Pengantar Akuntansi 2 Warren PDF

LIABILITIES/HUTANG
Liabilities
• Pengorbanan manfaat ekonomis(asset) di
masa yang akan datang yang sifatnya
probable karena kewajiban sekarang untuk
mentransfer barang / jasa ke entitas lain
sebagai akibat transaksi/kejadian masa lalu
Klasifikasi liabilities
• Current liabilities/Hutang lancar
• Non current liabilities/Hutang tak lancar
Klasifikasi penting untuk menghitung current ratio,

current ratio menggambarkan kemampuan peru-
Sahaan memenuhi kewajiban jangka pendeknya.
Current liabilities
• Liabilities/hutang yang pelunasannya
menggunakan aktiva lancar dan umumnya
akan dilunasi kurang dari satu tahun atau satu
siklus operasi normal.
Contoh Klasifikasi
Hutang $5,000
31-12-2004 31-12-2005
Current Non Current
Jatuh tempo
Non Current liabilities
• Liabilities yang tidak bisa dikategorikan
sebagai current liabilities
Pengukuran Liabilities
• The definite in amount/jumlahnya pasti
• The estimated liabilities/jumlahnya harus
diestimasi
• The contingent liabilities/hutang bersyarat,
suatu hutang yang akan muncul manakala ada
kejadian lain yang timbul.
The definite amount liabilities
• Short term Operating Liabilities(hutang
operasi), Hutang gaji,hutang listrik, telpon,
hutang dagang.
• Short term debt ( hutang wesel)
• Line of credit setelah menarik uang
2/10,n30. Membeli BD $1,000 tgl 30/12/2004
Penilaian Current Liabilities

No Jenis Liabilities Penilaian
1 Account Payable / hutang Jika memungkinkan
dagang disajikan sebesar nilai
neto( setelah dikurangi
discount
2 Notes Payable ( hutang wesel
) Disajikan sebesar nilai
a. Tak Berbunga nominal
b. Berbunga
BONDS/OBLIGASI
• Pengertian : Hutang yang didukung oleh
serftifikat obligasi
• Manfaat pendanaan dari hutang
• Akuntansi untuk Bonds
• Sifat dari Bonds
PT. JASA MULIA
Didirikan dengan aka notaris Khoirunisa, SH, ………….
Obligasi
$1,000
Bunga 12 % setahun dibayar setiap tanggal 1 Januari dan 1 Juli

Manfaat penggunaan hutang
• Pemilik perusahaan sekarang tetap
mengendalikan perusahaan
• Biaya bunga merupakan deductable Expense
• Tarip bunga mungkin lebih rendah daripada
tarip divident
Jenis Bonds
No Jenis Bonds Penjelasan

1 Dilihat dari jatuh temponya : a. Term Bonds : jatuh
a. Term bonds tempo sekaligus
b. Serial Bonds b. Serial Bonds, jatuh
tempo bertahap
2 Jaminan yang terlibat : a. Secured Bonds:
a. Secured Bonds Bonds yang dijamin
b. Unsecured Bonds harta tertentu
3 Regristrasi pemilik : a. Registered Bond :
a. Registered bonds Pemilik Bonds
Harga Obligasi dipengaruhi oleh
Keamanan Tarip bunga

investasi untuk surat
berharga sejenis
Tarip bunga
ekeftif/pasar
Harga Obligasi
Cara menentukan harga obligasi
Bunga yang dibayar

Nominal obligasi
selama umur bonds
Dipresent Value
Dengan tarip bunga efektif

Apa itu Present dan future value
$1,000 ?
1/1/2006 31/12/2006
Pada tanggal 1 Januari 2006 perusahaan mempunyai uang $1,000,

kemudian uang itu ditanamkan dengan return 10 % setahun. Nilai
uang pada 31 Desember 2006 merupakan future value dari uang
$1,000 yang dimiliki per 1 Januari 2006
Berapa future value uang $1,000 yang
ditanam selama setahun dengan return
10 % ?
1/1/2006 31/12/2006
$1,000 ?
Future Value = 1,000 + 10 % x 1,000
= 1,000 ( 1 + 0,1)
= 1 + tarip bunga
= 1,000 ( 1,1)
Present value uang $1,100 per 1 Januari 2006
atas uang yang akan diterima 31-12-2006 jika
returnnya 10 %?
1/1/2006 31/12/2006
? $1,100
Present Value = 1,100/ ( 1 + 0,1)
= 1,100 /( 1,1) = 1 + tarip bunga
= 1,000
PRESENT VALUE
100,000
4,000 4,000 4,000 4,000 4,000 4,000
1 2 3 4 5 n
Menjual Obligasi pada tanggal pembayaran
bunga
Tidak ada bunga berjalan yang harus diperhitungkan

Sebuah Bond nominal $100,000 bunga 8 % setahun yang dibayar setiap
semester per 1 Januari dan 1 Juli dijual pada tanggal 1 Januari 2004
sebesar nilai nominal. Tarip bunga efektif 8 %
Apa pengaruhnya terhadap harta, hutang dst. ?
Kas bertambah $ 100,000
Timbul hutang obligasi $ 100,000
Jurnal Issuer
Tgl Account Debit Kredit

2004
Jan 1 Cash 100,000
Bonds Payable 100,000
sebesar nilai nominal. Tarip bunga efektif 8 %
Investasi bertambah $ 100,000
Kas berkurang $ 100,000
Jurnal Investor

2004
Jan 1 Bonds Investment 100,000
Cash 100,000
Sebuah Bond nominal $100,000 bunga 8 % setahun yang
dibayar setiap semester per 1 Januari dan 1 Juli dijual pada
tanggal 1 Januari 2004 sebesar $101,000.
Timbul hutang obligasi $ 100,000

Timbul Premium obligasi $ 1,000
Jurnal Issuer

2004
Jan 1 Cash 101,000
Bonds Premium 1,000
tanggal 1 Januari 2004 sebesar $101,000.
Kas berkurangi $ 101,000
Jurnal Investor

2004
Cash 101,000
sebesar $87,539
Timbul discount hutang obligasi $ 12,461

Timbul Hutang obligasi $ 100,000
Jurnal Issuer

2004
Jan 1 Cash 87,539
Bonds Discount 12,461
sebesar $87,539
Kas berkurangi $ 87,539
Jurnal Investor

2004
Cash 87,539
Jual Beli tidak tepat tanggal
pembayaran bunga
Pembeli Bonds harus membayar
Harga beli bonds Bunga dari tanggal

kupon terakhir
sampai tanggal pembelian
tanggal 1 Maret 2004 sebesar nominal
1 Januari 1 Maret 1 Juli
Bayar bunga Penjualan Bayar bunga
Ada bunga yang harus dibayar pembeli
Bunga yang harus dibayar pembeli = 2/12 x 8 % x $100,000
= $ 1,333
Jurnal Issuer

Maret 1 Cash 101,333
Interest Payable 1,333
Jurnal Investor

Maret 1 Bonds investment 100,000
Interest Receivable 1,333
Cash 103,333
Kas bertambah $101,333
Timbul hutang bunga $ 1,333

Timbul hutang Obligasi $ 100,000
Jurnal Issuer

Hutang bunga 1,333
Cash 100,000
Investai bertambah $100,000
Timbul Piutang bunga $ 1,333

Jurnal Investor

Interest Receivable 1,333
Cash 101,333
Saat pembayaran bunga 1 Juli
$1,333 $2,667 Bayar bunga 1/1 s.d. 1/7
= 4 % x $100,000
= 4,000
Bagaimana jurnal Issuer
Bayar bunga
$1,333 + $2,667 = 4,000
Kas berkurang $4,000

Timbul beban bunga $2,667
Pada 1 Maret $1,333 dicatat sebagai hutang bunga, sekarang dibayar

Issuer
Timbul beban bunga $ 2,667
Hutang bunga berkurang $ 1,333


Juli 1 Beban bunga 2,667
Hutang bunga 1,333
Cash 4,000
Bagaimana Pandangan Investor
Menerima bunga
$1,333 + $2,667 = $4,000
Kas bertambah $4,000

Timbul pendapatan bunga $2,667
Pada 1 Maret $1,333 dibayar, sekarang diterima kembali

Jurnal Investor
Piutang bunga berkurang $ 1,333

Pendapatan bunga bertambah $ 2,667

Juli 1 Kas 4,000
Piutang bunga 1,333
Pendapatan bunga 2,667
Biaya penerbitan Obligasi- Issuer
Biaya legal
Pencetakan sertifikat
Pajak
Underwriting
Dicatat sebagai Dicatat sebagai

issuance cost penambah
discount/penguran
g premium
Diamortisir se lama
umur bonds
Discount/Premium
• Adanya Discount menunjukkan harga jual
obligasi lebih kecil dari nilai nominalnya.
Saldo rekening ini adalah Debit
• Adanya premium menunjukkan harga jual
obligasi lebih besar dari nilai nominalnya,
saldo rekening ini Kredit
Discount on Bonds Payable
12,461
Premium On Bonds Payable
6,000
Discount on Bonds Payable

6,000
AMORTISASI
• Mengalokasikan discount atau premium ke
interset expense sepanjang umurnya Bonds
• Akibat dari amortisasi, discount atau
premium yang ada akan berkurang secara
bertahap
Account Debit Kredit
Amortisai Bonds Pemium xxxx
premium
Interest Expense xxxx

Amortisai Interest Expense xxxx
discount
Bonds Discount xxxx
Bagaimana menentukan jumlah
amortisasi ?
Metode Metode
Garis Bunga
Lurus efektif
Tarip bunga x Saldo buku hutang awal

Besarnya
efektif periode
sama antar
periode
Karena ada amortisasi saldo buku

hutang berubah
Metode Garis lurus
Suatu bonds dengan bunga 10 % setahun, nominal $200,000 dijual pada
tanggal kupon dengan harga $206,000 ( jatuh tempo 10 tahun lagi ).
Bunga dibayar setiap semester.
Ada premium = $6,000
Bonds beredar =10 tahun
Amortisasi 1 semester = $6,000/20 =

$300
Amortisasi 1 bulan = $300/6= $50

Metode Garis lurus
Suatu bonds dengan bunga 10 % setahun yang dibayar setiap tanggal 1
Januari dan 1 Juli , nominal $200,000 dijual pada tanggal 1 April 2004
dengan harga $206,000 (jatuh tempo 10 tahun dari tabggal 1 Januari 2004)
Ada premium = $6,000
Bonds beredar = 117 bulan
Amortisasi 1 bulan = 6,000/117 = $51,28

AMORTISASI DISCOUNT
(METODE GARIS LURUS)
Suatu bonds dengan bunga 10 % setahun, nominal $200,000

dijual pada tanggal kupon dengan harga $206,000 ( jatuh
tempo 10 tahun ). Bunga dibayar setiap semester.
300 300 300 300 300 300 300 300 300 300
0 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
Satu bulan = ( 6,000 / 120 ) = $50
Satu semester = ( 6,000 / 20 ) = $ 300, 1 bulan = $50

AMORTISASI DISCOUNT
(METODE GARIS LURUS)
Suatu bonds dengan bunga 10 % setahun yang dibayar setiap
tanggal 1 Januari dan 1 Juli , nominal $200,000 dijual pada
tanggal 1 April 2004 dengan harga $206,000 (jatuh tempo 10
tahun dari tabggal 1 Januari 2004)
300 300 300 300 300 300 300 300 300 300
0 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
Amortisasi 1 bulan = ( 6,000 / 117 ) = $51.28

AMORTISASI DISCOUNT
(METODE BUNGA EFEKTIF)
1. Tentukan nilai buku hutang awal periode
Hutang Obligasi Bonds Discount
100,000 12,461
_
Nilai buku = 100,000 12,461 = 87,539
2. Tentukan beban bunga
Tarip bunga efektif x nilai buku awal periode amortisasi
3. Tentukan bunga yang dibayar
Tarip bunga obligasi x Nominal obligasi
4. Tentukan besarnya amortisasi
Selisih angka 2 dengan angka 3

AMORTISASI DISCOUNT
Sebuah Bonds nominal $100,000, bunga 8 %
setahun, jatuh tempo 10 tahun, dijual
$87,539 di saat tarip bunga efektif 10 %.
1. Nilai buku pada awal semester pertama $87,539
2. Beban bunga semester I = 5 % x $87,539 $ 4,377
3. Bunga yang dibayar = 4 % x $100,000 $ 4,000

_
Amortisasi semester pertama = $ 4,377 $ 4,000 $ 377
4
AMORTISASI DISCOUNT
Sebuah Bonds nominal $100,000, bunga 8 %

setahun, jatuh tempo 10 tahun dijual
$87,539 di saat tarip bunga efektif 10 %.
1. Nilai buku pada awal semester kedua $87,916

2. Beban bunga semester II = 5 % x $87,916 $4,396
3. Bunga yang dibayar = 4 % x $ 100,000 $4,000
4 Amortisasi semester kedua $396
Pelunasan Hutang Obligasi
Saat Jatuh tempo Sebelum Jatuh tempo
a. Menebus di pasar
b. Call provision
c. Conversi
d. Direfinance
Pelunasan Saat Jatuh tempo
a. Hutang obligasi berkurang
b. Kas berkurang

Bonds Payable Nominal
Cash Nominal
Bonds $100,000 nominal, bunga 8 % ditebus di pasar dengan harga
$97,000 pada tgl 1-02- 2002. Discount yang belum diamortisir $ 2,300
1. Tentukan nilai buku Bonds saat ditebus
Bonds Payable Bonds Discount

100,000 2,300
_
Nilai Buku = 100,000 2,300 = $97,700
2. Tentukan laba atau rugi
_
Laba/Rugi = 97,700 97,000 = $700 Laba
3. Tentukan Pengaruh Bonds Payable berkurang

Discount on Bonds Payable berkurang
Timbul gain pelunasan Bonds

4. Buat Jurnal
Bonds Payable berkurang $100,000
Discount on Bonds Payable berkurang $2,300
Timbul gain pelunasan Bonds $700


Discount on Bonds Payable 2,300

Cash 97,000
Gain on Extinguishment of 700

Konversi Bonds
Saat Konversi
Saat menerbitkan Saat menerbitkan,

dianggap sebagian dianggap
seluruhnya debts saham
Saat penerbitan obligsi Saat penerbitan Bonds
Sulit dipisahkan antara

Bagian saham dan Bonds Dipisahkan bagian saham dan
bonds
Dicatat menjual Bonds

biasa Bagian saham dicatat sebagai
Paid in Capital
500 Bonds $1,000 nominal/lembar, bunga 8 % dijual
dengan harga $525,000.Bonds dapat dikonversi menjadi
saham perusahaan. Setiap $1,000 bonds dapat ditukar
dengan 20 lembar saham nominal $1. Tanpa sifat
konvertible bonds sejenis ini laku terjual 96%.

