Akl Kasus 2
Akl Kasus 2
Perhitungan:
Hutang (1/9) = 100 unit×$500×RP14.200 Rp 710,000,000
Hutang (30/9) = 100 unit×$500×RP14.300 Rp 715,000,000
Kerugian Kenaikan Mata Uang Asing ($) Rp 5,000,000
Perhitungan :
Hutang (1/9) (200 Unit) = 200 unit ×£150×Rp 25.000 Rp 750,000,000
Retur Pembelian (3/9) (10%) = Rp 750.000.000×10% Rp 75,000,000
Rp 675,000,000
Hutang (1/12) = 180 unit ×£150×Rp 24.800 Rp 669,600,000
Keuntungan Penurunan Mata Uang Asing (£) Rp 5,400,000
Perhitungan :
Hutang (1/10) = 150 Unit ×¥20.000×Rp 140 Rp 420,000,000
Hutang (31/12) (Hal 14 soal 2) = 150 Unit ×¥20.000×Rp 135 Rp 405,000,000
Keuntungan Kenaikan Nilai Mata Uang Asing (¥) Rp 15,000,000
Perhitungan :
Hutang (31/12) = 150 Unit ×¥20.000×Rp 135 Rp 405,000,000
Hutang (1/1) = 150 Unit ×¥20.000×Rp 141 Rp 423,000,000
Kerugian kenaikan Mata Uang Asing (¥) Rp 18,000,000
Rp 710,000,000
Rp 532,500,000
Rp 355,000,000
Rp 750,000,000
Rp 75,000,000
Rp 5,000,000
Rp 679,250,000
Rp 35,750,000
Rp 420,000,000
Rp 281,250,000
Rp 187,500,000
Rp 2,000,000
Rp 198,000,000
Rp 5,400,000
Rp 669,600,000
Rp 15,000,000
Rp 18,000,000
Rp 423,000,000