.783.583,75.000.000,-
Akm.
Depreciation
(Rp)
13.554.776,26.417.910,43.052.238,53.126.865,65.216.417,75.000.000,-
Book vallue
(Rp)
66.455.224,53.582.090,36.947.762,26.873.135,14.783.583,5.000.000,-
DIBUANG (DISCARDED)
a.Pengantar
21 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
b.Soal
A machine with an acqulsition cost Rp.95.000.000,- suffered severe
to use is stopped, the engine accumulated depreciation amounted to
Rp.92.000.000,-. Needed to transport this machine replacemen cost of
Rp.1.000.000,-. Keep a journal of the termination of fixed assets.
Answer :
Historical cost
Accum. Dep
Loss
Freight cost
Loss
Journal :
caption
Accum dep.
Loss
Machine
Debet (Rp)
92.000.000
4.000.000
Credit (Rp)
96.000.000
DIJUAL (SOLD)
a.Pengantar
22 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
b.Soal
On 1 December 2007 bought Rp.150.000.000,- venciles to the cost.
With depreciation of Rp.50.000.000,-. On 1 March 2008 sold cast at a
price of Rp.115.000.000,-. Journalism make the termination of fixed
assets.
Answer :
Historical sold
Historical cost
Rp.150.000.000,Accum dep
(Rp. 50.000.000,-)
Book prices
Profits
Rp.115.000.000,(Rp. 100.000.000,-)
Rp. 15.000.000,-
Journal :
Caption
Cash
Accum dep
Machine
Profits
Debt (Rp)
115.000.000
50.000.000
Credit (Rp)
150.000.000
15.000.000
a.Pengantar
Dalam metode penyingkiran aktiva tetap jenis ini terdapat 2 cara
perhitungan berdasarkan jenisnya,yaitu :
Pertukaran sejenis (similar axchanges )
Pertukaran tidak sejenis (exchanges arent similar )
Dalam pertukaran aktiva tetappun pasti akan timbul Rugi atau laba.
a) Apabila aktiva tetap yang sejenis. Diakui prinsip konservatisme,
maksudnya laba diatas pertukaran tidak diakui, sedangkan rugi atas
pertukaran harus diakui.
b) Apabila aktiva tetap yang ditukar dengan aktiva lain yang tidak
sejenis maka laba / rugi dari pertukaran aktiva tersebut keduanya
diakui, dalam hal ini tidak berlaku prinsip konservatisme.
b.Soal
24 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
Answer :
Historical cost (new machine)
Historical cost (old machine)
Accum dep
Book prices
Difference
25 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
Rp.86.000.000Rp.80.000.000,Rp. 6.000.000,-
Journal :
Caption
Machine (new)
Accum dep
Machine (old)
Cash
Debt (Rp)
194.000.000
56.000.000
Credit (Rp)
170.000.000
80.000.000
Journal :
Caption
Machine (new)
Accum dep
Loss
Machine (old)
Cash
Debt (Rp)
200.000.000
56.000.000
4.000.000
Credit (Rp)
170.000.000
90.000.000
Answer :
Historical cost (new machine)
Historical cost (old machine)
Accum dep
Book prices
Difference
Adding cast
(Rp.112.000.000,-)
Rp. 68.000.000,-
Rp. 70.000.000,Difference
Rp. 68.000.000,-
27 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
Adding
Loss
Journal :
Caption
Machine (new)
Accum dep
Loss
Machine (old)
Cash
Adding cast
Debt (Rp)
180.000.000
112.000.000
2.000.000
Credit (Rp)
224.000.000
70.000.000
Rp. 65.000.000,Difference
Adding
Profit
Journal :
Caption
Machine (new)
Accum dep
Machine (old)
Cash
Profit
Debt (Rp)
180.000.000
112.000.000
Credit (Rp)
224.000.000
65.000.000
3.000.000
Daftar pusaka
28 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
Penutup
29 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )
30 | A K T I V A T E T A P ( P T . S U M M E R I Q U A Z U )