1)

a. Land c.
PT Gembira Ria
Analysis of Land Account
For 2016 ($)
Balance at January 1, 2016 250,000
Land Site No. 621
Acquisition cost 870,000
Commission fee to real estate agent 55,000
Biaya pembersihan tanah 38,000
Hasil penjualan tanah, kayu, dan kerikil -15,000 d.
Total land site no 621 948,000
Land Site No. 622
Land value 320,000
Building value 130,000
Demolition cost 45,000
Total land site no 622 495,000
Balance at December 31, 2016 1,693,000

b. PT Gembira Ria
Analysis of Building Account
For 2016 ($)
Balance at January 1, 2016 910,000
Cost of new building constructed
on land site number 622
Construction costs 350,000
Biaya penggalian 40,000
Architectural design fees 13,000
Building permit fee 3,500
Balance at December 31, 2016 406,500
1,316,500

2) a. Bunga yang termasuk aktivitas keuangan ekuitas tidak diijinkan oleh IFRS untuk menjadi penambah cost of bu
b. Tanah nomor 623 yang dibeli seharga $680.000 tidak tercatat sebagai bagian dari plant asset tapi dicatata seb
c. Pembayaran royalti seharga sebesar 20.000 tidak termasuk sebagai cost dari machinery and equipment tapi m
 Land Improvement
PT Gembira Ria
Analysis of Leasehold Improvements Account
For 2016 ($)
Balance at January 1, 2016 670,000
Perbaikan ruang kantor 90,000
Balance at December 31, 2016 760,000

Machinery and Equipments

PT Gembira Ria
Analysis of Machinery and Equipment Account
For 2016 ($)
Balance at January 1, 2016 895,000
Cost of the new machines acquired
Harga faktur mesin 89,000
Biaya angkut 3,500
Biaya instalasi 2,800 95,300
Balance at December 31, 2016 990,300

adi penambah cost of building

nt asset tapi dicatata sebagai Land Held for Resale pada bagian Investasi
ery and equipment tapi masuk sebagai expense
Latihan 10.2

1. Investment sebesar 150.000 : karena tanah belum digunakan 1) a. Land

2 Book Value Fair Value

Land $ 180,000.00 $ 240,000.00 b. Land Improvement
Buildings $ 530,000.00 $ 960,000.00
$ 710,000.00 $ 1,200,000.00
c. Buildings
Harga Saham = 40/lembar X 25.000 = 1.000.000
Land = 240.000/1.200.000 x 1.000.000 = 200.000
Buildings = 960.000/1.200.000 x 1.000.000 = 800.000
d. Equipments
3
Buildings:
Harga Beli Bangunan $ 500,000.00
Biaya bongkar muat $ 15,000.00 2) transaksi pada nomor 1 tidak digunaka
Pajak Penualan $ 24,000.00 karena pembelian tanah seharga 150.0
Biaya Pemasangan $ 28,000.00
$ 567,000.00 transaksi nomor 2 nilai buku tanah seb
Nilai Buku tersebut tidak digunakan ole
4 Land Improvement $ 105,000.00 Nilai yang dipakai PT Persada Raya pada

5 - transaksi nomor 5 atas penghancuran p

6
Equipment
Saldo 21/12/2018 $ 960,000.00
Penghancuran $ -90,000.00
Penjualan Equipment $ -54,000.00
$ 816,000.00 Acc.Depreciation senilai 76411 akan me

transaksi nomor 6 menghasilkan keunt

 $ 350,000.00
$ 200,000.00 $ 550,000.00

b. Land Improvement $ 180,000.00

$ 105,000.00 $ 285,000.00

c. Buildings $ 1,200,000.00
$ 800,000.00
$ 567,000.00 $ 2,567,000.00

d. Equipments $ 960,000.00
$ -90,000.00
$ -54,000.00 $ 816,000.00

transaksi pada nomor 1 tidak digunakan dalam menentukan nilai akun pada jawaban pertanyaan nomo 1
karena pembelian tanah seharga 150.000 tidak langsung digunakan melainkan untuk pembangunan masa depan sehingga dikategorikan