Cash 525,000
Premium On Bonds Payable 25,000

dengan harga $525,000. Bonds dapat dikonversi menjadi
Harga jual Bonds dengan konversi $525,000
Harga jual Bonds Harga Hak konversi

tanpa konversi
96 % x 500x$1000 Harga $525,000 - $480,000

$525,000
= $480,000 = $45,000
dengan harga $525,000.Bonds dapat dikonversi menjadi

Cash 525,000
Bonds Discount 20,000
Paid in Capital 45,000

Bagaimana dengan APB
Jika Bonds dijual tidak lebih jauh diatas nilai nominal maka
tak perlu dipisah antara nilai bonds dengan nilai ekuitas
Saat Konversi
Saat Saat
menerbitkan menerbitkan
dianggap debts dianggap
saham
Konversi ke saham
Konversi ke saham
Pertukaran suatu aset

Dengan yang lain Pertukaran suatu jenis
Modal dengan yang lain
Gunakan harga pasar

(Kemungkinan ada Gunakan harga historis
Gain/loss) (Tak ada gain/loss)
Konversi tak mengakui laba
400
lb
Saham
$1
Bonds
$1,000
10 l
Bonds Payable Capital Stock

10,000
Bonds Discount Premium
150
Nilai Buku Bonds = Nilai penerbitan saham

$ 400 = Nominal
Nilai Buku Bonds = $10,000 - $150 = $9,850 9,450 = Agio

Investor menukar obligasi nominal $10,000 dengan
400 saham $ 1 par. Harga jual saham saat $26.
Menurut catatan investor dan issuer nilai buku Bonds
adalah $9,850. ( Bonds memiliki karakteristik saham)

Bonds Discount 150
Common stock 400
Premium on Common Stock 9,450

400 Hg
Pasar@
Konversi - mengakui laba
$26
Saham
$1
Bonds
$1,000
10 l
Bonds Payable Capital Stock

10,000
Bonds Discount Premium
150
Pertukaran dinilai sebesar Harga Pasar saham

$ 400 = Nominal
Nilai pasar saham = 400 x $26 = $10,400 10,000 = Agio

Menentukan laba/rugi
Suatu hutang yang nilai buku $9,850 dilunasi dengan
menyerahkan saham yang nilai pasarnya $10,400
400 Hg
Pasar@
$26
Saham
$1
Bonds
$1,000
10 l
Ada kerugian $ 10,400 - $9,850 = $550
Premium $ 10,400 - $400 = $ 10,000

Jurnal
1. Bonds Payable berkurang $10,000
2. Timbul loss on Conversion $550
3. Bonds Discount berkurang $150
4. Common stock yang beredar bertambah $ 400
5. Timbul Premium on Common Stock $10,000

Loss on Conversion 550

Bonds Discount 150
Common stock 400
Premium on Common Stock 10,000

Pandangan Investor
Terjadi perubahan bentuk investasi dari Surat
obligasi menjadi Saham
400 Hg
Pasar@
$26 Saham
Bonds
$1
$1,000
10 lb
Investmen In Bonds Investment In Stock

9,850
Jurnal Investor

Tak menga- Investment in Stock 9,850
Kui Laba
Investment In Bonds 9,850

Menga- Investment in Stock 10,400
Kui Laba
Investment In Bonds 9,850
Gain 550
Bonds Refinancing
Menerbitkan Bonds baru, kemudian uang
kas yang dihasilkan digunakan untuk
melunasi hutang obligasi yang lama
$1,000,000
10 % $1,000,000
12 % Calla ble
at 102
Kas
Perusahaan Investor
$1,000,000
10 %
$1,000,000
12 % Calla ble
at 102
Kas
Discount atas Bonds 12 %
2,000
Bagaimana jika atau
Masih ada
Premium atas Bonds 12 %
2,000
Perlakuan Discount/Premium
yang belum diamortisir
a. Dipandang sebagai gain/loss atas

retirement Bonds lama
b. Premium/discount diamortisir selama sisa
umur bonds yang lama
c. Premium/discount diamortisir selama sisa
umur bonds yang baru
APB memilih mengakui

Gain/loss
OFF-BALANCE SHEET FINANCING
Tindakan perusahaan untuk tidak

mengungkap sebagian hutangnya untuk
membuat laporan keuangannya nampak
lebih baik
a. Anak perusahaan yang tidak dikonsolidasikan

Caranya b. Joint Venture
c. R & D arrangement
d. Project finacing arrangements
Laporan KeuanganKonsolidasi
Account PT A PT B Eliminasi R/L Nera
D K ca
Pendapatan 100 50 150
Biaya-biaya 25 15 40
Kas 30 10 40
Piutang 20 10 5 25
Aktiva tetap 100 40 140
Investasi pd PT B 16 - 16 -
Total harta
Hutang 30 9 5 34
16 61
Modal 61 16
Saham
PT A PT B
Joint Venture
• Kerja sama dua entitas atau lebih untuk menangani

suatu proyek
• Kejasama ini dapat diformalkan dengan
membentuk perusahaan secara legal
• Contohnya Caltex adalah perusahaan yang
dibentuk untuk menangani pproyek explorasi
minyak.
• Perusahaan ini dimiliki oleh dua perusahaan
masing-masing memiliki saham 50 %
• Dengan demikian, kedua perusahaan tidak perlu
R & D yang didanai fihak lain
perusahaan Apakah perusahaan

meminjam dana untuk Atau melakukan riset betul
melakukan riset sendiri atas nama fihak lain dan
? tak berkewajiban
mengembalikan dana ?
Hutang itu harus diungkap

R & D yang melibatkat
partneship
PT A
PT B
(general
(limited
partners)
partners)
Parnership A
&B
Melakukan riset
R & D yang melibatkat
partneship
PT A
PT B
(general
(limited
partners)
partners)
Apa masalahnya
Jika PT. B memiliki hak untuk menagih dari PT.A atas investasinya di
Partnership
Kewajiban PT A diuangkap di Laporan Keuangan

Pengungkapan
• Sifat dari hutang

• tanggal jatuh temponya
• tarip bunga
• cara pelunasan
• aturan mengenai konversi
• perlu tidaknya pembentukan dana pelunasan
• batasan-batasan yang harus dipatuhi perusahaan
• asset yang menjadi jaminan hutang ini
Chapter 12
Partnerships
Accounting, 22st Edition

Warren Reeve Fess
© Copyright 2004 South-Western, a division

PowerPoint Presentation by Douglas Cloud of Thomson Learning. All rights reserved.
Professor Emeritus of Accounting
Pepperdine University Task Force Image Gallery clip art included in this
electronic presentation is used with the permission of
NVTech Inc.
Objectives
1. Menjelaskan Karakteristik perusahaan
PeroranganSetelah
danmempelajari
Persekutuan
2. MenjelaskanBab Struktur
ini Mahasiswa
statement of
Partnership Equity dapat:
diharapkan
3. Memahami Akuntansi Partnership yg
meliputi:
 Forming
 Dividing Income
 Partnership Dissolution
 Liquidating
Alternative Forms of Business Entities
Advantages
A proprietorship is • Mudah dibentuk
owned by one • Biaya Pendiriannya
individual. murah
Disadvantages
Joe’s • Modal Kecil
• Unlimited
liability/Kewajiban
tak terbatas
Review of Chapter 1
A corporation is Advantages
organized under • The ability to obtain large
amounts of resources by
state or federal
issuing stocks
statutes as a separate
• Limited liability for the
legal entity. owners
J & M, Inc.
Disadvantages
• Double taxation
• More complexity
and regulations
A business may organize

as an S Corporation. The
J & M, Inc. IRS allows income to pass
through the S Corporation
to the individual
stockholder without the
corporation having to pay
tax on the income.
A partnership is an
association of two Advantages
or more individuals. • Modal lbh besar
• Keahlian
Manajemennya lbh
Joe and Marty’s
bagus
A partnership is an
Disadvantages
association of two
• Limited life
or more individuals.
• Unlimited liability
• Co-ownership of
Joe and Marty’s
partnership property
• Mutual agency
A partnership is created
by a contract, known as
the partnership
agreement or articles of
partnership.
A variant of the
regular partnership
is a limitedThis form of partnership
partnership.allows partners that are
not involved in the
operations of the
partnership to retain
limited liability.
Limited Liability Corporations
 Combines the advantages of the corporate and
partnership forms.
 Owners are termed ―members‖ rather than
―partners.‖
 Members must create an operating agreement.
 LLC may elect to be treated as a partnership for
tax purposes.
Continued
Limited Liability Corporations
 Unless specified in the operating agreement,
LLCs have a limited life.
 Members may elect operating the LLC as a
―member managed‖ entity.
 LLC provides limited liability for the members.
 LLCs must file ―articles of organization‖ with
state governmental authorities.
Comparison of Alternate
Entity Characteristics
Ease of Formation
Proprietorship Simple
Corporation Complex
Partnership Simple
LLC Moderate
Legal Liability
Proprietorship No limitation
Corporation Limited liability
Partnership No limitation
LLC Limited liability
Limitation on Life of Entity
Proprietorship Yes
Corporation No
Partnership Yes
LLC Yes
Ease of Raising Capital
Proprietorship Difficult
Corporation Easier
Partnership Moderate
LLC Moderate
Equity Reporting for
Alternative Entity Forms
Proprietorships
 Proprietorships use a capital account to

record investments by the owner of the
business.
 Withdrawals by the owner are recorded
in the owner’s drawing account.
Proprietorships
Greene Landscapes
Statement of Owner’s Equity
For the year ended December 31, 2006
Duncan Greene, capital, Dec. 31, 2005 $345,000
Net income $79,000
Less withdrawals 35,000
Increase in owner’s equity 44,000
Duncan Greene, capital, Dec. 31, 2006 $389,000
Corporations
 Investments by stockholders in the
business use capital stock accounts,
such as Common Stock and Preferred
Stock.
 Dividends to owners (stockholders) are
recorded by a debit to Retained
Earnings.
Corporations
Partnerships and Limited Liability Corporations
 Setoran Modal dan Withdrawal dicatat
terpisah antar Partner
 Limited liability corporations are similar
to a partnership except that each owner is
referred to as ―member.‖
Equity Reporting for Alternative
Entity Forms
Partnerships
Forming a Partnership
Joseph Stevens and Earl Foster agree to combine
their hardware businesses in a partnership. They
agree that the partnership is to assume the
liabilities of the separate businesses.
Stevens’ Transfer of Assets, Liability, and Equity
Apr. 1 Cash 7 200 00
Accounts Receivable 16 300 00
Merchandise Inventory 28 700 00
Store Equipment 5 400 00
Office Equipment 1 500 00
Allowance for Doubtful Accounts 1 500 00
Accounts Payable 2 600 00
Joseph Stevens, Capital 55 000 00
A similar entry would be made
for the assets, liabilities, and
equity of Earl Foster.
Assume that instead of forming a partnership, the
two men formed a limited liability corporation.
Stevens’ Transfer of Assets, Liability, and Equity
Apr. 1 Cash 7 200 00

Accounts Receivable 16 300 00
Merchandise Inventory 28 700 00
Store Equipment 5 400 00
Office Equipment 1 500 00
Allowance for Doubtful Accounts 1 500 00
Accounts Payable 2 600 00
Joseph Stevens, Member Equity 55 000 00
Dividing Income
Services of Partners
Formula pembagian Laba-rugi Partnership dari Stone
dan Mills adalah sbb: 1. Annual salary allowance of
$30,000 to Tn A and Tn B is to receive $24,000. 2. Any
net income is to be divided equally.
Apabila diketahui Net Income th berjalan $75,000.
J. Stone C. Mills Total
Salary allowance $30,000 $24,000 $54,000
Remaining income 10,500 10,500 21,000
Division of net income $40,500 $34,500 $75,000
Dividing Income
Dec. 31 Income Summary 75 000 00

Jennifer Stone, Capital 40 500 00
Crystal Mills, Capital 34 500 00
Dividing Income
LLC Alternative

