Latihan 10.

7 (Rampai Soal UAS Ganjil TA 2016/2017

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

Actual Interest 2015

Pinjaman Khusus
Pinjaman Umum

Total Actual Interest Rate

Actual Interest 2016

Pinjaman Khusus
Pinjaman Umum

Total Actual Interest Rate

Total Actual Interest 2015 + 2016 = 515.000.000

Beban Bunga 2015

Pinjaman Khusus
Pinjaman Umum
Hasil Bunga
Avoidable Interest
Beban Bunga 2016
Pinjaman Khusus
Pinjaman Umum
Hasil Bunga
Avoidable Interest
Total Avoidable Interest 2015 dan 2016 = 81.395.000
Actual Interest > Avoidable Interest
Bangunan 3.078.000.000 +81.395.000

Cash
Notes Payable
Building
Cash
Interest Expense
Interest Payable
Building
Interest Expense
2016/2017

Alokasi ke Rata-rata Pengeluaran

Pinjaman Umum Pinjaman Umum
72.000.000 - -
420.000.000 - -
- (408-1200) -
- (492-1200) -
- (588-1200) -
12.000.000 (1212-1200) 12.000.000*5/12= 5.000.000
660.000.000 660.000.000*3/12= 165.000.000
24.000.000 24.000.000*2/12=4.000.000
636.000.000 636.000.000*0/12 = 0
54.000.000 54.000.000*0/12= 0
174.000.000

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%)*3/12 30.000.000 Dihitung dari 1 Oc

(2.000.000.000*10%)*6/12 100.000.000 Dihitung dari mula
(3.000.000.000*7,5%)*6/12 112.500.000
242.500.000

(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

(1.200.000.000*10%)*3/12 30.000.000 Pinjaman Khusus Pad

- Saat 2015 blm ada Pe
(1.200.000.000*8%)1/12 (8.000.000) Diasumsikan investas
22.000.000
 (1.200.000.000*10%)*6/12 60.000.000 Dihitung dari Awal Ta
(174.000.000*8.5%)*6/12 7.395.000
(1.200.000.000*8%)1/12 (8.000.000)
59.395.000
2016 = 81.395.000

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

Pinjaman Khusus Pada 1 October 2015

Saat 2015 blm ada Pengeluaran yang dialokasikan ke Pinjaman Umum
Diasumsikan investasi dana yang blm terpakai dari bulan desember
Dihitung dari Awal Tahun
Latihan 10.9

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

4 3-Aug Maintenance Expense

Cash

5 31-Dec Loss on Impairment

Taxi License
(500 Juta - 450 Juta)

6 31-Dec Land
Unrealized Gain On Revaluation
(550 Juta - 379.079.000)

7 31-Dec Depreciation Expense

Accumulated Depr. Vehicle
(6/12 x 1/10 x 3,5 M)

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

Perhitungan Avoidable Interest:

Bunga Aktual:
1. Pinjaman khusus
= 1.000.000.000 x 8% x 12/12 =
2. Pinjaman umum
= 750.000.000 x 5% x 12/12 =
Bunga Aktual
Bunga Avoidable:
1. Pinjaman khusus
= 1.000.000.000 x 8% x 12/12 =
2. Pinjaman umum
= 127083333 x 5% =
3. Pendapatan bunga pinjaman khusus
Bunga Avoidable

b. Jurnal 2016 Debit Kredit

2/1/16 Land 250,000,000 -
Cash - 250,000,000
1/2/16 Equipment - conveyor 500,000,000 -
Cash - 500,000,000
1/4/16 Interest payable 28,125,000 0
Interest expenses 9,375,000 -
Cash 0 37,500,000
1/5/16 Land Improvement 175,000,000 -
Cash - 175,000,000
1/6/16 Sallary expenses 25,000,000 -
Cash - 25,000,000
1/8/16 Equipment - conveyor 150,000,000 -
Cash - 150,000,000
1/9/16 Equipment - conveyor 250,000,000 -
 Cash - 250,000,000
1/10/16 Equipment - conveyor 50,000,000 -
Cash - 50,000,000
31/12/16 Land Improvement 110,000,000 -
Cash - 110,000,000
31/12/16 Interest expenses 108,125,000 -
Interest payable-spesific - 80,000,000
Interest payable-general - 28,125,000
31/12/16 Equipment - conveyor 86,104,167 -
Interest expenses - 86,104,167

Mohon Maaf jika ada kesalahan……

Bobot Biaya
-
-
-
-
31,250,000
83,333,333
12,500,000
-
127,083,333

80,000,000

37,500,000
117,500,000

80,000,000

6,354,167
(250,000)
86,104,167