1 Apa perlakuannya

1) Perubahan estimasi --> prospektif COGS=Beg Inv+Purchase-End Inv

2) perubahan metode akuntansi --> retrospektif 131000
3) a) koreksi eror Jika End Inv Naik maka COGS turun
b) sdh benar Jika COGS turun maka Income Naik

2 2016 2017 2018

Net income (unadjusted) € 140.00 € 160.00 € 205.00
1. Bad debt expense
adjustment -10
2. Inventory adjustment
(FIFO) 15 5 10
3. Inventory
overstatement                                 -14
Net income (adjusted) € 145.00 € 165.00 € 201.00

Inventory --> mengubah dari Average ke FIFO end inv 2018=beg inv 2019
Beg Inv Naik maka COGS naik
Jika COGS naik maka Income turun
COGS turun
ncome Naik

2019
€ 276.00

-16

14
€ 274.00
Buatlah lapkeu yg Income before taxnya 7jt dan bayar pajak kurang dari 3jt

Sales 29,000,000
Cost of goods sold 14,000,000
Depreciation expense 1,600,000
Operating expenses 6,400,000 22,000,000
Income before income taxes 7,000,000
Unrealized holding gain 1,000,000
Income before taxes and bonus 8,000,000
President’s bonus 1,000,000
Income before income taxes 7,000,000
Income taxes
Current 3,000,000 (YG DIPAJAKI HANYA 3JT KARENA INVESTA
Deferred 500,000 3,500,000
Net income 3,500,000

Menghitung depresiasi
Eq lama 3,000,000 jika ga diubah maka depre
2,6jt dan income kurang
Depre 600000 dari 7jt
Eq baru 5,000,000
Depre 1000000
1600000
Menghitung unrealized holding gain

awalnya investasi A-D dimasukkan sebagai HFC jadi gain/loss

tidak muncul di lapkeu. Agar muncul maka diubah jenisnya
COST FV
A 2,000,000 2,200,000 200,000
D 1,000,000 1,800,000 800,000
1,000,000 maka pajaknya--> 500.000

kalau di pajak, Unrealized Gain/Loss tdk diperhitungkan ke dalam pajak,

bayarnya pajak kalau investasi tersebut dijual (selama belum dijual, pajaknya
Deffered=ditangguhkan)
 1) Mana akun yg memiliki fleksibilitas
memiliki lebih dari 1 metode pencatatan
cth: Depresiasi --> Straight Line methode, Unit of ac
Inventory --> FIFO, Average
Investment --> HFC, HFCS, Trading, Non Trading
AR --> ketika menilai AFDA %of Sales, %of Receivab
Sales Return n Allowance --> Net dan Gross

Equipment 3,000,000
Depresiasi
Robot 5,000,000
Depresiasi
YG DIPAJAKI HANYA 3JT KARENA INVESTASI DIPAJAKI KALAU DIJUAL Jika pakai DDB --> Tarif 40%
Depre 2,000,000
umumnya jika pakai DDB maka depre di awal pem
Depre baru pakai SL
Total depre exp 2019

Debt Investment HFC --> maka gain/loss tdk diakui

A 2,000,000 2,200,000
B 4,000,000 3,900,000
C 3,000,000 3,000,000
D 1,000,000 1,800,000
maka investment A dan D kita ubah supaya bisa mu

maka pajaknya--> 500.000

e pencatatan
ine methode, Unit of activity, DDM, Sum of the year

rading, Non Trading

%of Sales, %of Receivable
> Net dan Gross

600,000

aka depre di awal pemakaian lebih besar, ketika akhir lebih kecil
1,000,000
1,600,000