Jennifer Stone, Member Equity 40 500 00
Crystal Mills, Member Equity 34 500 00
Dividing Income
Formula pembagian Laba-rugi Partnership dari Tn
Stone dan Mills adalah sbb:
1. Annual salary allowance of $30,000 Tn Stone
and Tn Mills to receive $24,000.
2. Diberikan bunga 12% atas Saldo Modal masing2
3. Sisa Lebih/Kurang dibagi sama rata
Apabila diketahui Net Income th berjalan $75,000.
Dividing Income
Services of Partners and Investments
Interest allowance 9,600 7,200 16,800
Remaining income 2,100 2,100 4,200
Division of net income $41,700
$80,000 x $33,300 x $75,000
$60,000
12% 12%
Dividing Income

Dividing Income
LLC Alternative

Jennifer Stone, Member Equity 41 700 00
Crystal Mills, Member Equity 33 300 00
Dividing Income
Allowances Exceed Net Income
Assume the same facts as before except that

the net income is only $50,000.
Total $39,600 $31,200 $70,800
Deduct excess equally 10,400 10,400 20,800
Division of net income $29,200 $20,800 $50,000
Dividing Income

Dividing Income
Allowances Exceed Net Income
Assume the same facts as before except that

the net LOSS is $10,000.
Total $39,600 $31,200 $70,800
Deduct excess equally 40,400 40,400 80,800
Division of net income ($800) ($9,200) ($10,000)
Dividing Income
Dec. 31 Jennifer Stone, Capital 800
Crystal Mills, Capital 9 200
Income Summary 10 000
Partnership Dissolution
Dissolution terjadi apabila ada perubahan
anggota Partners. Masuknya partner baru atau
keluarnya partner lama
Sebelum dissolution perusahaan harus

melakukan Revaluasi atas assetnya
Revaluasi adalah menilai kembali seluruh

assetnya berdasar nilai wajar pada saat itu
Revaluation of Assets
Partners Donald Lewis and Gerald Morton

mempunyai saldo modal masing-masing
$35,000 and $25,000.
Hasil revaluasi terdapat kenaikan nilai atas
Merchandise Inventory dari $14,000
menjadi $17,000.
Laba-Rugi dibagi sama rata
Revaluation of Assets
June 1 Merchandise Inventory 3 000 00
Donald Lewis, Capital 1 500 00
Gerald Morton, Capital 1 500 00
Admitting a Partner
Masuknya Anggota baru dalam Partnership ada

dua cara:
1. Purchasing an interest from one or more of
the current partners.
Membeli kepemilikan modal dari partner
yang lama.
2. Contributing assets to the partnership.
Menyetor asset ke perusahaan
Purchasing an Interest in a Partnership
Partners Andrews and Bell mempunyai

saldo modal masing2 $50,000. tgl 1 June
Joe bergabung dengan membeli 1/5
kepemilikan Modal masing2 partner lama.
Purchasing an Interest in a Partnership
June 1 Tom Andrews, Capital 10 000 00

Nathan Bell, Capital 10 000 00
Joe Canter, Capital 20 000 00
For a LLC, members’ equity accounts would

have been used rather than capital accounts.
Contributing Assets to a Partnership
Partners Donald Lewis and Gerald Morton

mempunyai saldo modal masing2 $35,000
and $25,000. On June 1, Sharon Nelson
bergabung ke partnership dengan
menyetor kas $20,000
Contributing Assets to a Partnership
June 1 Cash 20 000 00

Sharon Nelson, Capital 20 000 00
For a LLC, Sharon Nelson, Member Equity

would have been credited.
Partner Bonuses
On March 1, partnership milik Marsha

Jenkins dan Helen Kramer admit Alex
Diaz as a new partner. Setelah revaluasi
saldo modal dari masing2 partner adalah
$20,000 and $24,000.
Partner Bonuses
Jenkins and Kramer setuju Diaz masuk

menjadi Partner baru dengan menyetor
Cash $31,000. Diaz akan memperoleh 1/3
kepemilikan Modal partnership yang baru.
Partner Bonuses from New Partner
Equity of Jenkins $20,000
Equity of Kramer 24,000
Diaz’s Contribution 31,000
Total equity after admitting Diaz $75,000
Diaz’s interest (1/3 x $75,000) $25,000
Diaz’s contribution $31,000

Diaz’s equity after admission 25,000
Bonus paid to Jenkins and Kramer $ 6,000
Partner Bonuses
Mar. 1 Cash 31 000 00

Alex Diaz, Capital 25 000 00
Marsha Jenkins, Capital 3 000 00
Helen Kramer, Capital 3 000 00
$6000 ÷ 2
Partner Bonuses
Setelah revaluasi saldo modal Janice

Cowen adl $80,000 dan Steve Dodd
sebesar $40,000. Ellen Chua masuk
menjadi partner baru dengan menyetor kas
$30,000 untuk memperoleh ¼
Kepemilikan modal partnership.
Pembagian laba-rugi antara Cowen and
Dodd adalah dengan ratio 2:1
Partner Bonuses to New Partner
Equity of Cowen $ 80,000
Equity of Dodd 40,000
Chua’s Contribution 30,000
Total equity after admitting Chua $150,000
Chua’s interest (1/4 x $150,000) $ 37,500
Chua’s contribution $30,000

Chua’s equity after admission 37,500
Bonus paid to Chua $ 7,500
Partner Bonuses
Mar. 1 Cash 2/3 x 30 000 00

Janice Cowen, Capital $7,50
1/3 x 5 000 00
Steve Dodd, Capital 0
$7,50 2 500 00
Ellen Chua, Capital 0 37 500 00
Liquidating Partnerships
When a partnership goes out of
business, the winding-up process
is called the liquidation of a
partnership.
Langkah2 proses Likuidasi
1.Realisasi Non Cash Asset
2.Pembagian Laba/Rugi
Realisasi
3.Pelunasan Hutang
4.Pembagian Sisa Kas
kepada Partner
Farley, Greene, and Hall share income and losses in
a ratio of 5:3:2. On April 9, after discontinuing
operations, the firm had the following trial balance.
Cash $11,000
Noncash Assets 64,000
Liabilities $ 9,000
Jean Farley, Capital 22,000
Brad Greene, Capital 22,000
Alice Hall, Capital 22,000
Total $75,000 $75,000
Gain on Realization
Between April 10 and April 30, 2006,

Farley, Greene, and Hall sell all
noncash assets for $72,000.
Noncash
Cash Assets Liabilities
Balance before realization $11,000 $64,000 $9,000
Sale of assets and division
of gain +72,000 -64,000 —
Left side of statement

Farley Greene Hall
Capital Capital Capital
of gain +4,000 +2,400 +1,600
$8,000 $8,000 $8,000

gain x .50 gain x .30 gain x .20
Right side of statement

Noncash
Balance before realization$11,000 $64,000 $9,000
of gain +72,000 –64,000 —
Balance after realization $83,000 $0 $9,000

Farley Greene Hall
of gain +4,000 +2,400 +1,600
Balance after realization $26,000 $24,400 $23,600

Gain on Realization
The partnership’s liabilities are

paid, $9,000.
Noncash
of gain +72,000 –64,000 —
Balance after realization $83,000 $ 0 $9,000
Payment of liabilities –9,000 — –9,000

Noncash
of gain +72,000 –64,000 —
Balance after payment $74,000 $ 0 $ 0

Gain on Realization
The remaining cash, $74,000,

is paid to each partner in
accordance with the partner’s
capital balance.
Noncash
of gain +72,000 –64,000 —
Partners’ cash distributed –74,000 — —
Final balances $ 0 $ 0 $ 0
Farley Greene Hall
of gain +4,000 +2,400 +1,600
Payment of liabilities — — —
Balance after payment $26,000 $24,400 $23,600
Partners’ cash distributed –26,000 –24,400 –23,600
Sale of Assets
Apr. 30 Cash 72 000 00

Noncash Assets 64 000 00
Gain on Realization 8 000 00
Division of Gain
Apr. 30 Gain on Realization 8 000 00

Jean Farley, Capital 4 000 00
Brad Greene, Capital 2 400 00
Alice Hall, Capital 1 600 00
Payment of Liabilities
Apr. 30 Liabilities 9 000 00

Cash 9 000 00
Distribution of Cash to Partners
Apr. 30 Jean Farley, Capital 26 000 00

Cash 74 000 00
Loss on Realization
Between April 10 and April 30, 2006,

Farley, Greene, and Hall sell all
noncash assets for $44,000.
Noncash
of loss +44,000 –64,000 —

Farley Greene Hall
of loss –10,000 –6,000 –4,000
$20,000 $20,000 $20,000

loss x .50 loss x .30 loss x .20

Noncash
of loss +44,000 –64,000 —
Balance after realization $55,000 $0 $9,000

Farley Greene Hall
of loss –10,000 –6,000 –4,000

Loss on Realization
The liabilities of the

partnership are paid, $9,000.
Noncash
of loss +44,000 –64,000 —

Noncash
of loss +44,000 –64,000 —

Loss on Realization
The remaining cash, $46,000,

is paid to each partner in
accordance with the partner’s
capital balance.
Noncash
of loss +44,000 –64,000 —
Partners’ cash distributed –46,000 — —
Farley Greene Hall
of loss –10,000 –6,000 –4,000
Payment of liabilities — — —
Balance after payment $12,000 $16,000 $18,000
Partners’ cash distributed –12,000 –16,000 –18,000
Sale of Assets
Apr. 30 Cash 44 000 00

Loss on Realization 20 000 00
Noncash Assets 64 000 00
Division of Loss

Loss on Realization 20 000 00
Payment of Liabilities
Apr. 30 Liabilities 9 000 00

Cash 9 000 00
Distribution to Partners

Cash 46 000 00
Lifecycle of a Business
Business Stage Principal Advantage
Della’s Delights, Form easily: Jacobi forms a
Proprietorship business by obtaining a
local business license and
Jeff Jacobi, Proprietor opening a bank account.
Della’s Delights, Expand capital and

Partnership expertise: Jacobi admits a
Jacobi and Lange, new partner that contributes
Partners capital and expertise.
Continued
Della’s Delights, LLC Limit legal liability: The

partnership is changed to an
LLC to limit legal liability
of owners.
Della’s Delights, Inc. Simplify raising capital:
The LLC is changed to a
corporation to raise capital
Continued from the public.
Della’s Delights, Inc. a Provide exit: The company

division of International is sold for cash.
Foods, Inc.
A venture capitalist is an
individual or firm that
provides equity financing for
a new company.
`
Chapter 13
The End
Chapter 13
Corporations: Organization,
Capital Stock Transactions,
and Dividends
Warren Reeve Fess

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click anywhere on the screen.
Objectives
1. Describe the nature of the corporate
After studying this
form of organization.
chapter, you should
2. List the two main sources
be able to: of
stockholders’ equity.
3. List the major sources of paid-in capital,
including the various classes of stock.
4. Journalize the entries for issuing stock.
5. Journalize the entries for treasury stock
transactions.
Objectives
6. State the effect of stock splits on
corporate financial statements.
7. Journalize the entries for cash
dividends and stock dividends.
8. Describe and illustrate the reporting of
stockholders’ equity.
9. Compute and interpret the dividend
yield on common stock.
Organizational Structure of a Corporation
Stockholders
(owners of corporation stock)
Board of Directors
(elected by stockholders)
Officers
(selected by board of directors)
Employees
Forming a Corporation
 First step is to file an application of incorporation
with the state.
 Because state laws differ, corporations often organize
in states with more favorable laws.
 More than half of the largest companies are
incorporated in Delaware.
 State grants a charter or articles of incorporation
which formally create the corporation.
 Management and board of directors prepare bylaws
which are operation rules and procedures.
Forming a Corporation
On January 5, the firm paid the organization
costs of $8,500. This amount includes legal
fees, taxes and licenses, promotion costs, etc.
Jan. 5 Organization Expense 8 500 00
Cash 8 500 00
Paid cost of organizing the
corporation.
Stockholders’ Equity
Liabilities
Assets
Stockholders’
Stockholders’
Equity
Equity
Stockholders’ Equity = Assets – Liabilities

Represents the stockholders’ share of the total assets.
Liabilities
There Assets
are two sources
of stockholders’Stockholders’
Stockholders’
equity. Equity
Equity
Liabilities
Assets
Stockholders’
Stockholders’
Equity
Equity
Stockholders’ Equity: 1
Paid-in capital: Stockholder
Common stock $xxxxx investments
Retained earnings xxxx

