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au/wp-
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ATB
Utang Lancar, Provisi, dan
Kontinjensi
PEMBELAJARAN AKUNTANSI
KEUANGAN MENENGAH I

diringkas & dituturkan kembali oleh

- ALTAF -

http://www.gettyimages.com/detail/p
hoto/children-playing-with-a-giant-
1 metal-globe-royalty-free-
image/57533121
 Materi ke- Pokok Bahasan Referensi
Utang Lancar, Provisi, dan • Kieso, Donald E, Jerry J. Weygandt,
6 & Terry D. Warfield. 2014.
Kontinjensi
Intermediate Accounting: IFRS Edition, Ed.
2. China: John Wiley & Sons, Inc.
• Biswan & Mahrus. 2017. Praktik
Akuntansi Keuangan Menengah, Buku
Satu. PKNSTANPress.

Fokus Belajar
• Definisi, klasifikasi, tipe liabilitas
lancar, dan beberapa ilustrasi
• Provisi: definisi, tipe, dan beberapa
ilustrasi
• Kontinjensi: definisi dan tipenya
• Analisis utang lancar

http://cdn2.hubspot.net/hub/360031/file-2431800788-
jpg/body_reading.jpg
2
Definisi, Klasifikasi CL-NCL, Tipe CL 1
• Liabilities: present obligation of the entity arising from past events, the
settlement of which is expected to result in an outflow from the entity of
resources embodying economic benefits
 CL atau NCL?
 berapa lama penyelesaian (settlement) utang: one operating cycle
 penyelesaian: dibayar dg apa?
 10 tipe liabilitas lancar:

http://www.financialfreedominspiration.com/wp-content/uploads/2015/10/Using-
assets-to-pay-for-your-liabilities.jpg

3
1. Accounts Payable
https://lh3.googleusercontent.com/-DMG7Q6zQmN0/VuR6-
Iz1eKI/AAAAAAAADHc/EYWu2_8JZII/contoh%252520wesel%252520%252528surat%252520sanggup%25
2529%25255B6%25255D.png?imgmax=800

2. Notes Payable
• Definisi A/P (Trade A/P):
• Saldo terutang ke pihak lain
atas brg/jasa yg dibeli secara
kredit
• Termin pembelian
• Misal 2/10, n/30 atau 1/10,
E.O.M • Suatu Notes Payable
• Periode kredit: 30 s.d. 60 hari • promissory (written
promises)
• Muncul dari pembelian,
pembiayaan, atau transaksi
lainnya
• Bisa lancar, bisa tidak
lancar
• Notes: interest-bearing,
zero-interest-bearing
Ilustrasi: Penerbitan, Bunga, Pelunasan
 Pada 1 Mar. 2015 CN Bank meminjami LD Co. €100.000. LD Co.
menandatangani wesel €100.000, 6%, 4 bl (maturity 1 Jul. 2015).
Seandaikan L/K LD Co. dibuat per semester berakhir 30 Jun, jurnal dibuat:
Date Accounts Dr. Cr.
1-Mar-15 Cash 100.000
Notes Payable 100.000
30-Jun-15 Interest Expense 2.000
(€100.000 x 6% x 4/12) = €2.000
Interest Payable 2.000
1-Jul-15 Notes Payable 100.000
Interest Payable 2.000
Cash 102.000

 Pada 1 Mar. 2015 CN Bank meminjami LD Co. €102.000, zero-interest, 4 bl.

PV wesel €100.000. Date Accounts Dr. Cr.
1-Mar-15 Cash 100.000
Notes Payable 100.000
30-Jun-15 Interest Expense 2.000
Notes Payable 2.000
1-Jul-15 Notes Payable 102.000
Cash 102.000
5
Latih E.13-2
3. Current Maturities of Long-Term Debt
Porsi dari bonds, mortgage notes, dan utang jk panjang lain
yang jatuh tempo tahun fiskal mendatang
 TDK termasuk jika utang jangka panjang yang jatuh tempo
mendatang tadi:
• ditarik/dilunasi dengan aset bukan lancar,

• didanai kembali, ditarik dari proceed penerbitan utang baru, atau

• dikonversi menjadi saham biasa

6 https://www.womenshealthcaretopics.com/images/Video-Weeks-Due-Date.jpg
 4. Short-Term Obligations Expected to Be
Refinanced
Exclude from current liabilities if both of the following conditions are met:
• Must intend to refinance the obligation on a long-term basis
• Must have an unconditional right to defer settlement of the liability for at least
12 months after the reporting date