aka gain/loss tdk diakui di laba rugi

200,000
-100,000
0
800,000
ta ubah supaya bisa muncul gain/loss di laba rugi
JURNAL 2015
a Depre exp 3,500,000
Acc depre 3,500,000
b End Inv 2014, kurang catat
RE 19,000,000
COGS 19,000,000
c Piutang blm dicatat
Cash 5,600,000
AR 5,600,000
d salah jurnal
jurnal yg salah yg dicatat
Cash 3,700,000
Peralatan 3,700,000
jurnal seharusnya
Cash 3,700,000
Acc depre 25,000,000
Peralatan 25,000,000
Gain on sale 3,700,000
jurnal koreksi
Acc depre 25,000,000
Gain on sale 3,700,000
Peralatan 21,300,000
e belum catat
Litigation exp 125,000,000
Litigation payable 125,000,000
f belum catat
dari 2014 no entry karena Cost=FV
dari 2015 Cost>FV --> Loss
UHGL 2,000,000
FVA 2,000,000
g belum catat
Salaries exp 3,800,000 Salaries payable
Salaries payable 3,800,000 12,200,000
3,800,000
16,000,000
h salah catat
jurnal yg salah
Maintance exp 40,000,000
Cash 40,000,000
jurnal yg benar
Equipment 40,000,000
Cash 40,000,000
Depre exp 5000000
Acc depre 5000000
jurnal koreksi
 Equipment 40,000,000
Depre exp 5000000
Acc depre 5000000
Maintance exp 40,000,000
i blm penyesuaian insurance exp
7/1/2014 koreksi thn 2014
Insurance exp 12,000,000 Prepaid Exp 12,000,000
Cash 12,000,000 RE
(untuk 3 thn) RE 2000000
12/31/2014 Prepaid Exp
Prepaid Exp 10000000
Insurance exp 10000000 12/31/2015
1/1/2015 Prepaid Exp 4000000
Insurance exp 10000000 Insurance Exp
Prepaid Exp 10000000
12/31/2015
Prepaid Exp 6000000
Insurance exp 6000000

j trademark 50,000,000
amor 5000000

2014 blm dicatat

RE 5000000
trademark 5000000

2015 blm dicatat

Amor Exp 5000000
trademark 5000000
12,000,000

2000000

4000000
 Statement of Income and Retained Earnings
2015 2016 2,017.00
Revenues 500,000,000 600,000,000 620,000,000.00
Cost of revenues* 480,000,000 560,000,000 578,000,000.00
Gross profit 20,000,000 40,000,000 42,000,000.00
Operating expenses 15,000,000 32,000,000 34,000,000.00
Operating income 5,000,000 8,000,000 8,000,000.00
Other income 2,000,000 4,000,000 5,000,000.00
Other expenses -1,000,000 -2,000,000 (2.000.0000
Income before taxes 6,000,000 10,000,000 11,000,000.00
Income taxes (25%) -1,500,000 2,500,000 2,750,000.00
Net income 4,500,000 7,500,000 8,250,000.00
Retained earnings—beginning: 11,000,000 15,500,000 23,000,000.00
Retained earnings—ending 15,500,000 23,000,000 31,250,000.00

1 awal 2017 mengubah metode pengakuan pendapatan dari Cost Recovery ke PoC
Profit(Loss) CostRecov PoC Difference
2015 0 800,000 800,000
2016 Rp - 1,600,000 1,600,000
- 2,400,000 2,400,000

Descriptions 2015 2016 2017

Cost Recovery Method:
Revenues 40,000,000
Costs of construction 36,000,000
Profit (Loss) 4,000,000

Percentage Completion Method:

Revenues 8,000,000 16,000,000 16,000,000

Costs of construction 7,200,000 14,400,000 14,400,000
Profit (Loss) 800,000 1,600,000 1,600,000

CiP 2,400,000
RE 1,800,000
Defered Tax Liability 600,000

transaksi tahun 2017 blm dijurnal

CiP 1,600,000
Construction Expense 14,400,000
LTCC Revenue 16,000,000

2 mengubah penilaian persediaan dari FIFO ke Average

Tanggal Saldo Persediaan- Saldo Persediaan-
Average, PerpetualFIFO, Perpetual
31 Des 2015 5,000,000 6,000,000
 31 Des 2016 8,000,000 10,000,000
31 Des 2017 12,500,000 14,000,000