Total $xxxxx
Liabilities
Assets
Stockholders’
Stockholders’
Equity
Equity
Stockholders’ Equity:
Paid-in capital:
Common stock $xxxxx 2
Retained earnings xxxx Reinvested
Total $xxxxx earnings
Sources of Paid-In Capital
Authorized
Issued
Outstanding
Number of Shares
Sources of Paid-In Capital
Major Rights that
Accompany Ownership of a
Share of Stock
1. The right to vote in matters
concerning the corporation.
2. The right to share in
distribution of earnings.
3. The right to share in assets on
liquidation.
Classes of Stockholders
The two primary classes of paid-in capital are
common stock and preferred stock. The
primary attractiveness of preferred stocks is that
they are preferred over common as to dividends.
Preferred Common
Money Stockholders Stockholders
available
for
dividends
Classes of Stockholders
Common Stock—the basic ownership of stock
with rights to vote in election of directors,
share in distribution of earnings, and purchase
additional shares.
Preferred Stock—A class of stock with
preferential rights over common stock in
payment of dividends and company liquidation.
Nonparticipating Preferred Stock
A nonparticipating preferred stock is limited to a
certain amount. Assume 1,000 shares of $4
nonparticipating preferred stock and 4,000 shares
of common stock and the following:
2005 2006 2007
Net income $20,000 $55,000 $62,000
Amount retained 10,000 20,000 40,000
Amount distributed $10,000 $35,000 $22,000
Nonparticipating Preferred Stock
Amount distributed $10,000 $35,000 $22,000
Preferred dividend
(1,000 shares) 4,000 4,000 4,000
Common dividend
(4,000 shares) $6,000 $31,000 $18,000
Dividends per share:
Preferred $ 4.00 $ 4.00 $ 4.00
Common $ 1.50 $ 7.75 $ 4.50
Cumulative Preferred Stock
So, preferred
dividends are two
years in arrears.
Assume 1,000 shares of $4
cumulative preferred stock
and 4,000 shares of common
stock. No dividends were
paid in 2005 and 2006.
On March 7, 2007, the board of directors

declares dividends of $22,000.
Preferred Stock Dividends Dividends Paid in 2007
Total dividends paid,
$22,000
$4,000 $4,000
2005
(In arrears) $4,000 $4,000 $10,000
2006
(In arrears) $4,000 $4,000
2007 Preferred Common
(Current dividend) Stock Stock
Other Sources of Paid-in Capital
On April 20 the city of Moraine donated
land to Merrick Corporation as an incentive
to relocate its headquarters to Moraine.
The land was valued at $500,000.
Apr. 20 Land 500 000 00
Donated Capital 500 000 00
Recorded land donated by the
city of Moraine.
ISSUING STOCK
Penerbitan /Penjualan Saham
• Dijual tunai
• Dijual dengan pembayaran bertahap
• Ditukar dengan Aktiva non cash
• Ditukar dengan perusahaan ( dalam
penggabungan usaha
Penerbitan Saham
PT ABC
Saham
Pada tanggal 1 April 2002 PT. A menjual 4.000 lembar saham
nominal $1/lb dengan harga $45,000
PT A
Saham $45,000
$1

Saham yang beredar bertambah $ 4,000
Agio Saham bertambah $ 41,000

April 1 Cash $ 45,000
Common Stock $ 4,000
Paid In Capital - C/S $ 41,000
PT A
Saham $4,000
$1


PT A
Saham $3,600
$1

Memberi discount $ 400

PIC-C/S or R/E $ 400
tanpa nominal dengan harga $45,000
PT A
Saham $45,000

Saham yang beredar bertambah $ ?

Pada tanggal 1 November 2002 PT. A menerima order / pesanan
5.000 lembar saham nominal $1 per lembar dengan harga
$12.5/lembar. Saat itu diterima down Payment 50 %.

2002
Nov.1 Stock Subcription Rec $62,500
Common Stock Subscribed 5,000
PIC 57,500
Cash 31,250
Stock SubcriptionReceivable 31,250
Pada tanggal 1 Desember 2002 PT. A menerima sisa harga untuk 2.500
lembar. Selanjutnya diserahkan 2,500 lembar saham ke pemesan.

2002
Des. 1 Cash 15,625
Stock Subscription Rec. 15,625
Common Stock Subscribed 2,500
Common stock 2,500
Bagaimana jika ada yang gagal membayar
1. Seluruh uang yang diterima dikembalikan

2. Seluruh uang yang diterima tidak dikembalikan,
melainkan dianggap kedaluarsa
3. Uang yang diterima dikembalikan setelah dikurangi
dengan jumlah tertentu
4. Pemesan saham diberikan saham sesuai dengan yang
telah dibayar.
200 lembar saham biasa nominal $0.5/lembar ditukar
dengan tanah. Saham perusahaan diperdagangkan di bursa
dengan harga $50
Saham (200 lb, $0.5/lb, Hg pasar $50/lb)

Perusa-
haan
Tanah

2002
Land 10,000
Common Stock 100
PIC-C/S 9,900
200 lembar saham biasa nominal $0.5/lembar ditukar dengan
tanah. Saham perusahaan tidak diperdagangkan di bursa
sementara itu harga pasar tanah lebih dapat dipercaya yaitu
$12,000
Saham (200 lb, $.5/lb)

Perusa-
haan
Tanah =$12,000

2002
Land 12,000
Common Stock 100
PIC-C/S 11,900
100 lembar saham biasa nominal $.5/lembar diserahkan ke salah
satu karyawan sebagai pembayaran gaji. Saham perusahaan
diperdagangkan di bursa dengan harga $50/lembar.

2002
Salaries Expense 5,000
Common Stock 50
PIC-C/S 4,950
Issuing Stock at No-Par
Some states require that the entire

proceeds from the sale of no-par
stock be treated as legal capital.
Issuing Stock at No-Par
Also, no-par stock may be
assigned a stated value per share.
The stated value is recorded
similar to a par value.
Issuing Stock with a Stated Value
On March 30, issued 1,000 shares of no-par
common stock at $40; stated value, $25.
Mar. 30 Cash 40 000 00

Common Stock 25 000 00
Paid-in Capital in Excess of
Stated Value 15 000 00
Issued 1,000 shares of no-par
common stock at $36; stated
value, $25.
Treasury Stock
Saham Perusahaan yang pernah diterbitkan dan

sekarang dibeli kembali oleh perusaaan
PT. ABC Pemegang saham
PT ABC
Saham
PT ABC
Saham
PT. ABC Pemegang saham
PT ABC
Saham
PT ABC
Saham
PTABC
PT ABC
PT ABC
Saham
Saham
Saham
PT ABC
Saham
AKM-2 Ekuitas
Metode Pencatatan
METODE COST
METODE NILAI
NOMINAL
Margono III-207
METODE COST
1. Pada saat dibeli, treasury stock dicatat sebesar cost
2. Pada saat treasury stock dijual bandingkan antara harga jual

dengan costnya
A. Harga jual = cost

Selisihnya dicatat sebagai
B. Harga jual > cost
Agio/Paid In Capital
Selisihnya mengurangi
B. Harga jual < cost Agio dan laba ditahan
PT. ABC menerbitkan 10,000 lembar saham nominal $1
dengan harga jual $15 per lembar
Kas bertambah 10.000x $15 = $150,000

Modal saham bertambah 10.000x$1 = $10.000
Timbul agio 10.000x ($15-$1) = $140,000

Cash $150,000
Paid In Capital in Exess of Par $140,000
Agio/Premium= Paid In Capital in Exess of Par

PT. ABC membeli kembali 1,000 lembar saham
dengan harga beli $40 per lembar
Treasury stock bertambah 1.000x $40 = $40,000

Kas berkurang = $40.000

Treasury Stock $ 40,000
Kas $ 40,000
Treasury Stok Cash

40,000 40,000
PT. ABC menjual 200 lembar Treasury Stock dengan
harga jual $50 per lembar

Cash 10,000
Treasury Stock 8,000
Paid In capital From T/S 2,000
Cost
PT. ABC menjual 500 lembar Treasury Stock dengan harga $34
/lb
Kas bertambah = $17.000
Treasury stock berkurang 500 lembar $ 40 =$20,000
Menerima uang dari pemegang saham $3,000 lebih kecil

Kas $ 17,000
Paid In Capital- T/S $ 2,000
Retained earning $ 1,000
Treasury stock $ 20,000
Treasury Stok Cash
40,000 $ 8,000 $ 10,000 40,000
PIC-T/S
$ 2,000
PT. ABC menjual 500 lembar Treasury Stock dengan
harga jual $34 per lembar

Cash 17,000
Paid In capital From T. Stock 2,000
Retained Earning 1,000
PT. ABC membatalkan 300 lembar Treasury Stock

Common Stock 300
Paid In capital in Excess of Par 4,200
Retained Earning 7,500
PT. ABC membatalkan 300 lembar Treasury Stock

Common Stock 300
PIC in Excess of Par-C/S 11,700
Cost
Stock Splits
A corporation sometimes reduces the par or

stated value of their common stock and issues
a proportionate number of additional shares.
This is called a stock split.
Stock Splits
BEFORE AFTER 5-1

STOCK SPLIT STOCK SPLIT
4 shares, $100 par 20 shares, $20 par
$400 total par value $400 total par value

Stock Splits
A stock split does not change the balance
of any corporation accounts. However, it
can make the stock more attractive to
investors by reducing the price of a share,
Accounting for Dividends
 Dividends are distributions of
retained earnings to stockholders.
 Dividends may be paid in cash,
stock, or property.
 Dividends, even on cumulative
preferred stock, are never required,
but once declared become a legal
liability of the corporation.
Accounting for Cash Dividends
Corporations generally declare and pay
cash dividends on shares outstanding when
three conditions exist:
1. Sufficient retained earnings
2. Sufficient cash
3. Formal action by the board of directors
Retained Earnings
50,000
There are three important
dates relating the
dividends.
First is the date of declaration.
Assume that on December 1,
Hiber Corporation declares a
$42,500 dividend.
Date of Declaration
Dec. 1 Cash Dividends 42 500 00

Cash Dividend Payable 42 500 00
Declared cash dividend.
The second important date is
the date of record. For Hiber
Corporation this would be
December 11.
The third important date is the date of
payment. On January 2, Hiber issues
dividend checks.
Date of Payment
Jan. 2 Cash Dividends Payable 42 500 00

Cash 42 500 00
Paid cash dividends.
Accounting for Stock Dividends
A distribution of dividends to
stockholders in the form of the
firm’s own shares is called a
stock dividend.
Stock dividends transfer pro rata shares
of stock to stockholders. Assume
Hendrix Corporation issues a 5% stock
dividend on common stock, $20 par,
2,000,000 shares issued.diketahui harga
pasar saat ini adalah $31
Hendrix Corporation, December 15 (before dividend)
Common Stock, $20 par $40,000,000
Paid-in Capital in Excess of Par--Common Stock 9,000,000
Retained Earnings 26,600,000
Dec. 15 Stock Dividends 3,100 000 00

Stock Dividends Distributable 2,000000 00
Paid-in Capital in Excess of
Par—Common Stock 1,100000 00
Declared stock dividend.
On January 10, Hendix Corporation issues
the stock. This action increases the number
of shares outstanding by 100,000.
Jan. 10 Stock Dividends Distributable 2,000 000 00

Common Stock 2,000000 00
Issued stocks for the stock
dividend.
Hendrix Corporation, December 15 (before dividend)
$75,600,000
Hendrix Corporation, January 10 (after dividend)

$75,600,000
Financial Analysis and
Interpretation
Use: To Yield
Dividend indicate the rate of return to common
stockholders in terms of dividends
2004 2003
Dividends per share of common $ 0.80 $ 0.60
Market price per share of common $20.50 $13.50
Dividends per Share of Common Stock

Dividend Yield
Market Price per Share of Common Stock
$.60
Dividend Yield, 2006
$13.50 = 4.4%
$.80
Dividend Yield, 2007 = 3.9%
$20.50
There are two ways to report
stockholders’ equity in the balance
sheet. In Slide 58, each class of
stock is listed first, followed by its
related paid-in capital accounts.
61
Paid-in capital:
Preferred 10% stock, $50 par,
cumulative (2,000 shares
authorized and issued) $100,000
Excess of issue price over par(PIC-P/S) 10,000 $ 110,000
Common stock, $20 par
(50,000 shares authorized, 45,000
issued) $900,000
Excess of issue price over par(PIC C/S) 190,000 1,090,000
From sale of treasury stock 2,000
Total paid-in capital $1,202,000
Retained earnings 350,000
Total $1,552,000
Deduct treasury stock (600 shares at cost) 27,000
Total stockholders’ equity $1,525,000
Slide 60 shows the second method. Note
that the stock accounts are listed first. The
other paid-in capital accounts are listed as
a single item described as Additional paid-
in capital.
•Contributed capital:
#Preferred 10% stock, cumulative
$50 par (2,000 shares authorized
and issued) $100,000
#Common stock, $20 par
(50,000 shares authorized, 45,000
issued) 900,000
#Additional paid-in capital
- PIC P/S 10,000
- PIC C/S 190,000
- PIC T/S 2,000 202,000
Total contributed capital $1,202,000
•Retained earnings 350,000
Total $1,552,000
•Deduct treasury stock (600 shares at cost) 27,000
Total stockholders’ equity $1,525,000
Chapter 12
The End
Stock Right, Warrant and Option
Hak yang diberikan ke para
Right pemegang saham untuk membeli
saham baru
Surat berharga yang dijual oleh
perusahaan /yang melekat pada
Warrant surat berharga lain yang
memberi hak untuk membeli
saham
Opsi untuk membeli saham
Opsi perusahaan dengan harga tertentu
yang diberikan ke officer atau
karyawan
Stock Right
Tak perlu ada jurnal

Stock Warrant
Detachable Warrant Non detachable Warrant
Warrant yang dapat Warrant yang tak dapat

dipisahkan dengan dipisahkan dengan
surat berharga lainnya surat berharga lainnya
Warrant dicatat Warrant tak dicatat

tersendiri tersendiri
DetachableStock Warrant
PT. B menjual 1.000 saham prefent nominal $50/lembar dengan harga
$58/lembar. Pemegang saham Preferrent diberikan warrant untuk
membeli 1,000 lembar saham biasa nominal $2/ lembar dengan harga
$25/lembar. Segera setelah itu harga pasar Saham Preferrent tanpa
warrant $57/lembar, sementara itu warrant diperjualbelikan dengan
harga $3/lembar.
Warrant
S.P $58
$50
Harg Harga saham

a Jual Dialokasikan
$58
Harga warrant
Perbandingan Harga pasar saham dan warrant
Alokasi Harga Jual dan Jurnal
Warrant= ( 3:60) x $58 = $2,900
Nominal =$ 50,000
Saham = ( 57:60) x $58 = $55,100
Agio = $ 5,100