transaksi nomor 2 nilai buku tanah sebesar 180.000 dan bangunan sebesar 530.000 merupakan nilai buku PT Peduli Bangsa pada tanggal
Nilai Buku tersebut tidak digunakan oleh PT Persada Raya
Nilai yang dipakai PT Persada Raya pada akuisisi tanah dan bangunan adalah senilai harga pasar saham yaitu 1.000.000 dan dihitung sec

transaksi nomor 5 atas penghancuran peratalatan menyisakan book value senilai 13.589 dilaporkan sebagai Other Income and Expense p
tarif penyusutan $ 0.20
2008 20% x 90000 $ 18,000.00
2009 20% x 72000 $ 14,400.00
dst
2016 20% x 15099 x 6/12 $ 1,510.00
total penyusutan $ 76,411.00
Acc.Depreciation senilai 76411 akan mengurangi total acc. Depre pada sofp

transaksi nomor 6 menghasilkan keuntungan 12290 dilaporkan pada income statement bagian OIE (Gain on sale)

Harga Beli $ 54,000.00

Acc. Cepre 2011- petengahan 2016 - 41,290
book value 12,710
Hasil Penjualan 25,000
Gain on sale 12,290
depan sehingga dikategorikan sebagai Invesment

PT Peduli Bangsa pada tanggal pertukaran

itu 1.000.000 dan dihitung secara proporsional sesuai dengan harga wajar masing-masing asset

ai Other Income and Expense pada Income Statement( Loss on Scrapping of Machine)
* mirip P10-5 Kieso ch 2

1. PT Garuda Muda
Cost of Land (Site 101)
As of September 30,2016
Cost of land and old building 600,000
Real estate broker's commission 56,000
Legal fees 8,000
title insurance 20,000
Removal of old building 64,000
Cost of land 748,000

2. PT Garuda Muda Schedule

Cost of Building
As of September 30, 2016
Fixed construction contract price 3,500,000
Plans, spesification, and blueprints 25,000 2015
Architects' fees 86,000 2016
Interest capitalized during 2015 (Schedule) 140,000
Interest capitalized during 2016 (Schedule) 230,000
Cost of building 3,981,000
 Weighted-Average
Accumulated Construction Expenditures
X Interest
Rate = Interest to be
Capitalized
1,400,000 10% 140,000
2,300,000 10% 230,000
LAND COST EXPENDITURE 2016
purchase price 145,000 tgl pengeluaran fraksi WAAE
survei cost 3,000 12/1/2016 154,800 1/12 12,900
insurance 4,500 12/1/2016 35,000 1/12 2,917
cleaning cost 3,500 12/1/2016 3,300 1/12 275
salvage - 1,200 193,100 16,092
total 154,800
INTEREST CAPITALIZED 2016

INTEREST CHARGED TO INTEREST EXPENSE

EXPENDITURE 2017 asumsi di soal itu tahun 2017, karena ti

tgl pengeluaran fraksi WAAE
1/1/2017 193,100 1/2 96,550
1/1/2017 1,287 1/2 644
3/1/2017 260,000 1/3 86,667
5/1/2017 350,000 1/6 58,333
7/1/2017 80,000 0 -
884,387 242,194

INTEREST CAPITALIZED 2017

INTEREST CHARGED TO INTEREST EXPENSE

a balance in land account - 2016 dan 2017

b balance in buildings - 2016
balance in buildings - 2017
c balance in interest expense - 2016
balance in interest expense - 2017
 (weighted-average accumulated expenditures)

1,287

3,113

oal itu tahun 2017, karena tidak mungkin ada pembayaran biaya konstruksi sebelum konstruksi dimulai 1 desember 2016