Impact net income = (Beg Old - New) + (End New - old) Average New FIFO Old
2015 Beginning 3,500,000 4,000,000
Ending 31 Des 2015 5,000,000 6,000,000

2016 Beginning 31 Des 2015 5,000,000 6,000,000

Ending 31 Des 2016 8,000,000 10,000,000

2017 Beginning 31 Des 2016 8,000,000 10,000,000

Ending 31 Des 2017 12,500,000 14,000,000
Total
FIFO AVERAGE
2015 Beg 4,000,000 3,500,000
Purchase 152,000,000 152,000,000
COGAFS 156,000,000 155,500,000
COGS 150,000,000 150,500,000
2015 End Inv 6,000,000 5,000,000
2016 Beg 6,000,000 5,000,000
Purchase 174,000,000 174,000,000
COGAFS 180,000,000 179,000,000
COGS 170,000,000 171,000,000
End Inv 10,000,000 8,000,000
2017 Beg 10,000,000 8,000,000
Purchase 180,000,000 180,000,000
COGAFS 190,000,000 188,000,000
COGS 176,000,000 175,500,000
End Inv 14,000,000 12,500,000

COGS Average lebih besar 1.500.000 --> COGS bertambah maka Income berkurang
JURNAL PERUBAHAN METODE AKUNTANSI (RETROSPEKTIV) 2015-2016
RE 1,125,000
Prepaid Tax 375,000
Cost of Material 1,500,000

persediaan sudah dijurnal tapi metodenya masih FIFO blm average

Inventory 500,000
Cost of Material 375,000
Income tax expense 125000

3 Perubahan metode depresiasi dari Double declining ke Metode garis lurus --> PERUBAHAN ESTIMASI
depresiasi thn 2017 blm dibuat
1) Cari BV ketika metode diubah rumusnya--> Cost-Acc depre
 2) Cari Depre baru dgn info yg ada (Cari SISA UMUR, NILAI RESIDU BARU, METODE)

Tgl Beli Cost AccDepre sd

31/12/16 1) Cari Bv
Peralatan 1 1/1/2015 400,000 175,000 225,000
Peralatan 2 7/1/2014 350,000 148,400 201,600
Peralatan 3 1/1/2016 500,000 200,000 300,000

Depre Exp 123,579

Acc Depre 123,579

4 Perubahan estimasi beban piutang tak tertagih dari 2% jadi 3% Misalnya

BDE 2016 3% 25,000 (sudah 3%) pada thn 2017, PT Merapi mengu
akhir thn 2017 menambah 20,000 2% terhadap sales
dari 2016 15,000 thn 2016 --> Sales
dari 2017 5,000 BDE -->
thn 2017---> Sales
berlaku prospektif jd yg dijurnal hanya thn 2017 aja BDE -->
BDE 20,000
AFDA 20,000

5 a) lupa mengakui accrued interest revenue skrng thn 2017

2016 75,000
2017 90,000

*jika thn 2016 mengakui accrued interest revenue* *jika thn 2016 tdk mengakui acc
31-Dec Interest Receviable 75,000 no entry
Interest Revenue 75,000

1-Jan Cash 75,000 Cash

Interest Recevable 75,000 Interest Revenue

interest revenue 75.000 harusnya

Interest Revenue
RE
(yg dijurnal)
*dari 2017
31-Dec Interest Receviable 90,000
Interest Revenue 90,000

b) Paten dr awal tahun 2015 blm pernah di amortisasi 40,000

1/1/15-31/12/16 2 10000
1/1/17-31/12/17 1 5000 15,000

RE 10,000 (kesalahannya di tahun 2015 dan 2016)