Liability of Refinance Liability due Statement

$50,000 completed for payment Issuance

Dec. 31, 2014 Feb. 1, 2015 Mar. 1, 2015 Apr. 1, 2015

$50,000 tetap sbg CL $120,000 (bisa) sbg NCL

Refinance Liability of Liability due Statement

completed $120,000 for payment Issuance

Dec. 18, 2014 Dec. 31, 2014 Feb. 15, 2015 Mar. 31, 2015
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5. Unearned Revenues
 Diterima pembayaran sebelum menyelesaikan pekerjaan/jasa

 Pada 1 Agust. 2016 SP Magazine menjual pesanan 12.000 majalah, €18 tiap
majalah. Revenue: 1 Agust. – 31 Des. 2016: 5/12.
Date Accounts Dr. Cr.
1-Aug-16 Cash 216.000 (12.000 x €18) = €216.000
Unearned Revenue 216.000
31-Dec-16 Unearned Revenue 90.000 (€216,000 x 5/12) =
Subscription Revenue 90.000 €90.000

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6. Dividend Payable; 7. Customer Advanced
and Deposits; 8. Income Tax Payable
Dividends Payable Customer Advances and
Deposits
Jml terutang utk pemegang saham
Returnable cash deposits dari
sbg hasil otorisasi BOD
• dibayar dalam 3 bulan
pelanggan dan karyawan
• dividen atas saham preferen kumulatif
• bisa CL, NCL
• Mis. UB minta pelanggan bayar
tdk diakui sbg utang
• utang dividen dari tambahan saham
deposit atas peralatan untuk koneksi
tdk diakui sbg utang, tapi sbg ekuitas internet atau akses jasa UB, termasuk
• tanggal dividen penting diperhatikan
jaminan garansi kerusakan

Income Tax Payable

Dua konsekuensi: utang pajak penghasilan vs pengembalian/retur pajak penghasilan
• Utang pajak → CL
• Pembayaran pajak sifatnya periodik
• Biasa timbul beda antara taxable income vs accounting income → MK Akuntansi Pajak

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9. Sales and Value-Added Taxes Payable
 Sales Taxes Payable: pada 3 Mar. 2016 Halo Supermarket
menjual roti di rak pada €2.400. Pajak penjualan 10%.
Date Accounts Dr. Cr.
3-Mar-16 Cash 2.640
Sales Revenue 2.400
Sales Taxes Payable 240

 PPN/VAT: muncul pada tiap waktu UB membeli produk dari UB

lain dalam konteks product’s supply chain. Seandaikan Pada 3
Mar. 2016 Hill Farms Wheat Co. memproduksi gandum, lalu
menjual ke Sunshine Baking seharga €1.000. VAT 10%. Hill
Farms Wheat menjurnal: Date Accounts Dr. Cr.
3-Mar-16 Cash 1.100
Sales Revenue 1.000
Value-Added Taxes
100
http://www.shanghaidaily.com/newsimage/2016/05/15/0201605152
Payable
25401.jpg

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9. Sales and Value-Added Taxes Payable
 Sunshine Baking membuat roti gandum, lalu menjual ke Halo Supermarket
€2.000. VAT 10%. Jurnal Sunshine Baking:
Date Accounts Dr. Cr. Sunshine Baking
13-Mar-16 Cash 2.200 mengembalikan ke pemerintah
Sales Revenue 2.000 €100, bukan €200, karena ia
Value-Added Taxes telah bayar €100 ke Hill Farms
200
Payable Wheat
 Halo Supermarket menjual roti ke pelanggan €2.400. VAT 10%. Jurnal Halo
Supermarket:
Date Accounts Dr. Cr. Halo Supermarket membayar
18-Mar-16 Cash 2.640 hanya €40 ke otoritas pajak,
Sales Revenue 2.400
yang €200 VAT telah
Value-Added Taxes
240 dibayarkan ke Sunshine Baking
Payable