19,375

33,425

154,800
39,587
748,963
3,113
33,425
esember 2016
1) Hitung W-AAE
Date Amount Capitalization Period W-AAE
30-Jul-16 1,000,000 10 bln/12 bln 833,333
30-Jan-17 2,500,000 4 bln/12 bln 833,333
30-May-17 1,500,000 0 bln/12 bln 0
5,000,000 1,666,666

2) Hitung Avoidable Interest

Jenis pinjaman Nilai x rate Actual interest
Notes Payable 3.000.000 x 10% 300,000
Bonds Payable 4.000.000 x 12% 480,000
7,000,000 780,000

Capitalization rate = 780,000 = 11.14%

7,000,000

Avoidable interest = 1.666.666 x 11,14% = 185,666

3) a) Interest charged to expense = Actual interest - avoidable interest = 780.000 - 185.666 =

b) Interest to be paid = 780.000
c) Interest charge to building = 185.666
780.000 - 185.666 = 594,334
Latihan 10.6 Soal Lewat Tahun, Hitung sendiri sendiri untuk masing maing tahun

Specific Debt 1,25M, 4 Thn, 8% Annually

General Debt N/P 1M, 10Thn, 12% Semi Annually asumsi pembayaran
B/P, 500jt, 5Thn, 11% Triwulan asumsi pembayara
Tahun 2013

Tanggal Expenditure General Debt Portion Periode Kapitalisasi

2/1/2013 750,000,000 750,000,000 1/12 x 750.000
3/1/2013 750,000,000 - 0
3/1/2013 525,000,000 25,000,000 10/12 x 25.000.000
7/1/2013 350,000,000 350,000,000 6/12x 350.000.000
12/31/2013 200,000,000 - 0

%Average General Debt 120jt + 55jt/ 1,5M x 100% = 11,67%

Avoidable Interest
Specific Debt 1,25M x 8% X 10/12 83,333,333
General Debt 257.833.333 X 11,67% 30,089,150
113,422,483
Actual Debt
Specific Debt 1,25M x 8% X 10/12 83,333,333
General Debt 175jt x 11/12 160,416,667
243,750,000

Interest Revenue 250jt x 10% x 6/12 12,500,000

pilih bunga terendah antara actual atau avoidable interest setelah itu kurangkan interest revenue

Interest Choosen 113,422,483

Less : Interest Revenue - 12,500,000
Interest Capitalized 2013 100,922,483

JOURNAL
DEBIT CREDIT
2/1/2013 CIP (Capitalized in Process) 750,000,000
Cash 750,000,000

3/1/2013 Cash 1,250,000,000

N/P 1,250,000,000

CIP 525,000,000
Cash 525,000,000
 4/1/2013 Interest Expense 13,750,000
Cash 13,750,000
500jt x 11% x 3/12

31/06/2013 Interest expense 60,000,000

Cash 60,000,000
1M x 12% x 6/12

7/1/2013 CIP 350,000,000

Cash 350,000,000

Interest Expense 13,750,000

Cash 13,750,000
500jt x 11% x 3/12

10/1/2013 Interest Expense 13,750,000

Cash 13,750,000
500jt x 11% x 3/12

12/31/2013 CIP 200,000

Cash 200,000

CIP 100,922,483
Interest Expense 100,922,483

Interest Expense 13,750,000

Interest Payable 13,750,000
500jt x 11%x 3/12

Interest Expense 60,000,000

Cash 60,000,000
1M x 12% x 6/12

Cash 12,500,000
Interest Revenue 12,500,000

1/1/2014 Interest Payable 13,750,000

Cash 13,750,000

2/1/2014 CIP 125,000,000

Cash 125,000,000

3/1/2014 Interest Expense 100,000,000

Cash 100,000,000
 1,25M x 8%

4/1/2014 Interest Expense 13,750,000

Cash 13,750,000

5/1/2014 CIP 50,000,000

Cash 50,000,000

CIP 436,647,772
Interest Expense 436,647,772

5/31/2014 Buildings 2,337,770,256

CIP 2,337,770,256

Mohon Maaf jika ada kesalahan

ng maing tahun

Mulai 1 Maret 2013

asumsi pembayaran bunga tiap tgl 31
asumsi pembayaran bunga tiap tgl 1

WAAE 1-Jan-14
62,500,000 Pengeluaran sebelumya di tahun 2013 sebesar :
-
20,333,333
175,000,000
- Add : Interest Capilatized
257,833,333