Amort Exp 5,000 (kesalahannya di tahun 2017 alias tahun ini)
Patent 15000

c) menjual bangunan tapi salah akun

Cash 76,000
Other Income 76,000

Cost 250,000
Acc depre 180,000

jurnal yg seharusnya jurnal koreksi

Cash 76,000 Other Income
Acc depre 180,000
Gain on sale 6,000 (balik yg salah)
Building 250,000 Cash
Acc depre
koreksi Gain on sale
Acc depre 180,000 Building
Other Income 76,000 (tulis yg benar)
Gain on sale 6,000
Building 250,000

PT Merapi
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 DEC, 2017
(ribuan rupiah)

2017
Revenues 620,000,000
Cost of revenues* - 578,000,000
Adj.
Cost of Material 1,875,000 - 576,125,000
Gross profit 43,875,000
Operating expenses - 34,000,000
Adj.
Depreciation Expense - 123,579
Amortization expense - 5,000
Contruction expense - 14,400,000 - 48,528,579
Operating income - 4,653,579
Other Income Expense
Other income 5,000,000
Adj.
Interest revenue 15,000
Pendapatan Lain lain - 76,000
Gain On sale 6,000
 Revenues From LTCC 16,000,000 20,945,000
Other expenses - 2,000,000
Adj.
Bad Debr Expense - 20,000 - 2,020,000
Income before taxes 14,271,421
Adj. Income taxes (25%) - 3,567,855
Net income 10,703,566

Retained earnings—beginning: 23,000,000

NI 10,703,566
LTCC 1,800,000
Inventory - 1,125,000
Patent - 10,000
Interest Revenue 75,000 11,443,566
Retained earnings—ending 34,443,566
Tahun Pembelian
Persediaan
2015 152,000,000
 2016 174,000,000
2017 180,000,000

Selisih impact net income Tax 25% Impact Net Of tax

500,000.00
(1,000,000.00) -500,000 -125000 -375,000

1,000,000.00
(2,000,000.00) -1,000,000 -250000 -750,000

2,000,000.00
(1,500,000.00) 500,000 125000 375,000
-1,000,000 -250,000 -750,000
DIFFERENCE

500,000

1,000,000

-500,000
 Depre = (Cost-Nilai residu)/Umur

Usia dipakai sd Umur baru

31/12/16 (thn) Sisa umur Nilai Sisa Depre baru
2 7 5 4000 44200
2.5 12 9.5 8000 20378.94737
1 6 5 5000 59000
123,579

2017, PT Merapi mengubah estimais beban penyisihan piutang dari

2% terhadap sales menjadi 3% terhadap sales
125,000 BDE 4,500
3,750 AFDA 4,500
150,000 (thn 2016 tdk perlu dijurnal krn bersifat
4,500 prospektif)

2016 tdk mengakui accrued interest revenue*

75,000
75,000

evenue 75.000 harusnya diakui di thn lalu

75,000
75,000
 76,000
Cash 76,000

76000
180000
6000
250000
1 Perubahan dari metode PoC ke Cost Recovery
Periode PoC Cost Recovery
(lama) (baru) DIFFERENCE
Sebelum 2017 580,000,000 150,000,000 -430,000,000

RE 322,500,000
Prepaid Tax 107,500,000
CiP 430,000,000

mesin bubut dibeli pada tahun 2013, tetapi dicatat sebagai beban
TAHUN PEMBELIAN 2013
Harga beli 250,000,000.00
Bea impor 15,000,000.00
Uji coba 7,500,000.00
Pemeliharaan 4,500,000.00 sudah benar dicatat sbg beban
UMUR EKONOMIS = 20
COST 272,500,000.00
DEPRECIATION EXPENSE 13,625,000.00
TAHUN AKUMULASI (1/1/13-1/1/16 4
AKUMULASI PENYUSUTAN (tahun sebelumnya) 54,500,000.00

jurnal yg salah
RE 277,000,000.00
Cash 277,000,000.00

jurnal yg benar
Equipment 272,500,000.00
RE 4,500,000.00
Cash 277,000,000.00

RE 54,500,000.00
Acc depre 54,500,000.00

Depre Exp 13,625,000.00

Acc depre 13,625,000.00

jurnal koreksi
Equipment 272,500,000.00
RE 272,500,000.00
RE 54,500,000.00
Depre Exp 13,625,000.00
Acc depre 68,125,000.00