Cash 58,000
Preferreed Stock 50,000
PIC in Excess of Par -PS 5,100
Stock Warrant 2,900
Jika warrant diexercise=1.000 lembar
$25, par $2/lembar

Cash 25,000
Common Stock Warrant 2,900
Common Stock 2,000
PIC In Exess of Par 25,900
Jika warrant tak diexercise

Stock Warrant 2,900
PIC From Expired Warrant 2,900
Stock Option
Opsi untuk membeli saham
perusahaan dengan harga tertentu
yang diberikan ke officer atau
karyawan
Jumlah
opsiTetap
Stock Option
Jumlah opsi
dapat berubah
Cara pencatatan
Metode nilai Metode

intrinsik Fair Value
Harga Opsi = selisih Harga Opsi =

antara harga pasar ditentukan dengan
saham dengan harga formula tertentu
excercise
Fixed Option
( Metode nilai intrinsik)
Selisih antara Harga pasar saham saat pemberian

opsi dengan harga beli saham (exercise)
PT. A pada tanggal 1 Januari 2000 memberikan hak opsi untuk
membeli 10.000 lembar saham PT. A dengan harga $50 per lembar
ke pegawai yang tetap bekerja tiga tahun mulai 1 Januari 2000 s.d.
31 Desember 2002. Harga Pasar saham pada waktu itu $50.00 per
lembar.
Harga opsi =
10.000 x (50-50 = 0
Tidak ada jurnal

Metode Fair Value
PT. A pada tanggal 1 Januari 2000 memberikan hak opsi untuk
memberli 10.000 lembar saham PT. A dengan harga $50 per lembar
ke pegawai yang tetap bekerja tiga tahun mulai 1 Januari 2000 s.d.
31 Desember 2002. Opsi ini memiliki fair value $10 per lembar
Opsi
Karyawan
Perusahaan
Jasa
Nilai opsi/Jasa = 10.000 x $10

= $ 100,000
Nilai opsi = Menunjukkan besarnya nilai jasa

karyawan selama 3 tahun karena mereka harus kerja 3
tahun untuk mendapatkan opsi ini
Nilai opsi/Jasa = 10.000 x $10
= $ 100,000
1. Timbul Expense selama 3 tahun

2. Timbulan setoran calon pemodal dalam bentuk jasa

Compensation Expense 33,333
Paid In Capital From Stock Option 3,333
Opsi yang berubah
• Lihat slide stock based compensation

Konversi Saham Preferent ke Saham Biasa
Harga jual Prefered Stock Dulu dianggap harga pasar dari

Saham biasa yang sekarang diserahkan
Saham Biasa
Pemegang
PT. A Saham PT. A
Saham Prefrerent
Konversi Saham Preferent ke Saham Biasa
Harga jual Prefered Stock Dulu dianggap harga pasar dari

Saham biasa yang sekarang diserahkan
Harga jual Harga jual

SP > SP <
Nominal SB Nominal SB
Selisihnya dianggap Selisihnya dibebankan

agio Ke Retained earning
Convertible Preferred Stock

INVESTMENT IN STOCK
Investasi
1. Disimpan di Bank
2. Beli securitas : saham

atau obligasi
Untuk apa, jika kita punya uang banyak/berlebih

?
1. Untuk beli makanan

dan pakaian
2. Untuk Piknik/Traktir temen
Konsumsi
Menurut pandangan Investor
Penanaman Modal Pada saham dan obligasi disebut Investasi
PT B (Investee) PT A (Investor)
PT B
Saham
PT C (Investee)
PT C
Obligasi
Pada tanggal 1 April 2002 PT. ABC membeli 4.000 lembar saham PT
A nominal $1/lb dengan harga $45,000 langsung dari PT. A
PT A (Investee) PT. ABC (Investor)
PT A
Saham $45,000
$1
Kas bertambah $ 45,000 Investasi bertambah $ 45,000

Saham beredar + $ 4,000 Kas berkurang $ 45,000
Agio Saham + $ 41,000
Pada tanggal 1 April 2002 PT. ABC membeli 4.000 lembar saham PT
A nominal $1/lb dengan harga $45,000 langsung dari PT. A
PT A
Saham $45,000
$1

Agio Saham bertambah $ 41,000
Tangg Account Debit Kredit

al Kas $ 45,000
April 1 Common Stock $ 4,000
Premium on Common Stock $ 41,000
DILIHAT DARI TUJUAN INVESTASI:
JENIS SURAT BERHARGA
Trading Availlable For Held to Maturity

Securities Sale Securities Securities
Surat Berharga
Surat Berharga Surat Berharga
yang dimiliki
yang yang tersedia
sampai jatuh
diperdagangkan untuk dijual
tempo
Saham Saham
Obligasi
Obligasi Obligasi
INVESTMENS IN STOCK
• TEMPORARY INVESTMENT
– TRADING SECURITIES
– AVAILABLE FOR SALE SECURITIES
• LONG-TERM INVESTMENT/Investasi jangka

Panjang
– Cost method – Available for sales
– Equity Method - Significant Influence
Saham
Temporary Investment Long-term Investment
Trading Securities &

Available For Sale Available For Significant
Sale Securities Influence
< 20% ≥ 20%
Marketable
Securities
COST EQUITY
METHOD METHOD
Investment In Stock
Temporary Investment
• Saat Pembelian
Marketable Securities xxxx
Harga Perolehan
Cash xxxx
• Saat menerima Dividend
Cash/Assets xxxx
Dividend Revenue xxxx
• Saat Penjualan kembali
Cash xxx
Marketable Securities xxx Harga Jual > Nilai buku
Gain on Sales on M/S xxx
Or
Cash xxx
Loss on sales of M/S xxx Harga Jual < Nilai buku
Marketable Securities xxx
COST METHOD
• Saat Pembelian
Investment in Stock xxxx Harga Perolehan
Cash xxxx
• Saat Penerimaan Dividend
– Cash/Property Dividend
Cash/Assets xx
Dividend Revenue xx
- Stock Dividend
No Entry
• Saat Penjualan kembali

Cash xxx
Investment In Stock xxx Harga Jual > Nilai buku
Gain on Sales on M/S xxx
Or
Cash xxx
Loss on sales of M/S xxx Harga Jual < Nilai buku
Investment In Stock xxx
Cara menghitung
Nilai Buku
• Hitung saldo Investment in Stock
• Hitung jumlah lembar saham yang dimiliki
• Nilai buku per- lembar =
Investment In Stock
Jml Lembar saham
EQUITY METHOD
• Saat Pembelian
Investment in Stock xxx
Harga Perolehan
Cash xxx
• Saat Investee Mengumumkan Net Income
Investment in stock xxx
Income from-PT xxx
• Saat menerima dividend % Kepemilikan X Net Income
• Cash/Property Dividend
Cash/Assets xxx
Investment In Stock xxx
• Stock Div Tidak Dijurnal
IKHTISAR PENCATATAN INVESTASI DLM SAHAM
Transaksi Trading Metode cost Metode Equity
Memperoleh/ Marketable Securities Investment In Stock Investment In Stock

Membeli Saham Cash Cash Cash
Investee
Mengumumkan Tak dijurnal Investment In Stock
No Entry
Laba/Rugi Income from -PT
Menerima Cash Cash Cash Cash

Devidend Divident Revenue Dividend Revenue Investment In S
Menerima Stock
No Entry No Entry No Entry
Deviden
M/S dan Investment In Stock (Available
for sale) disajikan di Balance Sheet
sebesar
Fair Market Value
Nilai yang relevan diisajikan di neraca
Trading Securities Available For Sales Securities
Harga Pasar
1. Bandingkan nilai buku dengan nilai pasar

per akhir tahun
2. Jika berbeda buat jurnal
Investment In Stock
Marketable Securities
Accumulated other
comprehensive income
Gain/loss
Pada akhir tahun 2002
Jenis Sec. Cost MV (31-12- MV (31-12-
02) 03)
TS $ 8,000 $ 7,000 $ 7,700
TS $ 3,000 $ 3,500 $ 3,600
$ 11,000 $ 10,500
Marketable Securities
$ 11,000 $ 500 Terjadi penurunan nilai  timbul loss
Loss On Declining MS
$ 500 Loss of Declining MS $500
Marketable Securities $ 500
02) 03)
TS $ 8,000 $ 7,000 $ 7,700
TS $ 3,000 $ 3,500 $ 3,600
$ 11,000 $ 10,500
PT. ABC
NERACA
PER 31-12-2002
Kas xxxxx
Marketable Securities $ 10.500
Loss on declining MS
$ 500
Dilaporkan di L/R
02) 03)
AFS $ 8,000 $ 7,000 $ 7,700
AFS $ 3,000 $ 3,500 $ 3,600
$ 11,000 $ 10,500
Investment In Stock
$ 11,000 $ 500 Terjadi penurunan nilai  timbul loss
Unrealized Loss/Equity
$ 500 Unrealized Loss on AFS $500
Investment In Stock $ 500
02) 03)
TS $ 8,000 $ 7,000 $ 7,700
TS $ 3,000 $ 3,500 $ 3,600
$ 11,000 $ 10,500
PT. ABC
NERACA
PER 31-12-2002
Kas xxxxx
Investment In Stock 10.500
Loss on declining MS
$ 500
Dilaporkan di EQUITY
Perubahan Metode
Metode Cost Metode equity
Metode Equity Metode Cost

Metode Equity vs Metode Cost
Item Metode cost Metode Equity
Menerima Income Tak dijurnal Investment In Stock

Statement Investee Income from -PT
Menerima Divident Cash Cash

dari Investee Divident Revenue Investment In St
Account Investment Account Investment telah

belum dipengaruhi oleh dipengaruhi oleh bagian
bagian laba dan laba dan divident dari
dividend dari investee investee
Metode Equity Metode cost
Tak perlu jurnal

Perubahan metode
Cost to Equity
Metode yang baru seolah-olah digunakan sejak awal
Rekening Investment In AFSS dan Retained Earning harus

disesuaikan sehingga kedua account tersebut bersaldo
seperti metode equity diterapkan sejak tgl pembelian
Bagaimana mencatat perubahan metode ?
Metode Cost Metode Equity
Menunjukkan Cost
Investment In AFSS
xxxx
1. Investment didebit bagian laba/
dikredit bagian kerugian investee
Dari tanggal 2. Investment dikredit dividend yang
beli s.d. saat diterima dari investee
perubahan 3. Account lawannya ―Retained Earning‖
Contoh
% Harga PT. E (investee)

Tahun Dividen
Ownership beli dibayar Laba
2000 10 % $ 50,000 $ 100,000 $ 200,000
2001 5% $ 30,000 $ 120,000 $ 300,000
2002 15 % $ 117,000 $ 180,000 $ 300,000

Tahun 2000
Tahun Dividen
2000 10 % $ 50,000 $ 100,000 $ 200,000
Metode Cost No Entry
Investment In AFSS
Investment In AFFS $50,000 $50,000
Cash $50,000
Cash $10,000 Divident Revenue

Divident Revenue $10,000 $10,000
Tahun 2001
Tahun Dividen
2001 5% $ 30,000 $ 120,000 $ 400,000
Total 15 % Metode Cost No Entry
Investment In AFSS
$50,000
Investment In AFFS $30,000 $30,000
Cash $30,000
Divident Revenue
Cash $18,000
Investment In AFSS
2000 Beli $50,000 $10,000
2000 Laba $20,000 $18,000
2000 Divident $30,000
2001 Beli $45,000
2001 Laba
2001 Divident
Bag. Laba PT. E
$20,000 $20,000
$45,000 $45,000 Investment In AFSS
Retained Earning $50,000

$20,000 $30,000
$45,000 Divident Revenue
$10,000
$10,000
$18,000
2000 2001 $18,000
Investment In AFFS $50,000 $30,000 Retained Earning

Cash $50,000 $30,000 $10,000
Cash $10,000 $18,000 $18,000
Investment In AFSS
$50,000 $10,000
$20,000 $18,000
$30,000
$45,000
Bag. Laba PT. E

$20,000 $20,000
$45,000 $45,000 Investment In AFSS
Retained Earning $50,000

$20,000 $30,000
$45,000 Divident Revenue
$10,000
$10,000
$18,000
Metode Equity Metode Cost $18,000
Investment In AFSS $117,000 $80,000 Retained Earning
Retained Earning $65,000 $28,000 $10,000

$18,000
Perubahan metode
Metode yang baru seolah-olah digunakan sejak awal
Rekening Investment In AFSS dan Retained Earning harus

disesuaiakan sehingga kedua account tersebut bersaldo
seperti metode equity diterapkan sejak tahun 2000

Investment in AFSS 37,000
Retained earning 37,000
Chapter 14
The End
Chapter 15
Bonds Payable and
Investments in Bonds
Warren Reeve Fess