 Nilai tambah produk dari Hill Farms Wheat ke Sunshine Baking ke Halo
Supermarket → product’s supply chain
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 10. Employee-Related Liabilities
Utang gaji dan upah → CL, termasuk di dalamnya:
 payroll deductions
 compensated absences
 profit sharing &
bonuses→ operating exp.
Seandaikan pada 1 Agust. 2016 beban gaji mingguan $10.000, dengan
pengurangan pajak Social Security 8%, income tax withholding $1.320, union
dues $88. Jurnal UB: Date Accounts Dr. Cr.
1-Aug-16 Salaries & Wages Expense 10.000
Withholding Taxes
1.320
Payable
Social Security Taxes
800
Payable
Union Dues Payable 88
Cash 7.792
http://www.thelawyerschronicle.com/wp-
1-Aug-16 Payroll Tax Expense 800
content/uploads/2016/08/Employer.Employee-Relationship.jpg
Social Security Taxes
800
Payable
12
Employee-Related Liabilities: Compensated
Absences
 Ketidakhadiran terkompensasi akibat cuti, sakit, bersalin
 Vested rights: UB berkewajiban membayarkan ke karyawan meskipun
sudah berhenti bekerja
 Accumulated rights: karyawan masi menikmati (hak) hingga waktu ke
depan, meski tidak digunakan pada periode bekerja/menghasilkan
 Non-accumulating rights: TDK carry forward; hilang hak jika tdk diambil
 Amutron Inc. memulai produksi 2 Jan. 2015, mempekerjakan 10 orang,
bayaran €480 per minggu. Pada 2015 karyawan ada 20 minggu cuti tdk
terpakai. Pada 2016, karyawan menggunakan cuti mingguan, tetapi
bayarannya sudah €540 per minggu. Pada 31 Des. 2015 Amutron mengakui
accumulated vacation pay. Pada 3 Jan. 2016, dibayarkan.
Date Accounts Dr. Cr.
31-Des-15 Salaries & Wages Expense 9.600
Salaries & Wages Pay. 9.600 €480 x 20 = €9.600
03-Jan-16 Salaries & Wages Payable 9.600
Salaries & Wages Expense 1.200
Cash 10.800 €540 x 20 = € 10.800
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Provision:
a liability of uncertain timing or amount; CL or NCL 2
 DIAKUI sbg provisi jika:
• UB memiliki kewajiban (legal atau constructive) sbg hasil kejadian lalu;
• probable outflow untuk menyelesaikan kewajiban; dan
• adanya estimasi andal
Constructive obligation: aksi UB menerima t.j akibat praktik, kebijakan,
atau pernyataan/ketentuan tertentu
 Bagaimana DIUKUR? → best estimate

1. Lawsuits 4. Environmental

2. Warranties 5. Onerous contracts

3. Consideration payable 6. Restructuring

IFRS requires extensive disclosure related to provisions in the notes to the

financial statements. Companies do not record or report in the notes general risk
contingencies inherent in business operations (e.g., the possibility of war, strike,
uninsurable catastrophes, or a business recession).

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Provisions: 1. Litigation
2. Warranty
http://bryanfoxlawyers.com/wp-content/uploads/2015/10/business-litigation.jpg

• Litigasi: UB hrs memutuskan penundaan atau pengakuan

litigasi, klaim yg mungkin terjadi, asesmen/estimasi nilai
kerugian. Seandaikan pada 31 Des. 2015 SC, Inc. terlibat
gugatan. UB berasumsi kena denda $900,000.
Date Accounts Dr. Cr.
31-Dec-15 Lawsuit Loss 900.000 Diakui Loss jika PROBABLE, bukan
Lawsuit Liability 900.000 POSSIBLE

• Warranty: Janji penjual pada

pembeli untuk mengatasi
kerusakan/kekurangan
barang/jasa yang dijual https://o.aolcdn.com/images/dims3/GLOB/legacy_thumbnail/800x450/format/jpg/quality/85/http:/
/o.aolcdn.com/hss/storage/midas/6f233192a25fc640becf24c61f6f1110/204862791/155356879.jpg

• UB akui beban (pada periode penjualan)

jika klaim pelanggan sangat mungkin
dan biaya dapat diestimasi

15
 • Akun “Unearned Warranty Revenue”
Dua tipe warranty • Revenue diakui dg dasar GL atau proporsi
biaya (cost-to-cost) selama periode garansi