2 Mengubah metode piutang tak tertagih dari metode penghapusan langsung menjadi persentase penjualan
BDE yg telah diakui 2016 2017
 dari sales 2016 41,900,000 12,800,000
dari sales 2017 0 55,000,000
Total 41,900,000 67,800,000

Controller mengestimasikan terdapat tambahan BDE 85,5 jt dihapuskan pada tahun 2018
dari sales 2016 31,500,000
dr sales 2017 54,000,000
a)berapa net income jika net income sblm review 1M
Deskripsi 2016 2017 2018 (estimasi)
Dari penjualan 2016 41,900,000 12,800,000 31,500,000
Dari penjualan 2017 55,000,000
Beban piutang 54,000,000
piutang terkait
dengan tahun tercatat (beban 85,500,000
2016 dan 2017) piutang yang kurang catat
dihapuskan)
2016 86,200,000 41,900,000 44,300,000
2017 109,000,000 67,800,000 41,200,000

Reported Net Income 1,000,000,000.00

Additional Change :
2016 Bad Debt
2017 Bad Debt - 54,000,000.00
Adj. Net Income 946,000,000.00
b) jurnal
RE 44,300,000
Bad debt expense 41,200,000
AFDA 85,500,000

Retained Earning 31,500,000

Bad debt 54,000,000
AFDA 85,500,000

3 2014 2015 2016

sales 400,000,000 500,000,000 600,000,000
COGS 200,000,000 270,000,000 340,000,000
GP 200,000,000 230,000,000 260,000,000
Income Tax 80,000,000 92,000,000 104,000,000
Net Income 120,000,000 138,000,000 156,000,000

Net Income= GP - 40%GP

Net Income=60%GP
GP=Net Income : 60%

Tanggal

2014 Beginning 1 Januari 2014

Ending 31 Desember 2014
 2015 Beginning 31 Desember 2014
Ending 31 Desember 2015

2016 Beginning 31 Desember 2015

Ending 31 Desember 2016

Average FIFO
1-Jan-14 beg 0 0
purchase 378,000,000 378,000,000
cogafs 378,000,000 378,000,000
cogs 200,000,000 170,000,000
31-Dec-14 end 178,000,000 208,000,000
1-Jan-15 beg 178,000,000 208,000,000
purchase 312,000,000 312,000,000
cogafs 490,000,000 520,000,000
cogs 270,000,000 304,000,000
31-Dec-15 end 220,000,000 216,000,000
1-Jan-16 beg 220,000,000 216,000,000
purchase 372,000,000 372,000,000
cogafs 592,000,000 588,000,000
cogs 340,000,000 298,000,000
31-Dec-16 end 252,000,000 290,000,000
 TAX NET OF TAX
25% 75%
-107,500,000 -322,500,000

atat sbg beban

persentase penjualan
Total (metode penghapusan langsung --> tidak sah)
 54,700,000 (metode persentase penjualan -->sah)
55,000,000 maka dinamakan koreksi

harusnya beban penyisihan diakui sesuai dengan tahun terjadinya sales

TOTAL KETERANGAN
86,200,000 Beban penyisihan piutang 2016
109,000,000 Beban penyisihan piutang 2017

koreksi ke RE karena masa lalu beban penyisihan dari Sales 2016 harusnya 86,2jt tet
koreksi ke beban penyisihan piutang karena masa kini

RE 44,300,000
AFDA
(dari 2016)
BDE 41,200,000
AFDA
(dari 2017)