Tanggal Expenditure
1/1/2014 1,925,922,483
2/1/2014 125,000,000
5/1/2014 50,000,000

Avoidable Interest
Specific Debt 1,25M x 8% x5/12
General Debt 171.217.701 x 11,67%

Actual Interest
Specific Debt 1,25M x 8% x5/12
General Debt 175 jt x 5/12
rest revenue

tahun 2014 tidak ada penghasilan bunga

Interest Choosen 436,647,772

Interset Capitalized 2014 436,647,772
 Tahun 2014

750,000,000
525,000,000
350,000,000
200,000,000
100,922,483
1,925,922,483

General Debt Portion Periode Kapitalisasi WAAE

300,922,483 5/12 x 300.922.483 125,384,368 11.67%
125,000,000 4/12 x 125.000.000 41,666,667
50,000,000 1/12x 50.000.000 4,166,667
171,217,701

416,666,667
19,981,106
436,647,772

416,666,667
72,916,667
489,583,333

ada penghasilan bunga

Spesifik Debt → 1 Okt 2015, 1,2M, 10%
General Debt → 2M, 10%; 3M, 7,5%
Interest Revenue (Dari Spesific Debt) 8%
Bunga = [10%x(2M/5M)] + [7,5%x(3M/5M)]
rata-rata 8.50%
tertimban =

Periode: 1 Juli - 31 Desember 2015

Tgl Transaksi Nilai
1-Jul-15 Jasa Arsitek 72,000,000
1-Aug-15 Meterial Gedung 420,000,000
1-Oct-15 492,000,000
31-Oct-15 Jasa Konstruksi 408,000,000
1-Dec-15 Jasa Pengawasan Gedung 84,000,000
2015
31-Dec-15 Pembuatan Parkir gedung 96,000,000

Periode: 1 Januari - 1 Juli 2016

Tgl Transaksi Nilai
1-Jan-16 1,109,320,000
31-Jan-16 Material Gedung 624,000,000
1-Apr-16 Jasa Konstruksi 660,000,000
2016 1-May-16 Pembuatan Trotoar 24,000,000
1-Jul-16 Jasa Konstruksi 636,000,000
1-Jul-16 Jasa Pengawasan Gedung 54,000,000
Alokasi Pinjaman Umum Periode WAAE » Avoidable Interest
72,000,000 3/12 18,000,000 Spesific De =
420,000,000 2/12 70,000,000 General De =
0 -
0 - » Actual Interest
0 - Spesific De =
0 - General De =
88,000,000
» Menghitung Interest Revenue yang Diperoleh
1 Okt - 31 Dec
31 Oct - 1 Dec
1 Dec - 31 Dec

Alokasi Pinjaman Umum Periode WAAE » Avoidable Interest

0 6/12 0 Spesific De =
533,320,000 5/12 222,216,667 General De =
660,000 3/12 165,000
24,000 2/12 4,000 » Actual Interest
636,000 - Spesific De =
54,000 - General De =
222,385,667
» Menghitung Interest yang Diperoleh
1 Jan - 31 Jan
 3/12 x 1,2M x 10% 30,000,000
88jt x 8,5% 7,480,000
37,480,000
» Interest Choosen : 37,480,000
3/12 x 1,2M x 10% 30,000,000 » Interest Revenue : 8,160,000
6/12 x 5M x 8,5% 212,500,000 » Interest Capitalized : 29,320,000
242,500,000
t Revenue yang Diperoleh
(1,2M - 492jt) x 1/12 x 8% 4,720,000
(708jt - 408jt) x 1/12 x 8% 2,000,000
(300jt - 84jt) x 1/12 x 8% 1,440,000
8,160,000

