1 1-Jan-15 Debt Investments 645,945

Loss on investment 23,169

Cash 669,114
2
8% Bonds Purchased to Yield 10%
Carrying
Cash Interest Bond Disc
Date Amount if
Received Revenue Amortization Bonds
1-Jan-15 645,945
1-Jul-15 28,000 32,297 4,297 650,243
1-Jan-16 28,000 32,512 4,512 654,755
1-Jul-16 28,000 32,738 4,738 659,493
1-Jan-17 28,000 32,975 4,975 664,467
1-Jul-17 28,000 33,223 5,223 669,691
1-Jan-18 28,000 33,485 5,485 675,175
1-Jul-18 28,000 33,759 5,759 680,934
1-Jan-19 28,000 34,047 6,047 686,981
1-Jul-19 28,000 34,349 6,349 693,330
1-Jan-20 28,000 34,666 6,666 700,000
3
1-Jul-15 Cash 28000
Debt Invesment 4,297
Interest Revenue 32,297

31-Dec-15 Interest Receivable 28,000

Debt Invesment 4,512
Interest Revenue 32,512
PV Principal Table 6-2, n=10, i=5% 0.61391 429,737
PV Interest payment Table 6-4, n=10, i=5% 7.72173 216,208
PV of the Bonds 645,945
1 15-Jan-15 Equity Investments-BBB's ordina 303,480
Cash 303,480

1-Apr-15 Equity Investments-CCC's ordina 263,370

Cash 263,370

10-Sep-15 Equity Investments-DDD's prefe 190,410

Cash 190,410

2 20-May-15 Cash 102150

Equity Investments 101,160
Gain on Sale of Investments 990
1 Pengakuan Pendapatan Menurut PSAK 72
1. Mengidentifikasi Kontrak Dengan Pelanggan
Para pihak dalam kontrak telah
menyetujui kontrak (secara tertulis,
lisan atau sesuai dengan praktik bisnis
pada umumnya) dan berkomitmen
untuk melaksanakan kewajiban mereka
masing-masing.
2. Mengidentifikasi Kewajiban Pelaksanaan
3. Menentukan Harga Transaksi
4. Mengalokasikan Harga Transaksi terhadap Kewajiban Pelaksanaan
5. Mengakui pendapatan ketika (pada saat) entitas telah menyelesaikan kewajiban pelaksanaan

2 Biaya= 120000000
3 Tagihan dikirim= 110,000,000
Penerimaan= 100,000,000

4 Biaya 120juta/480juta 25%

Pendapatan 25%*700juta 175,000,000
Laba pendapatan-biaya 175juta-120juta 55,000,000
wajiban pelaksanaan
a Berdasarkan PSAK 73 termasuk sewa pembiayaan (finance lease)
masa sewa lebih dari 12 bulan (6 tahun)
sebab ada perpindahan kepemilikan di akhir sewa

b Biaya 45000*10 450000

Masa leasing 6
Sewa tahunan 75000

346716
Payment
PV Factor 4.62288
PV of lease payment

c Hayes Corp.
Lease Amortization Schedule
Annuity due basis
Annual interest on Reduction
Lease
Date Lease lease of lease
Receivable
payment receivable receivable
1-Jan-21 500000
31-Dec-21 108.158 108.158 499891.8
31-Dec-22 108.158
31-Dec-23 108.158