Saldo Saldo selisih

Persediaan - AVG (Lam Persediaan - FIFO (baru)
- - -
178,000,000 208,000,000 30,000,000
 178,000,000 208,000,000 - 30,000,000
220,000,000 216,000,000 - 4,000,000

220,000,000 216,000,000 4,000,000

252,000,000 290,000,000 38,000,000

difference 2014
sales 400,000,000
COGS 170,000,000
GP 230,000,000
30,000,000 Income Tax 92,000,000
Net Income 138,000,000

- 34,000,000

42,000,000
metode persentase penjualan --> Sah
 metode persentase piutang --> sah
perubahan metode akuntansi

un terjadinya sales

an penyisihan dari Sales 2016 harusnya 86,2jt tetapi di thn 2016 dicatat hanya 41,9jt (kurang catat)--> maka perlu ditambah lagi 44,3

44,300,000

41,200,000

Net income impact Income Tax EffeImpact Net of tax

Selisih Beginning + selisih ending

30,000,000 12,000,000 18,000,000

- 34,000,000 - 13,600,000 - 20,400,000

42,000,000 16,800,000 25,200,000

2015 2016
500,000,000 600,000,000
304,000,000 298,000,000
196,000,000 302,000,000
78,400,000 120,800,000
117,600,000 181,200,000
a perlu ditambah lagi 44,3
1 Salah jurnal ketika pembelian mesin
Jurnal yg salah 2 Jan 2018 Jika jurnal koreksi dari kesalahan tahun lalu dan
maka akunnya dicatat RE. Jika kesalahannya
Operating Expense 75,000,000 Expense/Revenue
Cash 75,000,000

Jurnal benar 2 Jan 18

Equipment 75,000,000
Cash 75,000,000

Depre Exp 6,250,000

Acc depre 6,250,000

koreksi di 2019
Equipment 75,000,000
RE 75,000,000
RE 6,250,000
Acc depre 6,250,000

Depre Exp 6,250,000

Acc depre 6,250,000
(depre thn 2019)

2 Salah catat inventory

Salah 2017 2018 2019
Inventory Under Under Over
COGS Over Over Under
GP Under Under over

COGS=Beg Inv+Purch-End Inv

dari 2017 sudah 2 thn maka counterbalance--> no entry

dari 2018
COGS 56,000,000 (Beg Inv 2019 understated, beg inv perlu dinaikkan. Dr rumus di atas, Beg Inv
RE 56,000,000 (End Inv 2018 lebih kecil maka COGS makin besar dan net inco

dari 2019 (inventory terlalu tinggi maka perlu direndahkan)

COGS 17,000,000
Inventory 17,000,000

3 perubahan dari average ke FIFO

2,016 2,017 2018 2019
Net income-Average 140,000 160,000 205,000 260,000
Net Income-FIFO 150,000 165,000 210,000 270,000
Selisih 10,000 5,000 5,000 10,000
retrospektive 20,000
 Persediaan thn 2019 telah menggunakan metode yang baru --> maka gaperlu dijurnal
Inventory 20,000
RE 20,000

4 salah menghitung depre

Beli mesin 1 Juli 2017 150,000,000
residu 15,000,000
base 135,000,000
umur 8
depre/thn 16,875,000 yg benar

yg salah cost 150,000,000

umur 8
depre/thn 18,750,000

bandingkan
depre salah 18,750,000
depre benar 16,875,000
over 1,875,000 maka perlu direndahkan
sdh dipakai 1.50 thn (1 Juli 2017-31Des2018)
over 2,812,500
( koreksi yg salah 1 Juli 2017-31Agt2018)
Acc depre 2,812,500
RE 2,812,500

(depre 1 Jan 19-31Des19)