6/12 x 1,2M x 10% 60,000,000

222.385.667 x 8,5% 18,902,782
78,902,782
» Interest Choosen : 78,902,782
6/12 x 1,2M x 10% 60,000,000 » Interest Revenue : 800,000
6/12 x 5M x 8,5% 212,500,000 » Interest Capitalized : 78,102,782
272,500,000
t yang Diperoleh
(1,2M - 1,08M) * 1/12 *8% 800,000
Spesifik Debt → 1 Okt 2015, 1,2M, 10%
General Debt → 2M, 10%; 3M, 7,5%
Interest Revenue (Dari Spesific Debt) 8%
Bunga rata-rata = [10%x(2M/5M)] + [7,5%x(3M/5M)]
tertimbang 8.50%
(Generat Debt) =

Periode: 1 Juli - 31 Desember 2015

Tgl Transaksi Nilai Alokasi Pinjaman Umum
1-Jul-15 Jasa Arsitek 72,000,000 72,000,000
1-Aug-15 Meterial Gedung 420,000,000 420,000,000
1-Oct-15 492,000,000 0
31-Oct-15 Jasa Konstruksi 408,000,000 0
1-Dec-15 Jasa Pengawasan Gedung 84,000,000 0
2015
31-Dec-15 Pembuatan Parkir gedung 96,000,000 0

Periode: 1 Januari - 1 Juli 2016

Tgl Transaksi Nilai Alokasi Pinjaman Umum
1-Jan-16 1,099,480,000 0
31-Jan-16 Material Gedung 624,000,000 523,480,000
1-Apr-16 Jasa Konstruksi 660,000,000 660,000
2016 1-May-16 Pembuatan Trotoar 24,000,000 24,000
1-Jul-16 Jasa Konstruksi 636,000,000 636,000
1-Jul-16 Jasa Pengawasan Gedung 54,000,000 54,000
Periode WAAE » Avoidable Interest
3/12 18,000,000 Spesific Debts = 3/12 x 1,2M x 10%
2/12 70,000,000 General Debts = 88jt x 8,5%
-
- » Actual Interest
- Spesific Debts = 3/12 x 1,2M x 10%
- General Debts = 6/12 x 5M x 8,5%
88,000,000
» Menghitung Interest Revenue yang Diperoleh
1 Okt - 31 Okt 1,2M x 1/12 x 8%
1 Nov - 30 Nov (1,2M - 408jt) x 1/12 x 8%
1 Dec - 31 Dec (1,2M - 408jt - 84jt) x 1/12 x 8%

Periode WAAE » Avoidable Interest

6/12 0 Spesific Debts = 6/12 x 1,2M x 10%
5/12 218,116,667 General Debts = 218.285.667 x 8,5%
3/12 165,000
2/12 4,000 » Actual Interest
- Spesific Debts = 6/12 x 1,2M x 10%
- General Debts = 6/12 x 5M x 8,5%
218,285,667
» Menghitung Interest yang Diperoleh
1 Jan - 31 Jan (1,2M - 408jt - 84jt - 96jt) * 1/12 *8%
 30,000,000
7,480,000
37,480,000
» Interest Choosen : 37,480,000
30,000,000 » Interest Revenue : 18,000,000
212,500,000 » Interest Capitalized : 19,480,000
242,500,000

8,000,000
5,280,000
4,720,000
18,000,000

60,000,000
18,554,282
78,554,282
» Interest Choosen : 78,554,282
60,000,000 » Interest Revenue : 4,080,000
212,500,000 » Interest Capitalized : 74,474,282
272,500,000

4,080,000
1 PT Tegar
machine new 89,000
cash 25,000 Gain/loss = Fair value - book value
acc dep - machine 80,000
loss on disposal of machine 6,000 - 6,000
machine old 200,000

PT Tangguh
machine new 114,000
acc dep - machine 65,000
loss on disposal of machine 6,000 - 6,000
cash 25,000
machine old 160,000

