TIM ASDOS AKM 2021

CHAPTER 10
ACQUISITION OF PROPERTY, PLANT, AND EQUIPMENT

Karakteristik Utama dari Aset Tetap

1. Digunakan dalam operasi perusahaan dan bukan untuk dijual
2. Memiliki masa umur manfaat yang panjang dan biasanya disusutkan
3. Substansi fisik
Memahami isu-isu akntansi yang terkait dengan mendapatkan dan menilai aset tetap
1. Kas diskon
2. Kontrak pembayaran ditangguhkan
3. Pembelian lump-sum
4. Penerbitan saham
5. Bursa aset non moneter
6. Grants

CONTOH SOAL :
1. Lump-sum Purchase
PT. ABC membeli tanah, gedung, dan peralatan dengan harga Rp 1.050.000.000, Nilai
pasar untuk setiap aset tetap yang dibeli adalah : Tanah = Rp 500.000.000 ; Gedung = Rp
300.000.000 ; dan Peralatan Rp 200.000.000.
Diminta :
a. Tentukan harga setiap properti dan peralatan yang dibeli
Market Value Relative Value Acquisition Value
Land 500.000.000 0,50 525.000.000
Building 300.000.000 0,30 315.000.000
Equipment 200.000.000 0,20 210.000.000
1.000.000.000 1.050.000.000
b. Buatlah jurnal yang dibutuhkan
Dr. Land Rp 525.000.000
Building Rp 315.000.000
Equipment Rp 210.000.000
Cr. Cash Rp 1.050.000.000
 TIM ASDOS AKM 2021

2. Deffered-payment contract
PT. DEF purchase equipment for production line. The company issues $ 625.000 notes
4-year term to PT. ABC. Market interest rates currently in affect for a loan of 10%. PT.
DEF is to pay of the notes in 4 year, $ 156.250 instalment, made at the end of each year.
Instruction :
a. Prepare chart of the calculation of interest each year
Tahun 1 Tahun 2 Tahun 3 Tahun 4 Total
Payment $ 156.250 $ 156.250 $ 156.250 $ 156.250 $ 625.000
Notes Payable (PVOA) $ 495.291 $ 388.570 $ 271.176 $ 142.045 $ 1.297.082
Interest Rate 10% 10% 10% 10%
Total Interest $ 49.529 $ 38.857 $ 27.118 $ 14.205 $ 129.708
Notes Payable $ 106.721 $ 117.393 $ 129.132 $ 142.046 $ 495.292

PVOA =

PVOA1 = = $ 156.250 x 3,16986 = $ 495.291

PVOA2 = = $ 156.250 x 2,48685 = $ 388.570

PVOA3 = = $ 156.250 x 1,73553 = $ 271.176

PVOA4 = = $ 156.250 x 0,90909 = $ 142.045

b. Prepare the journal entries for the purchase of fixed asset

- Jurnal (Purchase) :
Dr. Equipment $ 495.291
Cr. Notes Payable $ 495.291

- Jurnal (Payment)
Tahun 1 Tahun 2 Tahun 3 Tahun 4
Dr. Notes Payable $ 106.721 $ 117.393 $ 129.132 $ 142.046
Dr. Interest Expense $ 49.529 $ 38.857 $ 27.118 $ 14.205
Cr. Cash $ 156.250 $ 156.250 $ 156.250 $ 156.250
 TIM ASDOS AKM 2021

3. Exchange of PPE
PT. GHI exchanged a number of used equipment plus cash for a semi equipment. The
used equipment have a cost $ 92.500 and $ 45.000 accumulated depreciation. PT. GHI
purchasing agent, experianced in the secondhand market. Indicates that the used
equipment have a fair value $ 70.000. In addition to the equipment, PT. GHI must pay
$13.500 cash for the semi equipment
Jawaban :
Fair value used equipment 70.000
Cost of used equipment 92.500
Less : Accumulated Depreciation - 45.000
Book value of used equipment - 47.500
Gain on disposal of used equipment 22.500

Fair value of equipment exchange 70.000

Cash paid 13.500
Cost of semi equipment 83.500
Jurnal :
- Jurnal commercial substance (mengakui adanya gain/loss)
Dr. Equipment (new) $ 83.500
Accumulated Depreciation $ 45.000
Cr. Equipment (old) $ 92.500
Gain on disposal $ 22.500
Cash $ 13.500
- Jurnal lack comercial substance (tidak mengakui adanya gain/loss)
Dr. Equipment (new) $ 61.000
Accumulated Depreciation $ 45.000
Cr. Equipment (old) $ 92.500
Cash $ 13.500