1.

Tanah = 1,000,000
2,040,000 816,000
2,500,000
Bangunan = 1,200,000
2,040,000 979,200
2,500,000
Kendaraan = 300,000
2,040,000 244,800
2,500,000
2,040,000

2. Tanah 816,000
Bangunan 979,200
Kendaraan 244,800
Kas/Utang 2,040,000

1. Pembelian Harga Pokok (Pen

Tanggal
Unit Harga Rp Unit
1 Agustus
4 Agustus 1,550 5,400 8,370,000
12 Agustus 1,500
15 Agustus 500
17 Agustus 3,500 5,500 19,250,000
 18 Agustus 700
20 Agustus 1,250
24 Agustus 1,050
28 Agustus 2,200 5,750 12,650,000
30 Agustus 1,800 5,640 10,152,000
Total 9,050 50,422,000 5,000

2. 20 Agustus Kas/Piutang Dg 15,625,000

Penjualan
HPP 6,847,500
Persediaan

30 Agustus Persediaan 10,152,000

Kas/Utang Dg

3. Nilai Persediaan = 28,280,000

Persediaan Awal = 4,940,000

Pembeian Bersih = 50,422,000
BTUD = 55,362,000
Persed Brg Dg Akhir = 28,280,000
HPP = 27,082,000
2 1-Apr-22 Piutang Wesel 594,885
Kas

4/1/2023
12/31/2022 54,000 71,386 17,386

31 Des 2022 Kas 54,000

Piutang wesel 17,386
Pendapatan Bunga

1.

2.

1.

2.

3.
Harga Pokok (Penjualan) Saldo
Harga Rp Unit Harga Rp
950 5,200 4,940,000
2,500 5,324 13,310,000
5,324 7,986,000 1,000 5,324 5,324,000
5,324 2,662,000 500 5,324 2,662,000
4,000 5,478 21,912,000
 5,478 3,834,600 3,300 5,478 18,077,400
5,478 6,847,500 2,050 5,478 11,229,900
5,478 5,751,900 1,000 5,478 5,478,000
3,200 5,665 18,128,000
5,000 5,656 28,280,000
27,082,000 5,000 5,656 28,280,000

15,625,000

6,847,500

10,152,000

1 Persediaan awal 128,000,000

Pembelian 329,500,000
Retur & Pot Pembelian - 5,000,000
Beban Angkut 15,000,000
BTUD 467,500,000
Penjualan 340,000,000
Laba Kotor 25% 85,000,000
HPP 255,000,000
Taksiran Persediaan 27 Mei 212,500,000
HPP barang selamat 54,500,000
2 Kerugian persediaan Akibat Kebakaran 158,000,000

1 Pinjaman 900,000 Pv Nominal = Tabel 6-2

annually 6% Pv Bunga = Tabel 6-4
bunga efektif 12%
waktu 10thn
PV Nominal 900,000 0.32197 289,773
PV Bunga 54,000 5.65022 305,112
594,885
 594,885

594,885
612,271

71,386

3% dari Saldo Piutang dagang (neraca) = 27,855,000

Cadangan kerugian Piutang = 4,250,000
32,105,000
Jurnal Beban kerugian Piutang 32,105,000
Cadangan Kerugian Piutang 32,105,000

0,5% dari Penjualan = 34,125,000

Jurnal Beban kerugian Piutang 34,125,000
Cadangan Kerugian Piutang 34,125,000

Mesin 343,000,000
B. angkut 25,000,000
B. asuransi 4,000,000
Kas 372,000,000

a.) Metode garis Lurus

Tahun Kos Tarif Depresiasi Akum. Depres Niai Buku
372,000,000
2021 366,000,000 20% 54,900,000 54,900,000 317,100,000
2022 366,000,000 20% 73,200,000 128,100,000 243,900,000

b.) Metode Unit Produksi

366,000,000 x 5,000,000
2021 91,500,000
20,000,000

274,500,000 x 4,500,000
2022 61,762,500
20,000,000

Metode garis Lurus

2021 Beban Deresiasi 54,900,000
 Akum. Depresiasi 54,900,000

2022 Beban Depresiasi 73,200,000

Akum. Depresiasi 73,200,000

Metode Unit Produksi

2021 Beba Depresiasi 91,500,000
Akum. Depresiasi 91,500,000

2022 Beban Depresiasi 61,762,500

Akum. Depresiasi 61,762,500
 6,000,000 Residu
hanya 9 bulan