Perpetual Average Tanggal 1-Jan 14-Mar 15-May
31-Jul 11-Nov 15-May
Jurnal
Merchandise Inventory Account Payable Account Receivable Sales Cost Of Goods Sold Merchandise Inventory Merchandise Inventory Account Payable Merchandise Inventory Account Payable Account Receivable Sales Cost Of Goods Sold Merchandise Inventory
Debet
Kredit
2,200,000
Pembelian (Pur
200 @ 2,200,000
4,000,000 4,000,000 2,678,500 2,678,500 5,467,500
450 @ 5,467,500
2,440,000
200 @ 2,440,000
2,550,000 2,550,000 1,815,205 1,815,205
Perpetual FIFO Tanggal 1-Jan 14-Mar 15-May
31-Jul 11-Nov
15-May
Jurnal
Debet
Merchandise Inventory Account Payable Account Receivable Sales Cost Of Goods Sold Merchandise Inventory Merchandise Inventory Account Payable Merchandise Inventory Account Payable
2,200,000
Account Receivable Sales Cost Of Goods Sold Merchandise Inventory
2,550,000
Kredit
Pembelian (Pur
200 @ 2,200,000
4,000,000 4,000,000 2,678,500 2,678,500 5,467,500
450 @ 5,467,500
2,440,000
200 @ 2,440,000
2,550,000 1,815,205 1,815,205
Pembelian (Purchase)
11,000 =
COGS
Inventory
2,200,000 250 @
10,714 =
Awal: 80 @
10,000 =
280 @
10,714 =
2,678,500 30
12,150 =
5,467,500
12,200 =
2,440,000 150 @
Pembelian (Purchase)
11,000 =
12,101 =
12,200 =
2,440,000
480 @
12,060 =
680 @
12,101 =
530 @
12,101 =
COGS
jual 250: 80 @ 170 @ 5,467,500
10,714 =
1,815,205
Inventory Awal: 80 @ 80 @ 200 @ 30 @
2,200,000
12,150 =
@
jual 150: 30 @ 120 @
10,000 = 11,000 =
11,000 = 12,150 =
10,000 = 10,000 = 11,000 = 11,000 =
800,000 1,870,000 2,670,000 30 @ 450 @ 30 @ 450 @ 200 @ 330 @ 330,000 200 @ 5,467,500
11,000 12,150 11,000 12,150 12,200 12,150 12,200
= = = = = = =
Inventory
Tanggal 800,000 3,000,000
321,429
5,788,929 8,228,929
6,413,724
Uraian 1-Jan Persediaan awal 14-Mar Pembelian 15-May Penjualan 31-Jul Pembelian 11-Nov Pembelian 30-Dec Penjualan
Income Statement Sales COGS Inventory awal (+) Purchase (-) Inventory akhir Gross Profit
Unit 80 200 250 450 200 150
6,550,000 800,000 10,107,500 6,413,724
4,493,776 2,056,224
Inventory 800,000 800,000 2,200,000 330,000
330,000 5,467,500 330,000 5,467,500 2,440,000 4,009,500 2,440,000 6,449,500
Income Statement Sales COGS Inventory awal (+) Purchase (-) Inventory akhir Gross Profit
6,550,000 800,000 10,107,500 6,449,500
4,458,000 2,092,000
Harga/unit 10,000 11,000 16,000 12,150 12,200 17,000
Total Harga 800,000 2,200,000 4,000,000 5,467,500 2,440,000 2,550,000
Periodik Average Tanggal 1-Jan
Jurnal
14-Mar
Merchandise Inventory Account Payable 15-May Account Receivable Sales 31-Jul Merchandise Inventory Account Payable 11-Nov Merchandise Inventory Account Payable 15-May Account Receivable Sales
Periodik FIFO Tanggal 1-Jan 14-Mar
Jurnal
Merchandise Inventory Account Payable 15-May Account Receivable Sales 31-Jul Merchandise Inventory Account Payable 11-Nov Merchandise Inventory Account Payable 15-May Account Receivable Sales
Tidak melakukan pencatatan inventory Debet Kredit Stock Opname 2,200,000 2,200,000 4,000,000 4,000,000 5,467,500 5,467,500 2,440,000 2,440,000 2,550,000 2,550,000
Tidak melakukan pencatatan inventory Debet Kredit Stock Opname 2,200,000 2,200,000 4,000,000 4,000,000 5,467,500 5,467,500 2,440,000 2,440,000 2,550,000 2,550,000
pencatatan inventory Stock Opname Average Cost Inventory awal Pembelian Penjualan Ending Inv:
Tanggal :
11,728 80 850 400 530
1-Jan 14-Mar 15-May 31-Jul 11-Nov 30-Dec Income Statement Sales COGS Inventory awal (+) Purchase (-) Inventory akhir Gross Profit
Uraian Persediaan awal Pembelian Penjualan Pembelian Pembelian Penjualan
800,000 10,107,500 6,216,102
pencatatan inventory Stock Opname
Inventory awal Pembelian Penjualan Ending Inv: -> terdiri dari: 200 @ 12.200 330 @ 12.150
80 850 400 530 2,440,000 4,009,500
Income Statement Sales COGS Inventory awal (+) Purchase (-) Inventory akhir Gross Profit
800,000 10,107,500 6,449,500
Periodik FIFO sama Perpetual FIFO sama!