Pepperdine University
Task Force Image Gallery clip art included in this
NVTech Inc.
Tujuan Pembelajaran
1. Menghitung Dampak Hutang Obligasi
terhadap Laba per Lembar saham
(EPS)
2. Menjelaskan karakteristik Obligasi
3. Menghitung Present Value atas
Obligasi
4. Membuat jurnal Pencatatan Penerbitan
Obligasi
5. Jurnal Pembayaran Bunga, Amortisasi
Discount dan Premium
Sumber Pembiayaan
Liabilities
Debt Financing: Bondholders
Assets
Stockholders’
Equity
Equity Financing: Stockholders

Two Methods of Long-Term Financing
Bondholders Stockholders
Interest Dividend
Alternative Financing Plans – $800,000 Earnings
Plan 1 Plan 2 Plan 3
12 % bonds — — $2,000,000
Preferred 9% stock, $50 par — $2,000,000 1,000,000
Common stock, $10 par $4,000,000 2,000,000 1,000,000
Total $4,000,000 $4,000,000 $4,000,000
Earnings before interest
and income tax $ 800,000 $ 800,000 $ 800,000
Deduct interest on bonds — — 240,000
Income before income tax $ 800,000 $ 800,000 $ 560,000
Deduct income tax 320,000 320,000 224,000
Net income $ 480,000 $ 480,000 $ 336,000
Dividends on preferred stock — 180,000 90,000
Available for dividends $ 480,000 $ 300,000 $ 246,000
Shares of common stock ÷400,000 ÷200,000 ÷100,000
Earnings per share $ 1.20 $ 1.50 $ 2.46
Alternative Financing Plans – $440,000 Earnings
Plan 1 Plan 2 Plan 3
12 % bonds — — $2,000,000
Preferred 9% stock, $50 par — $2,000,000 1,000,000
Common stock, $10 par $4,000,000 2,000,000 1,000,000
Total $4,000,000 $4,000,000 $4,000,000
Earnings before interest
and income tax $ 440,000 $ 440,000 $ 440,000
Deduct interest on bonds — — 240,000
Income before income tax $ 440,000 $ 440,000 $ 200,000
Deduct income tax 176,000 176,000 80,000
Net income $ 264,000 $ 264,000 $ 120,000
Dividends on preferred stock — 180,000 90,000
Available for dividends $ 264,000 $ 84,000 $ 30,000
Shares of common stock ÷400,000 ÷200,000 ÷100,000
Earnings per share $ 0.66 $ 0.42 $ 0.30
Characteristics of Bonds Payable
 Termasuk kategori Long-Term Debt/ hutang
jangka panjang
 Mempunyai Nilai Nominal (Face
Ammount) yaitu nilai yang harus
dibayarkan pada tgl jatuh tempo
 Tingkat Bunga (contact rate) yang tetap
per-tahun
 Jenis Bond bermacam-macam al: Term
Bonds, serial Bonds, Callable Bond,
Convertible Bond dll.
The Present-Value Concept and
Bonds Payable
When all bonds of an issue mature at the
same time, they are called term bonds. If the
maturity dates are spread over several dates,
they are called serial bonds.
Bonds that may be exchanged for other
securities are called convertible bonds.
Bonds that a corporation reserves the right to
redeem before maturity are callable bonds.
Bonds issued on the basis of the general
credit of the corporations are debenture
bonds.
The Present-Value Concept
and Bonds Payable
MARKET RATE = CONTRACT RATE
Sell price of bond = $1,000
$1,000
10% payable
annually
and Bonds Payable
MARKET RATE > CONTRACT RATE
Sell price of bond < $1,000
–
$1,000
10% payable
annually Discount
and Bonds Payable
MARKET < CONTRACT RATE
Sell price of bond > $1,000
$1,000
10% payable
+
annually Premium
A $1,000, 10% bond is purchased. It pays
interest annually and will mature in two years.
$100 $100
$1,000
Interest Interest
10%
payment payment
payable
annually
Today End of End of

Year 1 Year 2
$90.91 $100 x 0.90909
$82.65 $100 x 0.82645
$1,000 x 0.82645
$826.45
$1,000.00 (rounded)
and Bonds Payable
OR
Present value of face value of $1,000 due
in 2 years at 10% compounded annually:
$1,000 x 0.82645 $ 826.45
Present value of 2 annual interest payments
of 10% compounded annually: $100 x
1.73554 (PV of annuity of $1 for 2 years
at 10%) 173.55
Total present value of bonds $1,000.00
Kapan Amortisasi dilakukan
Bersamaan Pada
dengan akhir
pembayaran tahun
bunga
Accounting for Bonds Payable
Bonds Issued at Face Amount
On January 1, 2005, a corporation issues for cash
$100,000 of 12%, five-year bonds; interest payable
semiannually. The market rate of interest is 12%.
Present value of face amount of $100,000 due in 5
years at 12% compounded annually: $100,000 x
0.55840 $ 55,840
Present value of 10 interest payments of $6,000
compounded semiannually: $6,000 x 7.3609
(PV of annuity of $1 for 10 periods at 6%) 44,160
Total present value of bonds $100,000
On January 1, 2005, a corporation issues for cash
$100,000 of 12%, five-year bonds; interest payable
semiannual. The market rate of interest is 12%.
2005
Jan. 1 Cash 100 000 00
Bonds Payable 100 000 00
Issued $100,000 bonds
payable at face amount.
On June 30, an interest payment of $6,000

is made ($100,000 x .12 x 6/12).
June 30 Interest Expense 6 000 00

Cash 6 000 00
Paid six months’ interest on
bonds.
The bond matured on December 31, 2009.
At this time, the corporation paid the face
amount to the bondholder.
2009
Dec. 31 Bonds Payable 100 000 00
Cash 100 000 00
Paid bond principal at
maturity date.
Bonds Issued at a Discount
Assume that the market rate of interest is 13%
on the $100,000 bond rather than 12%.
years at 13% compounded semiannually: $100,000
x 0.53273 (PV of $1 for 10 periods at 6½%) $53,273
Present value of 10 semiannual interest payments
of $6,000 compounded semiannually: $6,000 x
7.18883 (PV of annuity of $1 for 10 periods at 6½%) 43,133
On January 1, 2005, the firm issued $100,000
bonds for $96,406 (a discount of $3,594).
2005
Jan. 1 Cash 96 406 00
Discount on Bonds Payable 3 594 00
Issued $100,000 bonds at
discount.
On June 30, 2005, six-months’ interest is paid and the bond
discount is amortized using the straight-line method.
2005
Discount on Bonds Payable 359 40
Cash 6 000 00
Paid semiannual interest and $3,594 ÷
amortized 1/10 of discount. 10
Bonds Issued at a Premium
If the market rate of interest is 11% and the contract
rate is 12%, the bond would sell for $103,769.
years at 11% compounded annually: $100,000 x
0.58543 (PV of $1 for 10 periods at 5½%) $ 58,543
Present value of 10 semiannual interest payments of
$6,000 at 11%compounded semiannually: $6,000 x
7.53763 (PV of annuity of $1 for 10 periods at 5½%) 45,226
Sold $100,000 of bonds for
$103,769 (a premium of $3,769).
2005
Jan. 1 Cash 103 769 00
Premium on Bonds Payable 3 769 00
Issued $100,000 bonds at a
premium.
On June 30, paid the semiannual

interest and amortized the premium.
2005
Premium on Bonds Payable 376 90
Cash 6 000 00
Paid semiannual interest and
$3,769 x 1/10
amortized 1/10 of bond premium.
Zero-Coupon Bonds
Zero-coupon bonds do not provide for interest

payments. Only the face amount is paid at maturity.
Assume market rate is 13% at date of issue.
Present value of $100,000 due in 5 years at 13%
compounded semi annually: $100,000 x 0.53273
(PV of $1 for 10 periods at 6½%) $53,273
Zero-Coupon Bonds
On January 1, 2005, Issue 5-year,
$100,000 zero-coupon bonds when the
market rate of interest is 13%.
2005
Jan. 1 Cash 53 273 00
Discount on Bonds Payable 46 727 00
Issued $100,000 zero-
coupon bonds.
The bond indenture may require that a
fund for the payments of the face value of
the bonds at maturity be set aside over the
life of the bonds. This special fund is
called a bond sinking fund.
Bond Redemption
Langkah-langkah Penarikan:
1. Hitung dan Jurnal besarnya Amortisasi
Premium/Discount (tgl Bunga terakhir s.d.
tgl Penarikan)
2. Hitung Nilai Buku/Book Value Bonds:
BV = Face Ammount + Unamortization
Premium
or
BV = Face Ammount - Unamortization
Discount
Bond Redemption
Langkah-langkah Penarikan:
3. Bandingkan BV vs Harga Penarikan
4. JURNAL PENARIKAN
a. BV = Hg. Penarikan no Gain/Loss
b. BV < Hg. Penarikan Loss
c. BV > Hg. Penarikan Gain
Bond Redemption
On June 30, a corporation has a bond issue of
$100,000 outstanding on which there is an
unamortized premium of $4,000. The corporation
purchases one-fourth of the bonds for $24,000.
2005
June 30 Bonds Payable 25 000 00
Cash 24 000 00
Gain on redemption of Bonds 2 000 00
Retired bonds for $24,000.
Bond Redemption
Perusahaan melunasi Bondsnya dengan

harga penarikan$105,000.
2005
June 30 Bonds Payable 100 000 00
Loss on Redemption of Bonds 1 000 00
Cash 105 000 00
Retired bonds for $105,000.
Bonds dapat dibeli langsung dari perusahaan
penerbit atau dari pasar modal.
Harga Bonds biasanya ditentukan dalam
prosentase/ percentage dari Nilai
Nominal/face amount.
Premium /Discount langsung
ditambahkan/dikurangkan dalam Akun
―Investment In Bonds‖ dan diamortisasi
sepanjang sisa umur Bonds
On April 2, 2005, Purchased a $1,000 Lewis
Company bond at 102 plus a brokerage fee of
$5.30 and accrued interest of $10.20.
2005
Apr. 2 Investment in Lewis Co. Bonds. 1 025 30
Interest Revenue 10 20
Cash 1 035 50
Invested in a Lewis
Company bond.
Note that the brokerage fee is added
to the cost of the investment.
Contoh Lengkap
On July 1, 2005, Crenshaw Inc. purchases
$50,000 of 8% bonds of Deitz Corporation due
in 8 3/4 years. The effective interest rate is 11%.
The purchase price is $41,706 plus interest of
$1,000 accrued from April 1, 2005.
2005
July 1 Investment in Deitz Corp. Bonds. 41 706 00
Interest Revenue 1 000 00
Cash 42 706 00
Purchased investment in $50,000 x 8% x 3/12
bonds, plus accrued interest.
Received semiannual interest for April 1 to
October 1 ($50,000 x 8% x 6/12).
Oct. 1 Cash 2 000 00

Received semiannual
interest for April 1 to
October 1.
Adjusting entry for interest accrued
from October 1 to December 31
($50,000 x 8% x 3/12).
Dec. 31 Interest Receivable 1 000 00

Adjusting entry for interest
accrued from October 1 to
December 31.
Adjusting entry for amortization of
discount for July 1 to December 31:
($50,000 –$41,706)/105 x 6 months.
Dec. 31 Investment in Deitz Corp. Bonds 474 00

Adjusting entry for
Rounded to
amortization of discount nearest dollar
from July 1 to December 31. ($79 a month)
Investment Revenue
July 1 1,000 Oct. 1 2,000
Dec. 31 1,000
31 474
3,474
Bal. 2,474
The Deitz bonds are sold on June 30, 2012
for $47,350 plus accrued interest. It has
been six months since the last amortization
entry, so amortization for the current year
must be recorded (6 months).
2012
June 30 Investment in Deitz Corp. Bonds 474 00
Amortized discount for $79 x 6
current year.
Investment in Deitz Corporation Bonds
2005
July 1 41,706
The investment
Dec. 31
2006
474 $79 x 6
account after all
Dec. 31 948 $79 x 12
2007
Dec. 31 948 amortization
2008
Dec. 31 948 entries have
2009
Dec. 31 948 been made,
2010
Dec. 31 948 including the
2011
Dec. 31 948 June 30, 2012
2012
June 30 474 adjusting entry.
48,342
This investment was sold on June 30, 2009
for $47,350 plus accrued interest. It has
been six months since the last amortization
entry, so amortization for the current year
$50,000
must be recorded (6 months). x 8% x
2012 3/12
June 30 Cash 48 350 00
Loss on Sale of Investment 992 00
Investment in Deitz Corp. Bonds 48 342 00
Financial
Analysis and
Interpretation
Number of Times Interest
Charges Earned
Solvency Measures—The Long-Term Creditor
Number of Times Interest Charges Earned

2006 2005
Income before income tax $ 900,000 $ 800,000
Add interest expense 300,000 250,000
Amount available for interest $1,200,000 $1,050,000
Income before income tax + Interest expense
Interest Expense
2005 $800,000 + $250,000 = 4.2 times
$250,000
Solvency Measures—The Long-Term Creditor
Number of Times Interest Charges Earned