2 PT Tegar
machine new 114,000
acc dep - machine 80,000
loss on disposal of machine 6,000 - 6,000
machine old 200,000

PT Kokoh
machine new 104,000
acc dep - machine 81,000
5,000
machine old 190,000

3 PT Tegar
machine new 118,000
acc dep - machine 80,000
loss on disposal of machine 6,000 - 6,000
machine old 200,000
cash 4,000

PT Sabar
machine new
cash 4,000
acc dep - machine 85,000
gain on disposal of machine 23,000 23,000
machine old 180,000

4 PT Tegar
machine new 209,000
acc dep - machine 80,000
loss on disposal of machine 6,000 - 6,000
machine old 200,000
 cash 95,000

PT Makmur
cash 95,000
inventory 114,000
sales 209,000
cogs 150,000
inventory 150,000
= Fair value - book value
1) memiliki substansi komersial
PT Neutron
Asset B 100,000
Accumulated Depreciation - Asset A 40,000
Gain on exchange of plant asset 14,000
Cash 20,000
Asset A 106,000

PT Elektron
Asset A 80,000
Accumulated Depereciation - Asset B 55,000
Cash 20,000
Gain on exchange of plant asset 25,000
Asset B 130,000

2) Tidak memiliki substansi komersial

PT Neutron
Asset B (100.000 - 14.000) 86,000
Accumulated Depreciation - Asset A 40,000
Cash 20,000
Asset A 106,000

PT Elektron
Asset A (80.000 - 25.000) 55,000
Accumulated Depereciation - Asset B 55,000
Cash 20,000
Asset B 130,000
Latihan 10.10

1.W/ Comersial sbs

PT GALAKSI
Equipment (new) 220,000
Acc. Depreciation- Equip Old 60,000
Loss on Dispossal of Equipment 8,000
Equipment- Old 160,000
Cash 128,000

PT GRAVITASI
Cash 128,000
Inventory 92,000
Sales 220,000

Cost of Goods Sold 175,000

Inventory 175,000

2. WO/ Comersial Sbs

PT GALAKSI
Equipment (New) 228,000
Acc. Depreciation-Equip Old 60,000
Equipment (Old) 160,000
Cash 128,000

3
PT GALAKSI
Equipment (new) 220,000
Acc. Depreciation- Equip Old 60,000
Gain on Dispossal of Equipment 2,000
Equipment- Old 160,000
Cash 118,000

PT GRAVITASI
Cash 118,000
Inventory 102,000
Sales 220,000

Cost of Goods Sold 175,000

Inventory 175,000

4
PT GALAKSI
Equipment (new) 218,000
Acc. Depreciation- Equip Old 60,000
 Equipment- Old 160,000
Cash 118,000

PT GRAVITASI
Cash 119,000
Inventory 101,000
Sales 220,000

Cost of Goods Sold 175,000

Inventory 175,000

*Mohon maaf bila ada kesalahan

Jurnal selama 2015

Tanggal Jurnal Debit Kredit

2 a. 1-Mar-15 Machine D 140,000,000

Accumulated Depreciation - Machine A 96,333,333
Loss on Disposal of Machinery 8,666,667
Machine A 240,000,000
Cash 5,000,000
b. 31-Dec-15 Depreciation Expense 8,000,000
Accumulated Depreciation - Machine D 8,000,000
3 1-Jan-15 Accumulated Depreciation - Machine B 97,200,000
Machine B 97,200,000
31-Dec-15 Depreciation Expense 44,086,957
Accumulated Depreciation - Machine B 44,086,957
4 a. 3-Oct-15 Machine E 288,125,000
Accumulated Depreciation - Machine C 116,875,000
Machine C 400,000,000
Cash 5,000,000