Unit 80 200 250 450 200 150
6,550,000
4,691,398 1,858,602
6,550,000
4,458,000 2,092,000
al FIFO sama!
Harga/unit Total Harga 10,000 800,000 11,000 2,200,000 16,000 4,000,000 12,150 5,467,500 12,200 2,440,000 17,000 2,550,000
Keterangan Wesel: Nominal Bunga Wesel Jangka Waktu (hari) Tanggal Wesel Tanggal Jatuh Tempo Diskontokan ke bank Bunga Diskonto Jumlah hari bank
Rp 1,800,000 5% 90 8-Nov-14 6-Feb-15 3-Dec-14 7% 65
1. Didiskontokan ke bank sebesar 10% Nominal Bunga Wesel Nilai Jatuh Tempo Bunga Diskonto Uang yang diterima
an ke bank sebesar 10% pada tanggal 26 Maret 1991 Rp Rp Rp Rp Rp
1,800,000 22,500 1,822,500 23,034 1,799,466
Jurnal Cash Rp 1,799,466 Interest Revenue Rp (534) Discounted Note Rp 1,800,000
Penyusutan itu ada 4 macam Contoh: Mesin Harga Nilai Residual Estimasi Umur Ekonomis Dibeli Produktifitas Selama Hidup Hidupnya habis
400,000,000 50,000,000 5 Tahun 1-Apr-10 90,000 jam 1-Apr-15
Hitung Penyusutan per 1. Acitivity Method Asumsi selama 2013 telah di Penyusutannya
2 Straight line method Penyusutannya
3 Sum of Years Digit
5 Tahun berarti (5+4+3+2+1
Double Declining Balance Me 4
ung Penyusutan per 12/31/2010 Acitivity Method Asumsi selama 2013 telah dipakai sebesar Penyusutannya Rp 48,611,111
15,000 jam
Tahun Straight line method Penyusutannya
Sum of Years Digit 5 Tahun berarti (5+4+3+2+1) = 15
Double Declining Balance Method
70,000,000
2010 2011 2012 2013 2014 2015 Tahun 2010 2011 2012 2013 2014 2015 Tahun 2010 2011 2012 2013 2014 2015
Dasar Depresiasi 350,000,000 350,000,000 350,000,000 350,000,000 350,000,000 350,000,000 Dasar Depresiasi 350,000,000 350,000,000 350,000,000 350,000,000 350,000,000 350,000,000 Dasar Depresiasi 350,000,000 295,000,000 177,000,000 106,200,000 63,720,000 50,000,000
Umur Ekonomis 5 5 5 5 5 5
Penyusutan Tahunan
Umur Ekonomis 5 5 5 5 5 5
Bagian Tahun
70,000,000 70,000,000 70,000,000 70,000,000 70,000,000 70,000,000
Sisa Tahun 5 5.4 4.3 3.2 2.1 1
Depresiasi 0.75 1 1 1 1 0.25
Dasar Perhitungan
52,500,000 70,000,000 70,000,000 70,000,000 70,000,000 17,500,000 Depresiasi
= 9/12 * 5/15 * 350jt =(2/12*5/15*350jt)+(9/12*4/15*350jt) =(2/12*4/15*350jt)+(9/12*3/15*350jt) =(2/12*3/15*350jt)+(9/12*2/15*350jt) =(2/12*2/15*350jt)+(9/12*1/15*350jt) =(2/12*1/15*350jt)
87,500,000 99,166,667 68,055,556 46,666,667 25,277,778 23,333,333
Rate 0.75 1 1 1 1 0.25
52,500,000 122,500,000 192,500,000 262,500,000 332,500,000 350,000,000 Akumulasi Depresiasi 87,500,000 186,666,667 254,722,222 301,388,889 326,666,667 350,000,000
Depresiasi
Akumulasi Depresiasi