2006 2005
Income before income tax $ 900,000 $ 800,000
Add interest expense 300,000 250,000
Amount available for interest $1,200,000 $1,050,000
Income before income tax + Interest expense
Interest Expense
2006 $900,000 + $300,000 = 4.0 times
$300,000
The purpose of the ratio is to
assess the risk to debtholders in
terms of number of times interest
charges were earned.
Chapter 16
Chapter 16
STATEMENT OF CASH FLOW
LAPORAN YANG MEMUAT INFORMASI :
ARUS KAS MASUK DAN
ARUS KAS KELUAR
SUATU ENTITAS selama satu periode
STATEMENT of Cash Flows
Melaporkan Arus kas dari 3 Jenis Kegiatan:
1. Cash flows from operating activities
transaksi yang mempengaruhi net income.
(Current Asset +Current Liabilities)
2. Cash flows from investing activities
Transaksi yang mempengaruhi noncurrent assets
(Aktiva Tetap & Investasi).
3. Cash flows from financing activities
transaksi yg mempengaruhi equity and longterm deb
Reporting Cash Flows
Increases in Cash / Cash Inflow Decreases in Cash Cash
Outflow
Operasional Operasional
(Kas Masuk dari (Kas keluar
Revenue) untuk
membayar
Beban)
Investasi Investasi
(Kas masuk dari (Kas keluar untuk
penjualan Aktiva Tetap memperoleh Aktiva
dan Investasi) Tetap dan Investasi)
Financing Pembiayaan
(Kas Masuk dari hasil
(kas keluar untuk membeli Treasury Stock,
penerbitan Saham dan
melunasi hutang jk Panjang & membayar
Obligasi)
dividen
BENTUK LAPORAN
METODE TIDAK METODE

LANGSUNG LANGSUNG
ARUS KAS DARI ARUS KAS DARI

OPERASIONAL Dihitung OPERASIONAL Dihitung
berdasar Net Income/Loss langsung berdasarkan tiap
yang disesuaikan jenis kegiatan operasional
ARUS KAS DARI KEGIATAN INVESTASI DAN KEGIATAN PENDANAAN

DILAPORKAN SAMA
Kenaikan hutang jangka pendek Rp. 16.800,00
Kenaikan hutang biaya Rp. 1.200,00 +
Rp.134.500,00
Dikurangi :
Kenaikan biaya dibayar dimuka Rp. 1.000,00
Kenaikan piutang usaha Rp 9.000,00
Penurunan hutang pajak Rp. 1.500,00
Laba penjualan aktiva tetap Rp. 30.000,00
Rp. 41.500,00
Arus kas bersih dari kegiatan operasi Rp. 93
Arus Kas yang berasal dari kegiatan investasi :

Kas masuk yang berasal dari penjualan investasi Rp. 75.000,00
Kas keluar untuk membeli peralatan Rp.157.000,00
Arus kas keluar neto untuk kegiatan investasi
Arus Kas dari kegiatan Keuangan :

Kas yang diterima dari penjualan saham Rp.160.000,00
Dikurangi :
Kas untuk membayar dividen Rp. 23.000,00
Kas untuk membayar obligasi Rp.125.000,00
Rp.148.000.00
Arus kas masuk neto dari kegiatan keuangan Rp. 12
Kenaikan kas Rp. 23
Saldo Kas pada awal tahun Rp. 26
Saldo kas pada akhir tahun Rp. 4
===
DATA APA YANG DIGUNAKAN
UNTUK MENYUSUN
LAPORAN ARUS KAS ?
DATA YANG DIGUNAKAN
1. LAPORAN LABA RUGI
2. NERACA AWAL DAN AKHIR TAHUN/ NERACA PERBANDINGA
3. DATA TAMBAHAN
LAPORAN ARUS KAS METODE
TIDAK LANGSUNG
LANGKAH-LANGKAH
1 HITUNG PERUBAHAN KAS
2 KONVERSIKAN INCOME STATEMENT KE CASH BASIS
3 ANALISIS LONG TERM ASSET ACCOUNT
4 ANALISIS ACCOUNT HUTANG JP DAN MODAL
5 SUSUN LAPORAN ARUS KAS
6 UNGKAP TRANSAKSI NONCASH YANG PENTING

CARA PENYESUAIAN
Disesuaikan dengan
N
1. Beban penyusutan/ depresiasi E
N T
E 2. Kenaikan/penurunan harta lancar
T C
3. Kenaikan/penurunan hutang lancar A
I S
N 4. Gain/loss penjualan investasi JP H
C F
O L
M O
E 5. Gain/loss penjualan Aktiva tetap
W
BEBAN PENYUSUTAN
DITAMBAHKAN KE NET INCOME
KENAPA ?
Income Statement Cashflow Statement

Penjualan $1,000 $1,000
Biaya tunai ($100) ($100)
Biaya depresiasi ($200) ($ 0)
Net income $ 700 Net Cash flow $ 900
Net income < Net Cash flow

KENAIKAN PIUTANG
NET INCOME DIKURANGI

KENAIKAN PIUTANG
KENAPA ?
PIUTANG SALDONYA NAIK INDIKASI

SALES > PENERIMAAN KAS
NET INCOME > NET CASHFLOW
Saldo piutang awal $1,000. Penjualan setahun $10,000.
Penerimaan piutang setahun $9,500. Pembayaran biaya
$2,000
Penjualan Piutang Kas Biaya-biaya

1,0009,500 9,500 2,000 2,000
10,000 10,000
Laporan Laba Rugi Cash flow
Penjualan 10,000 9,500 Penerimaan Kas

Biaya-biaya 2,000 2,000 Pengeluaran Kas
Net Income 8,000 7,500 Net Cash inflow
Selisihnya = kenaikan piutang
Net Income - Kenaikan = Net Cash inflow
piutang
PENURUNAN PIUTANG
NET INCOME DITAMBAH
PENURUNAN PIUTANG
KENAPA ?
PIUTANG SALDONYA TURUN INDIKASI

SALES < PENERIMAAN KAS
NET INCOME < NET CASHFLOW
HARTA LANCAR LAINNYA
GENERALISIR DARI
KENAIKAN
/PENURUNAN PIUTANG
KENAIKAN / PENURUNAN HARTA
LANCAR
NET INCOME DIKURANGI

KENAIKAN HARTA LANCAR
DAN
NET INCOME DITAMBAH

PENURUNAN HARTA LANCAR
BAGAIMANA DENGAN PERUBAHAN
SALDO HUTANG LANCAR SELAIN
HUTANG DIVIDEN ?
HUTANG ADALAH KEBALIKAN HARTA

SEHINGGA PENGARUHNYA HUTANG
KEBALIKAN HARTA
OPERATING ACTIVITY:
• NET INCOME xxx
• Add:
- Beban Penyusutan xx
- Penurunan Aktiva Lancar xx
- Kenaikan Hutang lancar xx
- Rugi penjualan AT & Investasi xx xxx
• Deduct:
- Kenaikan Aktiva Lancar xx
- Penurunan Hutang lancar xx
- Laba Penjualan AT & Investasi xx xxx
Arus kas dari /untukkegiatan Operasi xxx

ARUS KAS DARI KEGIATAN
INVESTASI
ARUS KAS MASUK DARI

PENJUALAN AKTIVA TETAP
DAN INVESTASI
ARUS KAS KELUAR UNTUK :

PEMBELIAN AKTIVA TETAP DAN INVESTASI
INFORMASI APA YANG HARUS
DIPERHATIKAN ?
SALDO AWAL DAN AKHIR

REKENING INVESTASI JP
DAN REKENING AKTIVA TETAP
DAN
DATA TAMBAHAN
INVESTING ACTIVITY:
• CASH INFLOW:
- Penjualan Aktiva Tetap xx
- Penjualan Investasi xx xxx
• CASH OUTFLOW:
- Perolehan Aktiva Tetap xx
- Pembelian Investasi xx xxx
Arus kas dari /untuk kegiatan Investasi xxx
PENDANAAN
ARUS KAS MASUK:

MENARIK DANA DARI PEMILIK DAN KREDITOR
ARUS KAS KELUAR:

MENGEMBALIKAN DANA KE PEMILIK DAN KREDITO
DIPERHATIKAN ?

MODAL
DAN HUTANG JANGKA PANJANG
DAN
DATA TAMBAHAN
BERDASARKAN IKHTISAR
TRANSAKSI KAS
SUSUN LAPORAN ARUS KAS

FINANCING ACTIVITY:
• CASH INFLOW:
- P enerbitan Saham xx
- Penerbitan obligasi xx xxx
• CASH OUTFLOW:
- Pembelian Treasury Stock xx
- Pelunasan obligasi xx
- Pembayaran Dividend xx xxx
Arus kas dari /untuk kegiatan Pendanaan xxx
LAPORAN ARUS KAS METODE
LANGSUNG
PT. ABC
Laporan Arus Kas
Untuk tahun yang berakhir 31 Desember 2000
Aliran kas yang berasal dari kegiatan operasi :

Kas yang diterima dari pelanggan Rp.951.000,00
Dikurangi :
Kas untuk membeli persediaan Rp.555.200,00
Kas untuk membayar biaya operasi Rp.259.800,00
Kas untuk membayar bunga Rp. 14.000,00
Kas untuk membayar pajak Rp. 29.000,00
Rp.858.000,00
Aliran kas masuk bersih dari kegiatan operasi Rp. 93.000,00
Aliran Kas yang berasal dari kegiatan investasi :
Kas masuk yang berasal dari penjualan investasi Rp. 75.000,00
Kas keluar untuk membeli peralatan Rp.157.000,00
Aliran kas keluar neto untuk kegiatan investasi (Rp. 82.000,00)
Aliran Kas dari kegiatan Keuangan :

Kas yang diterima dari penjualan saham Rp.160.000,00
Dikurangi :
Kas untuk membayar dividen Rp. 23.000,00
Kas untuk membayar hutang obligasi Rp.125.000,00
Rp.148.000,00
Aliran kas masuk neto dari kegiatan keuangan Rp. 12.000,00
Kenaikan kas Rp. 23.000,00
Saldo Kas pada awal tahun Rp. 26.000,00
ARUS KAS DIRINCI MENURUT
KEGIATAN
Menjual barang/jasa
a. Kegiatan operasional Membeli barang
Membayar beban gaji dst.
Membeli aktiva tetap
b. Kegiatan investasi Membeli investasi
Menjual AT/ investasi dst.
Menerbitkan saham
c. Kegiatan pendanaan Menerbitkan obligasi
Membayar divident
ARUS KAS DARI KEGIATAN OPERASIONAL
ARUS KAS MASUK DARI :

1. Penjualan barang atau jasa
2. Penjualan Trading Securities
3. Pendapatan bunga dan divident

1. PEMBELIAN BARANG DAGANGAN dan TS
2. PEMBAYARAN BIAYA OPERASIONAL
3. PEMBAYARAN PAJAK
Arus Kas Kas Arus Kas
masuk dari keluar untuk
penjualan biaya-biaya
Laporan
Laba rugi
Disusun dengan dasar

akrual
Pendapatan dan biaya
Ada Penjualan yang belum diterima yang di income
uangnya dan ada biaya belum statement /Lap Laba
dibayar tapi sudah dilaporkan di rugi perlu disesuaiakan
ARUS KAS MASUK DARI :
PENJUALAN BARANG ATAU JASA
PENJUALAN YANG DILAPORKAN DI LAPORAN

LABA RUGI DIKOREKSI DENGAN PERUBAHAN
SALDO PIUTANG DAGANG/USAHA
KARENA PENJUALAN DI LAPORAN LABA RUGI

DISUSUN DENGAN DASAR ACCRUAL
PENJUALAN TIDAK SELALU SAMA

DENGAN ARUS KAS MASUK
BAGAIMANA CARA MENGOREKSI ?
Penjualan + Piutang awal - Piutang akhir =

Arus kas masuk dari pelanggan
atau
Penjualan - Kenaikan Piutang atau

Ditambah penurunan piutang
PT. ABC PT. ABC PT. ABC
Neraca Laporan laba rugi Neraca
Per 31-12-2001 Tahun 2002 Per 31-12-2002
Kas XX Penjualan 100,000Kas XX
Piutang 1,000 HPP 70,000Piutang 900
Laba Kotor 30,000
Penjualan 100,000
Piutang 31-12-2001 1,000 +
101,000
Piutang 31-12-2002 900 -
Arus Kas masuk dari pelanggan 100,100
Laporan Arus Kas

Tahun 2002
Arus Kas dari Kegiatan Operasional :
- Arus Kas masuk dari pelanggan $ 100,100
ARUS KAS KELUAR UNTUK
KEGIATAN OPERASIONAL
1. PEMBELIAN BARANG DAGANGAN
2. PEMBELIAN TRADING SECURITIES
3. PEMBAYARAN BIAYA OPERASIONAL
4. PEMBAYARAN PAJAK
Arus kas keluar untuk pembelian
barang
Dibeli Disimpan Dijual
Timbul Hutang Timbul Timbul Harga

baru dibayar persediaan Pokok
penjualan
Kas keluar ditentukan dengan

memperhatikan
PEMBELIAN BARANG DAGANGAN
Ada 3 kemungkinan
Tak ada saldo saldo Persediaan

Persediaan dan dan hutang (awal
hutang ( awal dan sama dengan akhir
akhir tahun) tahun)
saldo Persediaan dan hutang (awal

tak sama dengan saldo akhir tahun)
TIDAK ADA PERSEDIAAN DAN HUTANG
SEMUA BARANG YANG BELI TELAH DIBAYAR

DAN BARANGNYA TELAH DIJUAL SEMUA
MAKA
HARGA POKOK PENJUALAN SAMA
DENGAN ARUS KAS KELUAR
UNTUK PEMBELIAN BARANG
ADA PERSEDIAAN DAN HUTANG TAPI SALDONYA TIDAK
BERUBAH
SEMUA BARANG YANG BELI TELAH DIBAYAR

