Soal 5

1 Pendapatan bunga = 100,000 10% 3/12 2,500

2 rata-rata tertimbang akumulasi pengeluaran

31-Jul 300,000 3/12 75,000

1-Nov 100,000 0/12 0
75,000

3 Bunga yang dapat dihindari 75,000 12% 9,000

Bunga yang sesungguhnya:

Pinjaman khusus 400,000 12% 5/12 20,000
P njaman lainnya 30,000 10% 3,000
23,000

Bunga dikapitalisasi
Bunga yang dapat dihindari 9,000
Minus: Pendapatan bunga -2,500
Jumlah biaya bunga dikapitalisasi 6,500

2 JURNAL
3-Dec Pinjam uang

KAS 400,000
UTANG WESEL 400,000

Bayar kontraktor

PERALATAN 300,000
KAS 300,000

Investasi dana menganggur

INVESTASI SEKURITAS 100,000

KAS 100,000

1-Nov Menjual investasi

KAS 102,500
INVESTASI SEKURITAS 100,000
PENDAPATAN BUNGA 2,500

Bayar kontrak
 PERALATAN 100,000
KAS 100,000

kapitalisasi bunga

PERALATAN 6,500
BIAYA BUNGA 6,500

31-Dec Penyesuaian bunga pnjaman khusus

BIAYA BUNGA (400.000 X 12% X 5/12) 20000

UTANG BUNGA 20,000

Pembayaran bunga pinjaman lainnya

BIAYA BUNGA (30.000 X 10%) 3,000

KAS 3,000

SOAL 4
Rata-rata pengeluaran yang diakumulasi
Tgl Jumlah Waktu Rata-rata
1-Mar 360,000 10/12 300,000
1-Jun 600,000 7/12 350,000
1-Jul 1,500,000 6/12 750,000
1-Dec 1,200,000 1/12 100,000
1,500,000

Biaya bunga sesungguhnya

Pinjaman khusus 3,000,000 12% 360,000
Pinjaman lain:
Utang obligasi 4,000,000 11% 440,000
Utang wesel 1,600,000 10% 160,000
960,000
Tarif bunga pinjaman lainnya 600,000 5,600,000 10.71%

Biaya bunga yang dapat dihindari

Pinjaman khusus 1,500,000 12% 180,000

Biaya bunga dikapitalisasi

Bunga yang dapat dihindari 180,000
Minus: Pendapatan bunga -49,000
131,000

jurnal
1-Mar TANAH 150,000
 GEDUNG 210,000
KAS 360,000

1-Jun GEDUNG 600,000

KAS 600,000

1-Jul GEDUNG 1,500,000

KAS 1,500,000

1-Dec GEDUNG 1,200,000

KAS 1,200,000

31-Dec BIAYA BUNGA 960,000 ATAU BIAYA BUNGA

KAS/UTANG BUNGA 960,000 GEDUNG

GEDUNG 131,000
BIAYA BUNGA 131,000

E10-11 a KASUS JIKA POTONGAN BERHASIL DIMANFAATKAN KASUS JIKA POTONGAN

Beli PERALATAN 15,000 Beli
UTANG DAGANG 15,000

Bayar UTANG DAGANG 15,000 Bayar

KAS 14700
PERALATAN 300

BE10.5 (LO3) Chopra plc purchased a truck by issuing an £80,000, 4-year, zerointerest-bearing note to Equinox Inc.
this nature is 10%. Prepare the journal entry to record the purchase of this truck.

nilai sekarang = 80,000 1/(1+10%)^4

80,000 0.683013 54641.0764

TRUK 54641.0764
UTANG WESEL 54,641

E10.14 (LO3) (Purchase of Equipment with Zero-Interest-Bearing Debt) Sterling

Inc. has decided to purchase equipment from Central Industries on January 2, 2019,
to expand its production capacity to meet customers' demand for its product.
Sterling issues a $900,000, 5-year, zero-interest-bearing note to Central for the new
equipment when the prevailing market rate of interest for obligations of this nature is
12%. The company will pay off the note in five $180,000 installments due at the end
of each year over the life of the note.
Instructions
a. Prepare the journal entry(ies) at the date of purchase. (Round to nearest dollar
in all computations.)
b. Prepare the journal entry(ies) at the end of the first year to record the payment
and interest, assuming that the company employs the effective-interest method.
c. Prepare the journal entry(ies) at the end of the second year to record the
payment and interest.
d. Assuming that the equipment had a 10-year life and no residual value, prepare
the journal entry necessary to record depreciation in the first year. (Straight-line
depreciation is employed.)
0.567427

PV = 180,000 (1 - 1/(1+12%)^5)/12% 1/2/2019 Beli PERALATAN

180,000 3.604776 648859.7

12/31/2019 bayar ke 1 UTANG WESEL
AMORTISASI UTANG WESEL BIAYA BUNGA
TGL KAS BUNGA POKOK SISA
1/2/2019 648,860
12/31/2019 180,000 77,863 102,137 546,723 dan seterusnya
12/31/2020 180,000 65,607 114,393 432,330
12/31/2021 180,000 51,880 128,120 304,209
12/31/2022 180,000 36,505 143,495 160,714
12/31/2023 180,000 19,286 160,714 0

BE10.6 (LO3) Mohave Inc. purchased land, building, and equipment from Laguna
Corporation for a cash payment of $315,000. The estimated fair values of the assets
are land $60,000, building $220,000, and equipment $80,000. At what amounts
should each of the three assets be recorded?

Jenis FV Alokasi harga lumpsum Hasil alokasi

Tanah 60,000 (60.000/360.000) x 315.000 52,500
Gedung 220,000 (220.000/360.000) x 315.000 192,500
Peralatan 80,000 (80.000/360.000) x 315.000 70,000
360,000 315,000

BE10.7 (LO3) Fielder Company obtained land by issuing 2,000 shares of its $10 par
value ordinary shares. The land was recently appraised at $85,000. The ordinary
shares are actively traded at $40 per share. Prepare the journal entry to record the
acquisition of the land.

TANAH (2.000 SAHAM X $40) 80,000

MODAL SAHAM BIASA (2.000 X 10) 20,000
AGIO SAHAM BIASA (2.000 X 30) 60,000
 BIAYA BUNGA 829,000
131,000
KAS/UTANG BUNGA 960,000

KASUS JIKA POTONGAN BERHASIL DIMANFAATKAN

PERALATAN 15,000
UTANG DAGANG 15,000

UTANG DAGANG 15,000

KAS 15,000

RUGI POTONGAN PEMBELIAN 300

PERALATAN 300

g note to Equinox Inc. The market rate of interest for obligations of

PERALATAN 648,860
UTANG WESEL 648,860

UTANG WESEL 102,137

BIAYA BUNGA 77,863
KAS 180,000

Jurnal
TANAH 52,500
GEDUNG 192,500
PERALATAN 70,000
KAS 315,000