Tanggal Pengeluaran
1 Juli 72.000.000
1 Agustus 420.000.000
31 Oktober 408.000.000
1 Desember 84.000.000
31 Desmber 96.000.000
31 Januari 624.000.000
1-Apr 660.000.000
1 Mei 24.000.000
1 Juli 636.000.000
1 Juli 54.000.000
Total 3.078.000.000
Total Bunga =
Total Prinsipal
Bunga Rata2 Tertimbang =
Pinjaman Umum
Cash
Notes Payable
Building
Cash
Interest Expense
Interest Payable
Building
Interest Expense
2016/2017
2.000.000.000*10% + 3.000.000.000*7,5%
2.000.000.000 + 3.000.000.000
8,5 %
(1.200.000.000*10%)*6/12 60.000.000
(2.000.000.000*10%)*6/12 100.000.000
(3.000.000.000*7,5%)*6/12 112.500.000
272.500.000
15.000.000
0 +81.395.000
3.159.395.000
3.078.000.000
3.078.000.000
3.078.000.000
3.078.000.000
515.000.000
515.000.000
83.395.000
81.395.000
Dihitung dari 1 October
Dihitung dari mulai Pembangunan
1 PT NEUTRON
1-Jul Asset B
Accumulated Depr. - Asset A
Gain On Exchange Of Plant Assets
Asset A
Cash
PT ELEKTRON
1-Jul Cash
Asset A
Accumulated Depr.- Asset B
Asset B
Gain On Exchange Of Plant Assets
2 PT NEUTRON
1-Jul Asset B
Accumulated Depr. - Asset A
Asset A
Cash
(Gain Mengurangi nilai Asset yang diperoleh
Jika transaksi tidak mengandung substansi
komersial (100 rb - 14 rb))
1-Jul Cash
Asset A
Accumulated Depr.- Asset B
Asset B
(80 rb - 25 rb)
$ 100,000
$ 40,000
$ 14,000
$ 106,000
$ 20,000
$ 20,000
$ 80,000
$ 55,000
$ 130,000
$ 25,000
$ 86,000
$ 40,000
$ 106,000
$ 20,000
g diperoleh
$ 20,000
$ 55,000
$ 55,000
$ 130,000
Latihan 10.12 (Rampai Soal UAS Ganjil TA 2016/2017)
NO
1 1 5-Jan Equipment
Cash
2 5-Jan Land
Notes Payable
(Installments x PVF-OA5, 10% = 3,79079)
3 1-Jul Vehicle
Accumulated Depr. Vehicle
Cash
Vehicle
6 31-Dec Land
Unrealized Gain On Revaluation
(550 Juta - 379.079.000)
31-Dec Vehicle
Accumulated Depr. Vehicle
Loss On Disposal Of Plant Assets
Vehicle
Cash
IDR 1,000,000,000
IDR 1,000,000,000
IDR 379,079,000
IDR 379,079,000
IDR 3,500,000,000
IDR 1,500,000,000
IDR 2,000,000,000
IDR 1,500,000,000
IDR 30,000,000
IDR 30,000,000
IDR 50,000,000
IDR 50,000,000
IDR 170,921,000
IDR 170,921,000
IDR 175,000,000
IDR 175,000,000
IDR 3,000,000,000
IDR 175,000,000
IDR 3,125,000,000
IDR 3,500,000,000
IDR 2,800,000,000
Latihan 10.13 (Rampai Soal UAS Ganjil TA 2017/2018)
a. Penyerapan Pecahan
Tanggal Biaya Pinjaman Umum periode
2/1/16 250,000,000 - 12/12
1/2/16 500,000,000 - 11/12
1/5/16 175,000,000 - 8/12
1/6/16 - - 7/12
1/8/16 150,000,000 75,000,000 5/12
1/9/16 250,000,000 250,000,000 4/12
1/10/16 50,000,000 50,000,000 3/12
31/12/16 110,000,000 110,000,000 0/12
1,485,000,000
80,000,000
37,500,000
117,500,000
80,000,000
6,354,167
(250,000)
86,104,167