Assurance-Type Warranty Service-Type Warranty

Garansi bhw barang/jasa yg dijual itu Masa garansi diperpanjang, tambah biaya.
“free from defects”  Pada 2 Jan. 2014 You Co. beli otomobil ke
Hamlin Co. €30.000. Hamlin Co. mengestimasi
 Pada Juli 2015 DM Co. mulai
assurance-type warranty costs €700 (Hamlin
membuat mesin baru, menjual 100 Co. akan membayar biaya perbaikan 36.000
mesin, $5.000 per unit. Garansi mesin mil pertama atau 3 th, mana yg duluan). You
1 tahun. Estimasi warranty cost $200 Co. juga beli €900 tambahan garansi 3 tahun
per unit. Pada 2015 dan 2016 atau 36.000 mil. Pada 2014 warranty costs
warranty cost $4.000 dan $16.000. €500.
Revenue 500,000
Date Accounts Dr. Cr. Date Accounts Dr. Cr.
Jul - Dec Cash 500.000 2-Jan-14 Cash 30.900
2015 Sales Revenue 500.000 Unearned Warr. Rev. 900
Warranty Expense 20.000 Sales Revenue 30.000
Warranty Expense 700
Warranty Liability 20.000
Warranty Liability 700
Jul - Dec Warranty Liability 4.000 Jan - Dec Warranty Liability 500
2015 Cash, Inventory, 2014 Cash, Inventory,
4.000 500
Accrued Payroll Accrued Payroll
Jan - Jul Warranty Liability 16.000 Jan - Jul Unearned Warranty Rev. 300
2016 Cash, Inventory, 2017
16 Warranty Revenue
16.000 300
Accrued Payroll (€900/3)
 Provisions: 3. Consideration Payable
Sbg stimulus penjualan, Date Accounts Dr. Cr.
Premium inventory 5-Apr-15 Premium Inventory 40.000
UB menawarkan Cash (20.000 bowls x £2) 40.000
premiums, coupon, Sales & prem. expense 15-Apr-15 Cash (300.000 boxes x £3) 900.000
rebates. UB akui Sales Revenue 900.000
premium expense pd Premium Expense 18.000
periode penjualan. Premium Liability 18.000
Actual redemption 3-Aug-15 Cash ((60.000 : 10) x £1) 6.000
Premium Liability 6.000
FC Co. sells boxes of cake mix for £3 per
Premium Inventory
box. In addition, FC offers its customers a 12.000
((60.000 : 10) x £2)
large durable mixing bowl in exchange for
£1 and 10 box tops. The mixing bowl costs
£2, and the company estimates that
customers will redeem 60% of the box
tops. The premium offer began in June
2015. During 2015, Apr. 5 FC purchased
20,000 mixing bowls at £2, Apr. 15 sold
300,000 boxes of cake mix for £3 per box,
and Aug. 3 redeemed 60,000 box tops.
17
Provisions: 4. Environmental Liability
 Liabilitas lingkungan diakui jika ada existing obligation, long-lived assets,
tdk terbatas pada: penonaktifan/pembongkaran/restorasi/pengapkiran
fasilitas-fasilitas (nuklir, minyak-gas, tanah, dll.)
 Bagaimana biaya diukur? → best estimate
 Pada 2 Jan. 2015 Wildcat Oil Company membangun oil platform di Teluk
Meksiko. Usai 5 tahun, bangunan dibongkar, estimasi biaya $1.000.000.
Discount rate 10%. Pada 10 Jan. 2020 Wildcat mengikat kontrak dengan Rig
Reclaimers, Inc. untuk membongkar platform dg biaya $995,000.
Date Accounts Dr. Cr.
2-Jan-15 Drilling Platform 620.920 ($1.000.000 x 0, 62092) =
Environmental Liability 620.920 $620.920
31 Dec. 2015, 2016, Deprec. Exp. ($620.920 ÷ 5) 124.184
2017, 2018, 2019
Accum. Depr. -Drilling Platform 124.184
31-Dec-15 Interest. Exp. ($620.920 x 10%) 62.092
Environmental Liability 62.092
10-Jan-20 Environmental Liability 1.000.000
Cash 995.000
Gain on Settlement of Env. Liability 5.000
18
Provisions: 5. Onerous Contract
Onerous Contract Provisions: biaya yg TDK dapat dihindari untuk memenuhi
kewajiban melebihi manfaat ekonomis yang diterima
• Expected costs merefleksikan biaya terkecil untuk keluar dari kontrak,
terendah biaya memenuhi kotrak atau kompensasi/pinalti jika gagal
memenuhi kontrak
• SM Sport memutuskan merelokasi operasional ke pabrik lainnya, namun
sewa yang lama melanjutkan/memperpanjang untuk tiga tahun
mendatang. SM Sport tak kuasa membatalkan sewa tsb. Estimasi biaya
meneruskan kontrak €200,000.
Date Accounts Dr. Cr.
31-Dec-15 Loss on Lease Contract 200.000
Lease Contract Liability 200.000

