Harga Pokok

Harga Jual
Laba

Harga Jual
Uang Muka 10% x 15.000.000.000
Sisa Piutang
Angsuran Pertahun

1. Schedule Pembayaran Angsuran

Angsuran Ke Tanggal Bayar Bunga Angsuran Jumlah Pembayaran
01-Jan-20 1,500,000,000
1 01-Jul-20 675,000,000 1,350,000,000 2,025,000,000
2 01-Jan-21 607,500,000 1,350,000,000 1,957,500,000
3 01-Jul-21 540,000,000 1,350,000,000 1,890,000,000
4 01-Jan-22 472,500,000 1,350,000,000 1,822,500,000
5 01-Jul-22 405,000,000 1,350,000,000 1,755,000,000
6 01-Jan-23 337,500,000 1,350,000,000 1,687,500,000
7 01-Jun-23 270,000,000 1,350,000,000 1,620,000,000
8 01-Jan-24 202,500,000 1,350,000,000 1,552,500,000
9 01-Jul-24 135,000,000 1,350,000,000 1,485,000,000
10 01-Jan-25 67,500,000 1,350,000,000 1,417,500,000
 10,000,000,000
15,000,000,000
(5,000,000,000)

15,000,000,000
1,500,000,000
13,500,000,000
1,350,000,000

Metode Pengakuan Laba Pada Saat Penjualan

Sisa Harga Angsuran No Tanggal Keterangan
13,500,000,000 1 01-Jan-20 Pada Waktu Penjualan
12,150,000,000
10,800,000,000
9,450,000,000
8,100,000,000 2 01-Jul-20 Angsuran I
6,750,000,000
5,400,000,000
4,050,000,000 31-Dec-20 Jurnal Penutup
2,700,000,000
1,350,000,000
- 01-Jan-21 Jurnal Pembalik

01-Jan-21 Angsuran II

01-Jul-21 Angsuran III

31-Dec-21 Jurnal Penutup

01-Jan-22 Jurnal Pembalik

01-Jan-22 Angsuran IV

01-Jul-22 Angsuran V

31-Dec-22 Jurnal Penutup

01-Jan-23 Jurnal Pembalik

Angsuran VI

01-Jul-23 Angsuran VII

31-Dec-23 Jurnal Penutup

01-Jan-24 Jurnal Pembalik

01-Jan-24 Angsuran VIII

01-Jul-24 Angsuran IX

31-Dec-24 Jurnal Penutup

01-Jan-25 Jurnal Pembalik

01-Jan-25 Angsuran X
 Jurnal Debit Kredit
Kas 1,500,000,000
Piutang 13,500,000,000
Tanah Kapling 10,000,000,000
Laba 5,000,000,000
Kas 2,025,000,000
Piutang Angsuran 1,350,000,000
Pendapatan Bunga 675,000,000
Laba Penjualan 5,000,000,000
Pendapatan Bunga 675,000,000
Rugi/Laba 5,675,000,000
Pendapatan Bunga 675,000,000
Piutang Bunga 675,000,000
Kas 1,957,500,000
Piutang Angsuran 1,350,000,000
Pendapatan Bunga 607,500,000
Kas 1,890,000,000
Piutang Angsuran 1,350,000,000
Pendapatan Bunga 540,000,000
Laba Penjualan 5,000,000,000
Pendapatan Bunga 540,000,000
Rugi/Laba 5,540,000,000
Pendapatan Bunga 540,000,000
Piutang Bunga 540,000,000
Kas 1,822,500,000
Piutang Angsuran 1,350,000,000
Pendapatan Bunga 472,500,000
Kas 1,755,000,000
Piutang Angsuran 1,350,000,000
Pendapatan Bunga 405,000,000
Laba Penjualan 5,000,000,000
Pendapatan Bunga 405,000,000
 Rugi/Laba 5,405,000,000
Pendapatan Bunga 405,000,000
Piutang Bunga 405,000,000
Kas 1,687,500,000
Piutang Angsuran 1,350,000,000
Pendapatan Bunga 337,500,000
Kas 1,620,000,000
Piutang Angsuran 1,350,000,000
Pendapatan Bunga 270,000,000
Laba Penjualan 5,000,000,000
Pendapatan Bunga 270,000,000
Rugi/Laba 5,270,000,000
Pendapatan Bunga 270,000,000
Piutang Bunga 270,000,000
Kas 1,552,500,000
Piutang Angsuran 1,350,000,000
Pendapatan Bunga 202,500,000
Kas 1,485,000,000
Piutang Angsuran 1,350,000,000
Pendapatan Bunga 135,000,000
Laba Penjualan 5,000,000,000
Pendapatan Bunga 135,000,000
Rugi/Laba 5,135,000,000
Pendapatan Bunga 135,000,000
Piutang Bunga 135,000,000
Kas 1,417,500,000
Piutang Angsuran 1,350,000,000
Pendapatan Bunga 67,500,000