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Soal 1

Depreciation Expense_ Machine Rp 50,000

Accumulated Depreciation_ Machine Rp 50,000
Jurnal Seharusnya

Depresiasi Expense_ Equipment Rp 6,500

Accumulated Depreciation_ Equipment Rp 6,500

Salaries and Wages Expense Rp 5,400

Salaries and Wages Payable Rp 5,400

Interest Receivable Rp 2,500

Interest Revenue Rp 2,500

Depreciation Expense_ Machine Rp 75,000

Accumulated Depreciation_ Machine Rp 75,000
Jurnal Koreksi

Retained Earning Rp 6,500

Accumulated Depreciation_ Equipment Rp 6,500

Retained Earning Rp 5,400

Salaries and Wages Payable Rp 5,400

Interest Receivable Rp 2,500

Retained Earning Rp 2,500

Retained Earnings Rp 25,000

Accumulated Depreciation_ Machine Rp 25,000
a.  Depreciation using Double Declining Method to 2018:

Cost Kendaraan (2015)

2016 Rp 350,000,000
2017 Rp 250,000,000
2018 Rp 178,571,429
Book value, January 1, 2018

useful life 7

Year Double Declining

2016 Rp 100,000,000
2017 Rp 71,428,571
2018 Rp 51,020,408

Accumulated Depreciation—VehicRp78,877,551
Retained Earnings Rp78,877,551

Depresiasi tahun 2019:

Depreciation Expense Rp47,857,143
Accumulated Depre Rp47,857,143

a.  Computation of 2018 depreciation expense on the Equipment:

Cost of equipment Rp 48,000,000
Accumulated depreciation
[(Rp 48.000.000– Rp 8.000.000) ÷ 4 tahun] X 3 t Rp 30,000,000
Book value, January 1, 2019 Rp 18,000,000

2019 Depreciation expense:

{(Rp18.000.000-Rp 4.000.000)/5 tahun} = Rp 2.800.000

Keterangan:
Useful life setelah perubahan estimasi = 8 tahun telah berjalan selama 3 tahun, sisa 5 tahun, sehingga untuk menghitung depresiasi
di tahun 2019 menggunakan Nilai BV Jan 1 2019 sebagai basenya → {( Rp 18.000.000 - Rp 4.000.000)/5 tahun}

Depresiasitahun 2019:
Depreciation expense 2,800,000
Accumulated depreciation-machin 2,800,000
Ending
Depreciation Depreciation Ending Book
Accumulated
Rate Expense Value
Expense
Rp 350,000,000
28.57% Rp 100,000,000.00 Rp 100,000,000 Rp 250,000,000
28.57% Rp 71,428,571.43 Rp 171,428,571 Rp 178,571,429
28.57% Rp 51,020,408.16 Rp 222,448,980 Rp 127,551,020
Rp 127,551,020

= Rp 47,857,142.86

Straight Line Diferrences

Rp 47,857,143 Rp 52,142,857
Rp 47,857,143 Rp 23,571,429
Rp 47,857,143 Rp 3,163,265
Rp 78,877,551

untuk menghitung depresiasi

0)/5 tahun}
Soal 3 – Leasing (Guaranteed Residual Value)
a. PV MLP = (60.000.000 – 2.000.000) x 4.1698 =
PV GRV = 8.000.000 x 0.62092 =
Lessee's capitalized amount =

Tabel Amortisasi Lease

Date MLP

9/1/2016 -
9/1/2016 Rp 60,000,000
9/2/2017 Rp 60,000,000
9/3/2018 Rp 60,000,000
9/4/2019 Rp 60,000,000
9/4/2020 Rp 60,000,000
9/5/2021 Rp 8,000,000

b. Jurnal 1 September 2019 – 31 Desember 2020

9/1/2019 Lease equipment
Lease liabilities

Executory cost
Cash

12/31/2019 Interest expense

Interest payable
(18.881.924 x 4/12)

12/31/2019 Depreciation expense

Accumulated depreciation
((246.819.240–8.000.000) : 5) x 4/12 )

9/1/2020 Executory cost

Lease Liabilities
Interest payable
Interest expense
Cash
(18.881.924x 8/12)

12/31/2020 Interest expense

Interest payable
(14.970.116,4 x 4/12)

12/31/2020 Depreciation expense

Accumulated depreciation
((246.819.240 – 8.000.000) : 5) x 12/12 )

8/31/2024 Depreciation expense

Accumulated Depreciation
((246.819.240 – 8.000.000) : 5) x 8/12

Interest Payable
Interest Expense
Lease liabilities
Accumulated depreciation
Loss on Lease
Lease equipment
Cash
Rp 241,851,880
Rp 4,967,360
Rp 246,819,240

Interest on Reduction on
Executory Cost Lease liability
Liabilities (10%) lease liability
- - - Rp 246,819,240
Rp 2,000,000 - Rp 58,000,000 Rp 188,819,240.00
Rp 2,000,000 Rp 18,881,924 Rp 39,118,076 Rp 149,701,164.00
Rp 2,000,000 Rp 14,970,116 Rp 43,029,884 Rp 106,671,280.40
Rp 2,000,000 Rp 10,667,128 Rp 47,332,872 Rp 59,338,408.44
Rp 2,000,000 Rp 5,933,841 Rp 52,066,159 Rp 7,272,249.28
Rp - Rp 727,225 Rp 7,272,775 Rp -

246,819,240
246,819,240

58,000,000
2,000,000
60,000,000

6,293,974.67
6,293,974.67
(18.881.924 x 4/12)

15,921,282.67
15,921,282.67
6.819.240–8.000.000) : 5) x 4/12 ) 246819240
18881924
2,000,000 14970116.4
39,118,076
6,293,975
12,587,949
60,000,000
(18.881.924x 8/12)

4,990,038.80
4,990,038.80
(14.970.116,4 x 4/12)

47,763,848
ion 47,763,848
819.240 – 8.000.000) : 5) x 12/12 )

31,842,565.33
31,842,565.33
6.819.240 – 8.000.000) : 5) x 8/12

242,408.31 (727.224,9284 x (4/12))

484,816.62 (727.224,9284 x 8/12)
7,272,775.07
238,819,240
1,000,000
246,819,240
1,000,000

247,819,240.00 247,819,240
40000000
2000000
12293836
25706164