*Gain tidak diakui karena tidak mengandung

substansi komersial, keuntungan ditangguhkan
dan mengurangi nilai perolehan aset
b. 31-Dec-15 Depreciation Expense 7,203,125
Accumulated Depreciation - Machine E 7,203,125
5 b. 24-Mar-15 Machine G 90,000,000
Accumulated Depreciation - Machine F 110,000,000
Loss on Disposal of Machinery 3,000,000
Machine F 200,000,000
Cash 3,000,000
c. 31-Dec-15 Depreciation Expense 22,000,000
Accumulated Depreciation - Machine G 22,000,000
 Mesin A
8th, Fair Value 240jt, Residu 36jt
Tanggal Akumulasi penyusutan (sum of the year)
Ditukar dg Mesin D
31-Dec-13 45,333,333
31-Dec-14 85,000,000
1-May-15 96,333,333

Mesin B
10th, Fair Value 300jt, residu 30jt Diganti metode
Tahun Akumulasi penyusutan (double declining) penyusutan di awal
31-Dec-13 54,000,000 2015
31-Dec-14 97,200,000

Mesin C
8th, Fair Value 400jt, residu 60jt
Tanggal Akumulasi penyusutan (straight line) Ditukar dengan
31-Dec-13 42,500,000 Mesin E
31-Dec-14 85,000,000
3-Oct-15 116,875,000

Mesin F
5th, nilai 200jt, tanpa residu
Tanggal Akumulasi penyusutan (straight line)
Ditukar dengan
31-Dec-12 20,000,000 Mesin G
31-Dec-13 60,000,000
31-Dec-14 100,000,000
24-Mar-15 110,000,000
1 equipment - back hoe 1,000,000,000 asumsi semua masuk biaya lain2
cash 1,000,000,000
2 land 379,090,000
notes payable 379,090,000 dicatat present value
3 vehicle new
acc. Dep. Vehicle

vehicle old
cash 2,000,000,000
4 maintenance expense 30,000,000
cash 30,000,000
5 amortization expense 50,000,000
izin operator taksi 50,000,000
izin operator taksi 50,000,000
revaluation surplus 50,000,000
atau
No Entry nilainya tetap karena izin operasi taksi berada di debit dan kredit dengan
6 land 170,921,000
unrealized gain on revaluation 170,921,000
7 No Entry
emua masuk biaya lain2

esent value

da di debit dan kredit dengan nominal yang sama

1) Perhitungan bunga yang dikapitalisasi
Date Amount Capitalization Period W-AAE
2-Jan 250,000,000 12 bln/12 bln 250,000,000
1-May 175,000,000 8 bln/12 bln 116,666,666.70
1-Feb 500,000,000 11 bln/12 bln 458,333,333.30
1-Jun 25,000,000 7 bln/12 bln 14,583,333.33
1-Aug 150,000,000 5 bln/12 bln 62,500,000
1-Sep 250,000,000 4 bln/12 bln 83,333,333.33
1-Oct 50,000,000 3 bln/12 bln 12,500,000
31-Dec 110,000,000 0 bln/12 bln 0.00
1,510,000,000 997,916,667
Interest Revenue = 250.000
W-AAE x Interest rate = Avoidable interest
997,916,667 8% 79,833,333

Jenis Pinjaman Principal Rate Actual interest

Pinjaman khusus 1,000,000,000 8% 80,000,000
Pinjaman umum 750,000,000 5% 37,500,000
117,500,000

Karena avoidable interest lebih kecil dari actual interest maka perusahaan menggunakan avoidable sebagai penamb
Maka cost charge to building
cost 1,510,000,000
interest capitalizad 79,833,333
total cost 1,589,833,333

b. 2-Jan Building 250,000,000

Cash
1-May Building 175,000,000
Cash
1-Feb Building 500,000,000
Cash
1-Jun Building 25,000,000
Cash
1-Aug Building 150,000,000
Cash
1-Sep Building 250,000,000
Cash
1-Oct Building 50,000,000
Cash
31-Dec Building 110,000,000
Cash
31-Dec Building 79,833,333
Interest expense 37,666,667
Cash
menggunakan avoidable sebagai penambah cost building dikurangi interest revenue yang diterima