105,000,000 118,000,000 70,800,000 42,480,000 13,720,000 5,000,000
105,000,000 223,000,000 293,800,000 336,280,000 350,000,000 355,000,000
Bagian Tahun 0.40 0.40 0.40 0.40 0.40 0.40
Akumulasi Depresiasi
Book Value 347,500,000 Jurnal 2010: 277,500,000 Beban Depresiasi 207,500,000 Akumulasi Depresiasi - Mesin 137,500,000 67,500,000 50,000,000 <-- residual value
52,500,000 52,500,000
Book Value 312,500,000 Jurnal 2010: 213,333,333 Beban Depresiasi 145,277,778 Akumulasi Depresiasi - Mesin 98,611,111 73,333,333 50,000,000 <-- residual value (?)
87,500,000 87,500,000
Book Value
-
295,000,000 Jurnal 2010: 177,000,000 Beban Depresiasi 106,200,000 Akumulasi Depresiasi - Mesin 63,720,000 50,000,000 <-- residual value (?) <-- ga ada penyusutan (?)
105,000,000 105,000,000
Beli Kendaraan Harga biaya balik nama pajak penjualan pembuatan plat biaya lain2 beli total harga unit dibayar pakai cheque note payable bilyet giro
72,000,000 /unit 7,200,000 1,500,000 /unit 500,000 /unit 400,000 /unit 16-Mar-98 81,600,000
240,000,000 144,000,000 105,600,000
16%
6 6 6 6 6
432,000,000 43,200,000 9,000,000 3,000,000 2,400,000
6
489,600,000
5 bulan
dijual: harga jual
55,000,000 /unit 10-Apr-00
2
110,000,000
ditukar tambah harga tanggal nambah duit
84,000,000 /unit 30-Jun-00 48,000,000 /unit
3
252,000,000
3
144,000,000
umur ekonomis metode penyusutan
4 tahun double declining balance
Jurnal ketika kendaraan dibeli Equipment Cash Note Payable
faktor % penyusutan faktor DDB
489,600,000 345,600,000 144,000,000
Jurnal 31 Desember 1998 Depretiation Expense Accumulated Depretiation
183,600,000
Jurnal 31 Desember 1999 Depretiation Expense Accumulated Depretiation
153,000,000
Jurnal Penyusutan Depretiation Expense Accumulated Depretiation
6,375,000
Jurnal Penjualan Cash or A/R Accumulated Depretiation Equipment Gain on disposal
Jurnal Penyusutan Depretiation Expense Accumulated Depretiation
Equipment(new) Accumulated Depretiation Cash Equipment (Old) Gain on Disposal
183,600,000
153,000,000
6,375,000
110,000,000 118,575,000 163,200,000 65,375,000
19,125,000 19,125,000
252,000,000 187,425,000 144,000,000 244,800,000 50,625,000
% penyusutan
0.25 0.50
Penyusutan
=
Penyusutan
=
Penyusutan dua unit
=
total per unit book value per unit 183,600,000 30,600,000 51,000,000 akumulasi 30,600,000 153,000,000 akumulasi
25,500,000 56,100,000
3,187,500 6,375,000
total akumulasi sebelum penjualan = 59,287,500 per unit 118,575,000 per dua unit
Penyusutan tiga unit
=
6,375,000 19,125,000
total akumulasi sebelum penjualan = 62,475,000 per unit 187,425,000 per tiga unit
25,500,000
