HUTANG LANCAR DAN HUTANG BANK

Penerimaan pembayaran untuk barang yang baru akan dikirimkan tahun berikutnya Rp 1.000.000
Kas Rp 1,000,000
Pendapatan Diterima di Muka Rp 1,000,000
(Penerimaan pembayaran di muka)

1 Feb 15 Peminjaman dana pada Bank BCA

Pinjaman Rp 50,000,000
Bunga 15% p.a
Angsuran 60
n= 5 tahun (60 bulan)
Pembayaran angsuran dan bunga di setiap akhir bulan (60 kali)
 Pinjaman Rp 50,000,000 Rp 7,500,000
Banyak Angsuran 60 kali
Bunga 15% p.a

Angsuran Angsuran
Besar Angsuran Sisa Pinjaman Pokok
Ke- Pokok Bunga
0 Rp 50,000,000
1 Rp 833,333 Rp 125,000 Rp 958,333 Rp 49,166,667
2 Rp 833,333 Rp 125,000 Rp 958,333 Rp 48,333,333
3 Rp 833,333 Rp 125,000 Rp 958,333 Rp 47,500,000
4 Rp 833,333 Rp 125,000 Rp 958,333 Rp 46,666,667
5 Rp 833,333 Rp 125,000 Rp 958,333 Rp 45,833,333
6 Rp 833,333 Rp 125,000 Rp 958,333 Rp 45,000,000
7 Rp 833,333 Rp 125,000 Rp 958,333 Rp 44,166,667
8 Rp 833,333 Rp 125,000 Rp 958,333 Rp 43,333,333
9 Rp 833,333 Rp 125,000 Rp 958,333 Rp 42,500,000
10 Rp 833,333 Rp 125,000 Rp 958,333 Rp 41,666,667
11 Rp 833,333 Rp 125,000 Rp 958,333 Rp 40,833,333
12 Rp 833,333 Rp 125,000 Rp 958,333 Rp 40,000,000
13 Rp 833,333 Rp 125,000 Rp 958,333 Rp 39,166,667
14 Rp 833,333 Rp 125,000 Rp 958,333 Rp 38,333,333
15 Rp 833,333 Rp 125,000 Rp 958,333 Rp 37,500,000
16 Rp 833,333 Rp 125,000 Rp 958,333 Rp 36,666,667
17 Rp 833,333 Rp 125,000 Rp 958,333 Rp 35,833,333
18 Rp 833,333 Rp 125,000 Rp 958,333 Rp 35,000,000
19 Rp 833,333 Rp 125,000 Rp 958,333 Rp 34,166,667
20 Rp 833,333 Rp 125,000 Rp 958,333 Rp 33,333,333
21 Rp 833,333 Rp 125,000 Rp 958,333 Rp 32,500,000
22 Rp 833,333 Rp 125,000 Rp 958,333 Rp 31,666,667
23 Rp 833,333 Rp 125,000 Rp 958,333 Rp 30,833,333
24 Rp 833,333 Rp 125,000 Rp 958,333 Rp 30,000,000
25 Rp 833,333 Rp 125,000 Rp 958,333 Rp 29,166,667
26 Rp 833,333 Rp 125,000 Rp 958,333 Rp 28,333,333
27 Rp 833,333 Rp 125,000 Rp 958,333 Rp 27,500,000
28 Rp 833,333 Rp 125,000 Rp 958,333 Rp 26,666,667
29 Rp 833,333 Rp 125,000 Rp 958,333 Rp 25,833,333
30 Rp 833,333 Rp 125,000 Rp 958,333 Rp 25,000,000
31 Rp 833,333 Rp 125,000 Rp 958,333 Rp 24,166,667
32 Rp 833,333 Rp 125,000 Rp 958,333 Rp 23,333,333
33 Rp 833,333 Rp 125,000 Rp 958,333 Rp 22,500,000
34 Rp 833,333 Rp 125,000 Rp 958,333 Rp 21,666,667
35 Rp 833,333 Rp 125,000 Rp 958,333 Rp 20,833,333
36 Rp 833,333 Rp 125,000 Rp 958,333 Rp 20,000,000
37 Rp 833,333 Rp 125,000 Rp 958,333 Rp 19,166,667
38 Rp 833,333 Rp 125,000 Rp 958,333 Rp 18,333,333
39 Rp 833,333 Rp 125,000 Rp 958,333 Rp 17,500,000
40 Rp 833,333 Rp 125,000 Rp 958,333 Rp 16,666,667
41 Rp 833,333 Rp 125,000 Rp 958,333 Rp 15,833,333
42 Rp 833,333 Rp 125,000 Rp 958,333 Rp 15,000,000
43 Rp 833,333 Rp 125,000 Rp 958,333 Rp 14,166,667
44 Rp 833,333 Rp 125,000 Rp 958,333 Rp 13,333,333
45 Rp 833,333 Rp 125,000 Rp 958,333 Rp 12,500,000
46 Rp 833,333 Rp 125,000 Rp 958,333 Rp 11,666,667
47 Rp 833,333 Rp 125,000 Rp 958,333 Rp 10,833,333
48 Rp 833,333 Rp 125,000 Rp 958,333 Rp 10,000,000
49 Rp 833,333 Rp 125,000 Rp 958,333 Rp 9,166,667
50 Rp 833,333 Rp 125,000 Rp 958,333 Rp 8,333,333
51 Rp 833,333 Rp 125,000 Rp 958,333 Rp 7,500,000
52 Rp 833,333 Rp 125,000 Rp 958,333 Rp 6,666,667
53 Rp 833,333 Rp 125,000 Rp 958,333 Rp 5,833,333
54 Rp 833,333 Rp 125,000 Rp 958,333 Rp 5,000,000
55 Rp 833,333 Rp 125,000 Rp 958,333 Rp 4,166,667
56 Rp 833,333 Rp 125,000 Rp 958,333 Rp 3,333,333
57 Rp 833,333 Rp 125,000 Rp 958,333 Rp 2,500,000
58 Rp 833,333 Rp 125,000 Rp 958,333 Rp 1,666,667
59 Rp 833,333 Rp 125,000 Rp 958,333 Rp 833,333
60 Rp 833,333 Rp 125,000 Rp 958,333 Rp (0)
Rp 50,000,000 Rp 7,500,000 Rp 57,500,000
Rp 9,166,667
Rp 10,000,000

Rp 40,833,333
Rp 833,333 Rp 10,000,000 Rp 9,166,667
Rp 19,166,667 Rp 110,000,000
Rp 10,000,000
Rp 30,833,333

Rp 11,500,000
 10% 15%
Penjualan Penjualan bergaransi Taksiran Biaya Perbaikan 15%
7 Rp 1,050,000 Rp 105,000 Rp 15,750
8 Rp 900,000 Rp 90,000 Rp 13,500
9 Rp 1,000,000 Rp 100,000 Rp 15,000
10 Rp 1,100,000 Rp 110,000 Rp 16,500
11 Rp 975,000 Rp 97,500 Rp 14,625
12 Rp 1,200,000 Rp 120,000 Rp 18,000
 Biaya Perbaikan Sesungguhnya Selisih
Rp 6,000 Rp 9,750
Rp 11,000 Rp 2,500
Rp 12,500 Rp 2,500
Rp 15,000 Rp 1,500
Rp 15,150 Rp (525)
Rp 21,475 Rp (3,475)