250,000,000

175,000,000

500,000,000

25,000,000

150,000,000

250,000,000

50,000,000

110,000,000
117,500,000
Latihan 10.14

Specific Debt Rp 1,200,000,000.00 3 tahun, 10%

Rp 2,400,000,000.00 2 tahun, 10,5 %
General Debt Rp 700,000,000.00 4 tahun, 12%
Rp 900,000,000.00 5 tahun, 10%
Periode Kapitalisasi 10 Bulan

Tanggal Expenditure Portion of General Debt Periode Kapitalisasi

2/1/2018 Rp 150,000,000.00 Rp - 0
2/2/2018 Rp 50,000,000.00 Rp - 0
120.000.000 x 10/24
3/1/2018 Rp 1,000,000,000.00 Rp - 0
5/1/2018 Rp 1,600,000,000.00 Rp - 0
6/1/2018 Rp 900,000,000.00 Rp 100,000,000.00 6/12 x 10.000.000
7/31/2018 Rp 6,000,000,000.00 Rp 6,000,000,000.00 4/12 x 6.000.000.000
9/30/2018 Rp 360,000,000.00 Rp 360,000,000.00 2/12 x 360.000.000
11/1/2018 Rp 120,000,000.00 Rp 120,000,000.00 1/12 x 120.000.000

%Average General Debt = (84.000.000 + 90.0000)/1.600.000.000 x 100% = 10,875%

Actual Interest
Specific Debt 1.200.000.000 x 10% x 10/12 Rp 100,000,000.00
2.400.000.000 x 10,5% x 7/12 Rp 147,000,000.00

General Debt 700.000.000 x 12% x 10/12 Rp 70,000,000.00

900.000.000 x 10% x 10/12 Rp 75,000,000.00

Avoidable Interest
Specific Debt 1.200.000.000 x 10% x 10/12 Rp 100,000,000.00
2.400.000.000 x 10,5% x 7/12 Rp 147,000,000.00

General Debt 2.120.000.000 x 10,875%

*setelah actual dan avoidable interest diketahui maka bandingkan terlebih dahulu, pilih yang lebih rendah bar
hasil bunga yang dikapitalisasi hanya yang berasal dari Specific Debt

Interest Choosen Rp 392,000,000.00

Interest Revenue -Rp 50,000,000.00
Interest Capitalized Rp 342,000,000.00
Jurnal
1. Kapitalisasi Bunga
11/30/2018 Buildings Rp 342,000,000.00
Interset Expense

2.Pembayaran Bunga
1/1/2018 Interest Payable-N/P Rp 84,000,000.00
Cash
700jt x 12%

4/10/2018 Interest Expense- B/P Rp 22,500,000.00

Interest Payable Rp 22,500,000.00
Cash
900jt x 10% x 3/12

10/1/2018 Interest Expense Rp 45,000,000.00

Cash
900jt x 10% x 6/12

12/31/2018 Interest Expense Rp 394,500,000.00

Interset Payable
900jt x 10% x 3/12 + 1,2M x 10% + 700jt x 12% + 2,4M x 10,5% x 8/12

3. Penghasilan Bunga
Cash Rp 75,000,000.00
Interest Revenue

*Mohon Maaf Jika ada Kesalahan

 WAAE
Rp -
Rp -

Rp -
Rp -
Rp 50,000,000.00
Rp 2,000,000,000.00
Rp 60,000,000.00
Rp 10,000,000.00
Rp 2,120,000,000.00

Rp 247,000,000.00

Rp 145,000,000.00
Rp 392,000,000.00

Rp 247,000,000.00

Rp 230,550,000.00
Rp 477,550,000.00

h dahulu, pilih yang lebih rendah baru kurangkan dengan Hasil Bunga
Rp 342,000,000.00

Rp 84,000,000.00

Rp 45,000,000.00

Rp 45,000,000.00

Rp 394,500,000.00

Rp 75,000,000.00