DAN BARANGNYA TELAH DIJUAL SEMUA
MAKA
HARGA POKOK PENJUALAN SAMA
ADA PERSEDIAAN DAN HUTANG TAPI SALDONYA BERUBAH
TIDAK SEMUA PEMBELIAN TELAH DIBAYAR

DAN TIDAK SEMUA BARANG YANG DIBELI
TELAH DIJUAL
MAKA
HARGA POKOK PENJUALAN TIDAK SAMA
BAGAIMANA CARA MENGOREKSI ?
HPP +Persediaan - Persediaan + Hutang - Hutang akhir

akhir awal awal
= Arus kas keluar ke pemasok/pembelian barang
atau
HPP + Kenaikan persediaan dan

dikurangi kenaikan hutang
ARUS KAS UNTUK PEMBAYARAN BIAYA OPERASIONAL
Perhatikan Biaya yang dilaporkan di Laporan Laba rugi
Tak Terkait
Tak mempenga Terkait Terkait dengan
ruhi arus kas dengan dengan Prepaid
tahun ini hutang Prepaid Expense
biaya Expense dan hutang
Biaya depresiasi biaya
Lap Biaya gaji Biaya sewa Biaya iklan

LabaRugi
Sewa dibayar
Neraca Hutang gaji
dimuka
BIAYA YANG TIDAK MEMPENGARUHI
ARUS KAS
CONTOH
BIAYA DEPRESIASI DAN
AMORTISASI
TIDAK DILAPORKAN DALAM

LAPORAN ARUS KAS
METODE LANGSUNG
BIAYA YANG TERKAIT DENGAN HUTANG
BIAYA
DI LAPORAN LABA RUGI

TERDAPAT BIAYA GAJI
DAN DI NERACA ADA
HUTANG GAJI
Arus kas keluar untuk membayar gaji =

Biaya gaji + Hutang gaji awal -Hutang gaji akhir
Per 31-12-1999 Tahun 2000 Per 31-12-2000
Hutang dan modal Penjualan 100,000Hutang dan modal :
Hutang gaji 200 HPP 70,000Hutang gaji 300
Laba Kotor 30,000
Biaya gaji 20,000
Biaya gaji 20,000

Hutang gaji 31-12-1999 200 +
20,200
Hutang gaji 31-12-2000 300 -
Arus Kas keluar untuk gaji 19,900
Laporan Arus Kas

Tahun 2000
- Arus Kas keluar untuk gaji $ 19,900
Per 31-12-1999 Tahun 2000 Per 31-12-2000
Hutang dan modal Penjualan 100,000Hutang dan modal :
Hutang Beban Umum 400.000
HPP 70,000Hutang Beban Umum 80.000
Laba Kotor 30,000
Biaya umum 580.000
Biaya umum 580.000

Hutang lancar lainnya 31-12-1999 400.000 +
980.000
Hutang lancar lainnya 31-12-2000 80.000 -
Arus Kas keluar untuk biaya umum 900.000
Laporan Arus Kas

Tahun 1999
- Arus Kas keluar untuk biaya umum Rp.900.000
Per 31-12-1999 Tahun 2000 Per 31-12-2000
Hutang dan modal B. Umum 580,000Hutang dan modal :
Hutang B Umum 400.000 Biaya lain-lain 45.000Hut. B Umum 80.000
Hut. B Lain lain 100.000 Biaya Pajak 900.000Hut. B Lain lain 20.000
Hut. B Pajak 300.000 B. Pemeliharaan 4.000.000Hut. B Pajak 200.000
Hut. B Pemel. 600.000 Hut. B Pemel. 300.000
Biaya Umum Biaya Lain-lainBiaya Pajak Biaya Peml.
Dari Rugi/Laba 580.000 45.000 900.000 4.000.000
Hutang biaya 31-12-1999 400.000 + 100.000 + 300.000 + 600.000 +
980.000 145.000 1.200.000 4.600.000
Hutang biaya 31-12-2000 80.000 - 20.000 - 200.000 - 300.000 -
Arus Kas keluar 900.000 125.000 1.000.000 4.300.000
Laporan Arus Kas

Tahun 2000
- Arus Kas keluar untuk :
- Biaya umum Rp. 900.000
- Biaya lain-lain Rp. 125.000
- Biaya Pajak Rp.1.000.000
- Biaya Pemeliharaan Rp.4.300.000
PT. ABC PT. ABC
Neraca Neraca Tak ada Data lain
Per 31-12-1999 Per 31-12-2000
Harta : Harta :
Investasi JP 2.000.000 Investasi JP 3.000.000
Bangunan 8.000.000 Bangunan 18.000.000
31-12-1999 31-12-2000
Investasi JP
2.000.000 3.000.000
PT. ABC
Ada kenaikan Laporan Arus Kas
Rp.1.000.000, tak ada Tahun 2000
keterangan penyebabnya Arus Kas dari Kegiatan Investasi :
Arus Kas keluar untuk :
Ada pembelian tunai Rp.1.000.000 Pembelian investasi JP Rp.1.000.000
Ada arus kas keluar untuk

kegiatan investasi
PT. ABC PT. ABC
Neraca Neraca Tak ada Data lain
Per 31-12-1999 Per 31-12-2000
Harta : Harta :
Investasi JP 2.000.000 Investasi JP 3.000.000
31-12-1999 31-12-1999
Bangunan
8.000.000 18.000.000
PT. ABC
Ada kenaikan Laporan Arus Kas
Rp.10.000.000, tak ada Tahun 2000
keterangan penyebabnya Arus Kas dari Kegiatan Investasi :
Ada pembelian bangunan Rp.10.000.000 Pembelian investasi JP Rp. 1.000.000

Pembelian Bangunan Rp.10.000.000
Ada arus kas keluar untuk

kegiatan investasi
PT. ABC PT. ABC
Neraca Neraca Data lain :
Per 31-12-1999 Per 31-12-2000 Bangunan dijual
Harta : Harta : dengan harga
Investasi JP 2.000.000 Investasi JP 3.000.000Rp.4.500.000,00
31-12-1999 31-12-1999
Bangunan
8.000.000 6.000.000
PT. ABC
Ada penurunan Laporan Arus Kas
Rp.2.000.000 Tahun 2000
Arus Kas dari Kegiatan Investasi :
Arus Kas masuk dari :
Ada penjualan bangunan Penjualan Bangunan Rp. 4.500.000
Pembelian investasi JP Rp. 1.000.000
Ada arus kas masuk dari penjualan
bangunan sebesar 2 juta + laba
Bagaimana jika tidak ada perubahan saldo ?
Saldo Saldo
Rekening awal akhir
15,000,0 15,000,0
Tanah 00 00
11,000,0 11,000,0
Gedung-Gedung 00 00
Alat-Alat Perhubungan 9,000,00 9,000,00
Udara 0 0
Peralatan Ground 8,000,00 8,000,00
Handling 0 0
2,000,00 2,000,00
Peralatan Lain-lain 0 0
2,000,00 2,000,00
Aktiva tetap lain-lain 0 0
Akumulasi Aktiva 4,000,00 7,000,00
Tetap 0
Perhatikan apa ada data tambahan ? 0
1,000,00 1,000,00
Aktiva tidak produktif 0 0
Tak ada
Tak ada keterangan
pembelian atau
penjualan
BIAYA YANG TERKAIT DENGAN BIAYA
DIBAYAR DIMUKA ( PREPAID EXPENSE)
DI LAPORAN LABA RUGI

TERDAPAT BIAYA ASURANSI
DAN NERACA ADA
ASURANSI DIBAYAR
DIMUKA
Arus kas keluar untuk membayar asuransi =

Biaya asuransi +Prepaid insurance akhir Prepaid
- insurance awal
Per 31-12-2001 Tahun 2002 Per 31-12-2002
Kas XX Penjualan 100.000.000Kas XX
Sewa DD 500,000 HPP 70.000.000Sewa DD 4.500.000
Laba Kotor 30.000.000
Biaya sewa 2.000.000
Biaya sewa 2.000.000

Asuransi DD 31-12-2001 500.000 -
1.500.000
Asuransi DD 31-12-2002 4.500.000 -
Arus Kas kelua u beban sewa 6.000.000
Laporan Arus Kas

Tahun 2002
- Arus Kas keluar untuk sewa Rp.6.000.000
BIAYA YANG TIDAK TERKAIT DENGAN
HUTANG BIAYA &PREPAID EXPENSE
CONTOH
ADA BIAYA IKLAN DI LAPORAN L/R
TAPI DI NERACA TIDAK ADA
HUTANG BIAYA IKLAN ATAU IKLAN
DIBAYAR DIMUKA
ARUS KAS KELUAR UNTUK BIAYA IKLAN =
BIAYA IKLAN YANG DILAPORKAN DI LAPORAN L/R

Per 31-12-2001 Tahun 2002 Per 31-12-2001
Kas XX Penjualan 100.000.000 Kas XX
Sewa Piutang 500,000 HPP 70.000.000 Sewa Piutang 500,000
Persediaan BD 700,000 Persediaan BD 200,000
Sewa DD 400,000 Sewa DD 300,000
Aktiva tetap 4.000,000 Biaya Iklan 2.000.000 Aktiva tetap 4.000,000
Jumlah xxxxxxx Jumlah XXXX
Hutang 400,000 Hutang 400,000
Modal 6.200,000 Modal 5.100,000
Jumlah xxxxxxxx Biaya Iklan 2.000.000 Jumlah xxxxxxx
Laporan Arus Kas

Tahun 2002
- Arus Kas keluar biaya iklan Rp.2.000.000
Per 31-12-2001 Tahun 2002 Per 31-12-2001
Kas XX Penjualan 100.000.000 Kas XX
Sewa Piutang 500,000 HPP 70.000.000 Sewa Piutang 500,000
Persediaan BD 700,000 Persediaan BD 200,000
Sewa DD 400,000 Sewa DD 300,000
Aktiva tetap 4.000,000 Biaya Iklan 2.000.000 Aktiva tetap 4.000,000
Jumlah xxxxxxx Jumlah XXXX
Hutang 400,000 Hutang 400,000
Modal 6.200,000 Modal 5.100,000
Jumlah xxxxxxxx Biaya Iklan 2.000.000 Jumlah xxxxxxx
Laporan Arus Kas

Tahun 2002
- Arus Kas keluar biaya iklan Rp.2.000.000
PENDANAAN
ARUS KAS MASUK:

MENARIK DANA DARI PEMILIK DAN KREDITOR
ARUS KAS KELUAR:

MENGEMBALIKAN DANA KE PEMILIK DAN KREDITO
DIPERHATIKAN ?

MODAL
DAN HUTANG JANGKA PANJANG
DAN
DATA TAMBAHAN

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LIABILITIES/HUTANG

Klasifikasi penting untuk menghitung current ratio,

Current Non Current

Penilaian Current Liabilities

Bunga 12 % setahun dibayar setiap tanggal 1 Januari dan 1 Juli

No Jenis Bonds Penjelasan

Keamanan Tarip bunga

Bunga yang dibayar

Dengan tarip bunga efektif

Pada tanggal 1 Januari 2006 perusahaan mempunyai uang $1,000,

Future Value = 1,000 + 10 % x 1,000

Present Value = 1,100/ ( 1 + 0,1)

= 1,100 /( 1,1) = 1 + tarip bunga

4,000 4,000 4,000 4,000 4,000 4,000

Tidak ada bunga berjalan yang harus diperhitungkan

Apa pengaruhnya terhadap harta, hutang dst. ?

Kas bertambah $ 100,000

Timbul hutang obligasi $ 100,000

Tgl Account Debit Kredit

Apa pengaruhnya terhadap harta, hutang dst. ?

Investasi bertambah $ 100,000

Kas berkurang $ 100,000

Tgl Account Debit Kredit

Apa pengaruhnya terhadap harta, hutang dst. ?

Kas bertambah $ 101,000

Timbul hutang obligasi $ 100,000

Tgl Account Debit Kredit

Apa pengaruhnya terhadap harta, hutang dst. ?

Investasi bertambah $ 101,000

Kas berkurangi $ 101,000

Tgl Account Debit Kredit

Kas bertambah $ 87,539

Timbul discount hutang obligasi $ 12,461

Tgl Account Debit Kredit

Apa pengaruhnya terhadap harta, hutang dst. ?

Investasi bertambah $ 87,539

Kas berkurangi $ 87,539

Tgl Account Debit Kredit

Pembeli Bonds harus membayar

Harga beli bonds Bunga dari tanggal

Bayar bunga Penjualan Bayar bunga

Ada bunga yang harus dibayar pembeli

Bunga yang harus dibayar pembeli = 2/12 x 8 % x $100,000

Tgl Account Debit Kredit

Tgl Account Debit Kredit

Apa pengaruhnya terhadap harta, hutang dst. ?

Kas bertambah $101,333

Timbul hutang bunga $ 1,333

Tgl Account Debit Kredit

Apa pengaruhnya terhadap harta, hutang dst. ?

Investai bertambah $100,000

Timbul Piutang bunga $ 1,333

Tgl Account Debit Kredit

1 Januari 1 Maret 1 Juli

$1,333 $2,667 Bayar bunga 1/1 s.d. 1/7

1 Januari 1 Maret 1 Juli

Kas berkurang $4,000

Pada 1 Maret $1,333 dicatat sebagai hutang bunga, sekarang dibayar

Timbul beban bunga $ 2,667

Hutang bunga berkurang $ 1,333

Tgl Account Debit Kredit

1 Januari 1 Maret 1 Juli

Kas bertambah $4,000