Depre exp 16,875,000
Acc depre 16,875,000

5 mengubah metode depresiasi

masa manfaat 8 1) Cari BV 1 Jan 2019 101,250,000
tarif 25% 2) Cari depre baru
Tanggal Depre exp BV Cost 101,250,000
1/1/2016 240,000,000 Residu 10,000,000
12/31/2016 60,000,000 180,000,000 Umur 5
12/31/2017 45,000,000 135,000,000 Depre 18,250,000
12/31/2018 33,750,000 101,250,000
12/31/2019 25,312,500 75,937,500
12/31/2020 18,984,375 56,953,125
12/31/2021 14,238,281 42,714,844
12/31/2022 10,678,711 32,036,133
12/31/2023 8,009,033 24,027,100
12/31/2024 14,027,100 10,000,000

1) Cari BV 101,250,000
2) Cari info terkait
sisa umur 5
residu 10,000,000
depre per thn 18,250,000

Depre exp 18,250,000

Acc depre 18,250,000
dari kesalahan tahun lalu dan diminta jurnal tahun sekarang
dicatat RE. Jika kesalahannya tahun ini, jurnalnya sesuai
Expense/Revenue

kan. Dr rumus di atas, Beg Inv sejalan dengan COGS)

OGS makin besar dan net income berkurang jadi perlu dinaikkan RE)
 Date
2014
2015

CiP

Pretax Income
Tax
Net Income

Posisi sekarang

2014
2015
net

GP=Sales-COGS
End 2014 50,000 COGS=Beg Inv+Purchase-End Inv
Beg 2015 50,000
End 2015 14200 (over)

R/E 14200
Inventory 14200
 % completion Cost Recovery Difference Tax effect Net of Tax
980,000 730,000 250,000 100,000 150,000
900,000 480,000 420,000 168,000 252,000

250,000
Defered Tax Liability 100,000
Retained Earning 150,000

Pretax Income 900,000

40% 360,000
Net Income 540,000

Posisi sekarang 2016

R/E 19500
19000 over Acc depre 19500
38500 under
19500 under
 TAHUN 2020 BLM TUTUP BUKU
1 1-Jan-17 Cost 300,000,000
biaya rakit 5,000,000
305,000,000
depre base 275,000,000
depre per tahun 68750000
depre 1 Jan'17 sd 1 Jan 20 206250000
BV 98,750,000
renov 50,000,000
1) BV 148,750,000
2) umur baru 7
sudah diuse 3
sisa umur 4
tarif 0.5
Depre 74375000

Depre Exp 74375000

Acc depre 74375000

2 2018 --> sudah counterbalance COGS=Beg Inv+Purch-End Inv

2019--> blm counterbalance
(end Inv lebih tinggi 18jt maka COGS menurun 18jt da
RE 18,000,000 Net income naik 18jt, sehingga net income perlu
COGS 18,000,000 diturunkan)
2020--> blm counterbalance
Inventory 26,000,000
COGS 26,000,000

3 ubah metode dari Cost Recov ke PoC

CostRecv PoC Difference
2018 475,000,000 800,000,000 325,000,000
2019 625,000,000 950,000,000 325,000,000
650,000,000

CiP 650,000,000
Defered Tax Liab 260000000
RE 390,000,000

4 a)blm pernah catat premi asuransi

premi 1 Jan18- 30Jun20 35,000,000 (30bln)
Insr Exp Prepaid Insurance
1-Jan-18 35,000,000
31-Dec-18 14000000 21,000,000
31-Dec-19 14000000 7,000,000
30-Jun-20 7000000 0
catat premi
Prepaid Insurance 35,000,000
Cash 35,000,000
akui beban
RE 28000000
Insurance exp 7000000
Prepaid Insurance 35,000,000

b)blm catat depre

Depre Exp 15,000,000
Acc depre 15,000,000

c)blm catat pengurangan AR AR

AR 13,000,000 12/31/2019 57,000,000
Cash 13,000,000
12/31/2020 44,000,000
ggi 18jt maka COGS menurun 18jt dan
aik 18jt, sehingga net income perlu
diturunkan)
AR

13,000,000