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1. Pertukaran aktiva sejenis PT ABC menukarkan aktiva tetapnya berupa Mesin A dengan Mesin B milik PT XYZ. Berikut adalah data mengenai pertukaran kedua aktiva tersebut Keterangan !arga perolehan Akumulasi penyusutan !arga pasar (harga kesepakatan) Kas diterima (dikeluarkan) Mesin A "p ##$.$$$.$$$ "p &$.$$$.$$$ "p *+.$$$.$$$ Mesin B "p #%$.$$$.$$$ "p '$.$$$.$$$ "p ,$.$$$.$$$
Keterangan !arga perolehan Akumulasi penyusutan !arga pasar (harga kesepakatan) Kas diterima (dikeluarkan) PT ABC Mesin B Akum penyusutan msn A Mesin A Kas PT XZY
PT ABC pada tanggal # 2uli %$#$ menukarkan mesin A dengan mesin B milik PT XYZ. -ata kedua mesin sebagai berikut Keterangan !arga perolehan Tanggal perolehan Masa man3aat 4ilai sisa Metode penyusutan Mesin A "p ##$.$$$.$$$ % 2anuari %$$, + tahun "p #$.$$$.$$$ 5aris lurus Mesin B "p #'$.$$$.$$$ # 2uli %$$0 * tahun "p #$.$$$.$$$ 5aris lurus
Pada saat pertukaran mesin A dihargai "p /$.$$$.$$$ dan PT ABC menambah kas "p %$.$$$.$$$67
PT ABC
Harga perolehan mesin Akm penyt : Th 2008 Th 200 Th 2010 !1 "uli # %il Buku Harga kesepakatan (a)a pertukaran
Biaya penyusustan 10.000.000 Akum penyusutan msn *esin B Akum pnyusutan msn A *esin A +as PT ,-. Harga perolehan mesin Akm penyt : Th 200 Th 2010 !1 "uli # %il Buku Harga kesepakatan 0ugi pertukaran 80.000.000 $0.000.000
110.000.000 20.000.000 1/0.000.000 10.000.000 10.000.000 20.000.000 110.000.000 80.000.000 /0.000.000 10.000.000
&0.000.000 20.000.000
2. Pertukaran aktiva ti1ak sejenis PT ABC menukarkan aktiva tetapnya berupa Mesin A dengan Kendaraan milik PT XYZ. Berikut adalah data mengenai pertukaran kedua aktiva tersebut Keterangan !arga perolehan Akumulasi penyusutan !arga pasar (harga kesepakatan) Kas diterima (dikeluarkan) Mesin A "p #$$.$$$.$$$ "p &$.$$$.$$$ "p /+.$$$.$$$ ("p +.$$$.$$$ ) Kendaraan "p #%$.$$$.$$$ "p '$.$$$.$$$ "p ,$.$$$.$$$ "p +.$$$.$$$
Tanggal % .anuari %$$$ dibeli mesin dengan harga beli "p 0.+$$.$$$6 biaya pemasangan dan set up mesin "p +$$.$$$. :mur mesin ditaksir + tahun dan didepresiasi garis lurus tanpa residu. Tanggal % .anuari %$$% mesin tersebut di taksir masih dapat digunakan & tahun lagi. -iminta Buat .urnal penyusutan tanggal '# desember %$$%. $. Penghentian aktiva tetap Pada tanggal % ;ebruari %$$$ PT ABC membeli mesin dengan harga beli "p '$.$$$.$$$6 biaya pemesangan dan set up mesin "p %.$$$.$$$. Mesin tersebut mempunyai umur ekonomis + tahun dan didepresiasi dengan garis lurus dengan nilai residu "p %.$$$.$$$. Tanggal # 2uli %$$& mesin tersebut di.ual dengan harga "p *.$$$.$$$ -iminta Buat .urnal atas pen.ualan mesin tersebut.
410512 !Pur6hase o3 47uipment 8ith .ero59nterest5Bearing :e)t# 9terling <n8. has de8ided to pur8hase e=uipment 3rom Central Mi8higan <ndustries on 2anuary %6 %$#$6 to e>pand its produ8tion 8apa8ity to meet 8ustomers? demand 3or its produ8t. 9terling issues a @0$$6$$$6 +7 year6 Aero7interest7bearing note to Central Mi8higan 3or the neB e=uipment Bhen the prevailing market rate o3 interest 3or obligations o3 this nature is #%C. The 8ompany Bill pay o33 the note in 3ive @#,$6$$$ installments due at the end o3 ea8h year over the li3e o3 the note. 9nstru6tions !a# Prepare the .ournal entry(ies) at the date o3 pur8hase. ("ound to nearest dollar in all 8omputations ). !)# Prepare the .ournal entry(ies) at the end o3 the 3irst year to re8ord the payment and interest6 assuming that the 8ompany employs the e33e8tive7interest method. !6# Prepare the .ournal entry(ies) at the end o3 the se8ond year to re8ord the payment and interest. !1# Assuming that the e=uipment had a #$7year li3e and no salvage value6 prepare the .ournal entry ne8essary to re8ord depre8iation in the 3irst year (straight line method is employed)
41051& !Asset A67uisition# 1ogan <ndustries pur8hased the 3olloBing assets and 8onstru8ted a building as Bell. All this Bas done during the 8urrent year. Assets 1 an1 2 These assets Bere pur8hased as a lump sum 3or @#$&6$$$ 8ash. The 3olloBing in3ormation Bas gathered.
Asset / This ma8hine Bas a8=uired by making a @#$6$$$ doBn payment and issuing a @'$6$$$6 %7year6 Aero7interestbearing note. The note is to be paid o33 in tBo @#+6$$$ installments made at the end o3 the 3irst and se8ond years. <t Bas estimated that the asset 8ould have been pur8hased outright 3or @'+60$$. Asset 2 This ma8hinery Bas a8=uired by trading in used ma8hinery. (The e>8hange la8ks 8ommer8ial substan8e.) ;a8ts 8on8erning the trade7in are as 3olloBs. Cost o3 ma8hinery traded @#$$6$$$ A88umulated depre8iation to date o3 sale '*6$$$ ;air value o3 ma8hinery traded ,$6$$$ Cash re8eived #$6$$$ ;air value o3 ma8hinery a8=uired /$6$$$ Asset $ D33i8e e=uipment Bas a8=uired by issuing #$$ shares o3 @, par value 8ommon sto8k. The sto8k had a market value o3 @## per share. Constru6tion o3 Buil1ing A building Bas 8onstru8ted on land pur8hased last year at a 8ost o3 @#,$6$$$. Constru8tion began on ;ebruary # and Bas 8ompleted on 4ovember #. The payments to the 8ontra8tor Bere as 3olloBs. -ate Payment %E# @#%$6$$$ *E# '*$6$$$ 0E# &,$6$$$ ##E# #$$6$$$ To 3inan8e 8onstru8tion o3 the building6 a @*$$6$$$6 #%C 8onstru8tion loan Bas taken out on ;ebruary #. The loan Bas repaid on 4ovember #. The 3irm had @%$$6$$$ o3 other outstanding debt during the year at a borroBing rate o3 ,C. 9nstru6tions "e8ord the a8=uisition o3 ea8h o3 these assets.