• Namun, jika SM mampu membatalkan kontrak lalu bayar pinalti €175.000,

maka ia mencatat:
Date Accounts Dr. Cr.
31-Dec-15 Loss on Lease Contract 175.000
Lease Contract Liability 175.000

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Provisions: 6. Restructuring
Restructurings: program that is planned and controlled by
management and materially changes either
• the scope of a business undertaken by the company; or
• the manner in which that business is conducted
Companies are required to have a detailed formal plan for the
restructuring and to have raised a valid expectation to those
affected by implementation or announcement of the plan

20
Provisions: Self-Insurance
 Self-insurance is not insurance, but risk
assumption
 There is little theoretical justification for the
establishment of a liability based on a
hypothetical charge to insurance expense.
 Conditions for accrual stated in IFRS are not
satisfied prior to the occurrence of the event

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 Contingent
A contingent asset: a possible asset that arises

Liabilities 3 from past events and whose existence will be

Contingent liabilities: TDK diakui di L/K karena
• kewajiban (masi) mungkin/possible
obligation,
• BLM sangat mungkin berdampak
pembayaran, atau
• estimasi andal belum dibuat
confirmed by the occurrence or non-occurrence of
uncertain future events not wholly within the
control of the company. Typical:
• Possible receipts of monies from gifts,
donations, bonuses.
• Possible refunds from the government in tax
disputes.
• Pending court cases with a probable favorable
outcome.

22
 Analisis Utang Lancar 4
 Rasio likuiditas penting: CR dan
Acid-Test Ratio
CA
Current Ratio = =
CL
$23,819,479
=1.11 x
$21,413,283

Acid-Test-Ratio =
Cash:ST;Investments:Net Receivables
=
CL
$16,682,252
=0.78 x
$21,413,283

23
Latihan/Penugasan
 MANDIRI: Kieso, IFRS ed. 2
 E13-1 Classification
 E13-2 Accounts and notes payable
 E13-5 Debt classification
 E13-15 Restructuring issues
 E13-18 Environmental liability
 E13-6 Compensated absences
 E13-13 Warranties
 E13-14, 19 Premiums
 E13-20 Provisions
 E13-23, 24 Ratio & analysis
24
Tugas Kelompok
 Carilah model, contoh dokumen, dan/atau pola
transaksi riil perusahaan, lalu presentasikan secara
kelompok
 Utang lancar (10 jenis)
 jenis, pengertian, dan contohnya masing-masing
 Provisi (6 jenis)
 jenis, pengertian, dan contohnya masing-masing
 Kontinjensi
 Sertakan sumber literatur pengambilan tugas

25
 Pengayaan: Utang Wesel –berbunga dan
tanpa bunga
Tanggal Transaksi
1 Sept. 2016 Dibeli inventory dari OR Co. secara kredit, $50.000, dicatat gross, periodic system.
1 Okt. 2016 Diterbitkan $50.000, 12-bl, wesel 8%, ke OR Co. sbg pembayaran utang.
1 Okt. 2016 Dipinjami $75,000 dari Shire Bank dg menandatangani 12-bl, wesel tanpa bunga $81.000.

Date Accounts Dr. Cr.

1-Sep-16 Purchase 50.000
Accounts Payable 50.000
Interest-bearing 1-Oct-16 Accounts Payable 50.000
Notes Payable 50.000
Adjustment 31/12 31 Des Interest Expense 1.000 ($50.000 x 8% x 3/12) =
Interest Payable 1.000 $1.000
Zero-interest 1-Oct-16 Cash 75.000
Notes Payable 75.000
Adjustment 31/12 31 Des Interest Expense 1.500 ($6.000 x 3/12) = $1.500
Notes Payable 1.500

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Latih E.13-2