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AB SRI
Perhitungan Presentase Penyelesaian
Kontrak A-101
2004 2005
Beban sampai saat ini Rp 9,200,000,000 Rp 18,200,000,000
Estimasi beban untuk menyelesaikan Rp 19,280,000,000 Rp 10,200,000,000
Tagihan Rp 10,000,000,000 Rp 12,000,000,000
Kas yang diterima Rp 9,000,000,000 Rp 10,800,000,000
Diakui diperiode
Sampai Periode
Sebelumnya
2004
Pendapatan = ( 32.000.000.000 x 31% ) Rp 9,920,000,000
Beban = ( 28.480.000.000 x 31% ) Rp 8,828,800,000
Laba Rp 1,091,200,000
2005
Pendapatan = ( 32.000.000.000 x 58% ) Rp 18,560,000,000 Rp 9,920,000,000
Beban = ( 28.400.000.000 x 58% ) Rp 16,472,000,000 Rp 8,828,800,000
Laba Rp 2,088,000,000 Rp 1,091,200,000
2006
Pendapatan = ( 32.000.000.000 x 100% } Rp 32,000,000,000 Rp 18,560,000,000
Beban = ( 28.700.000.000 x 100% ) Rp 28,700,000,000 Rp 16,472,000,000
Laba Rp 3,300,000,000 Rp 2,088,000,000
Diakui diperiode
Sampai Periode
Sampai Periode
Sebelumnya
2004
Pendapatan = ( 32.000.000.000 x 32% ) Rp 10,240,000,000
Beban = ( 28.480.000.000 x 32% ) Rp 9,113,600,000
Laba Rp 1,126,400,000
2005
Pendapatan = ( 32.000.000.000 x 64% ) Rp 20,480,000,000 Rp 10,240,000,000
Beban = ( 28.400.000.000 x 64% ) Rp 18,176,000,000 Rp 9,113,600,000
Laba Rp 2,304,000,000 Rp 1,126,400,000
2006
Pendapatan = ( 32.000.000.000 x 100% ) Rp 32,000,000,000 Rp 20,480,000,000
Beban = ( 28.700.000.000 x 100% ) Rp 28,700,000,000 Rp 18,176,000,000
Laba Rp 3,300,000,000 Rp 2,304,000,000
2006
Rp 28,700,000,000
-
Rp 10,000,000,000
Rp 12,200,000,000
Rp 32,000,000,000
Rp 28,700,000,000
-
Rp 28,700,000,000
Rp 3,300,000,000
100%
Rp 28,700,000,000
Rp 28,700,000,000
100%
di lamusu)
Diakui diperiode
Sekarang
Rp 9,920,000,000
Rp 8,828,800,000
Rp 1,091,200,000
Rp 8,640,000,000
Rp 7,643,200,000
Rp 996,800,000
Rp 13,440,000,000
Rp 12,228,000,000
Rp 1,212,000,000
a Aktual )
Diakui diperiode
Sekarang
Rp 10,240,000,000
Rp 9,113,600,000
Rp 1,126,400,000
Rp 10,240,000,000
Rp 9,062,400,000
Rp 1,177,600,000
Rp 11,520,000,000
Rp 10,524,000,000
Rp 996,000,000
PT. AB SRI
Perhitungan Presentase Penyelesaian
Kontrak A-202
2005 2006
Beban sampai saat ini Rp 3,000,000,000 Rp 10,400,000,000
Estimasi beban untuk menyelesaikan Rp 9,000,000,000 Rp 2,800,000,000
Tagihan Rp 3,500,000,000 Rp 7,000,000,000
Kas yang diterima Rp 3,300,000,000 Rp 6,800,000,000
Diakui diperiode
Sampai Periode
Sebelumnya
2005
Pendapatan = ( 13.150.000.000 x 25% ) Rp 3,287,500,000
Beban = ( 12.000.000.000 x 25% ) Rp 3,000,000,000
Laba Rp 287,500,000
2006
Pendapatan = ( 13.150.000.000 x 100% ) Rp 10,520,000,000 Rp 3,287,500,000
Beban = ( 13.200.000.000 x 100% ) Rp 10,560,000,000 Rp 3,000,000,000
Laba -Rp 40,000,000 Rp 287,500,000
Diakui diperiode
Sampai periode
Sebelumnya
2005
Pendapatan = ( 13.150.000.000 x 25% ) Rp 3,287,500,000
Beban = ( 12.000.000.000 x 25% ) Rp 3,000,000,000
Laba Rp 287,500,000
2006
Pendapatan = ( 13.150.000.000 x 79% ) Rp 10,388,500,000 Rp 3,287,500,000
Beban = ( 13.200.000.000 x 79% ) Rp 10,428,000,000 Rp 3,000,000,000
Laba -Rp 39,500,000 Rp 287,500,000
i lamusu)
Diakui diperiode
Selanjutnya
Rp 3,287,500,000
Rp 3,000,000,000
Rp 287,500,000
Rp 7,232,500,000
Rp 7,560,000,000
-Rp 327,500,000
a aktual)
Diakui diperiode
Sekarang
Rp 3,287,500,000
Rp 3,000,000,000
Rp 287,500,000
Rp 7,101,000,000
Rp 7,428,000,000
-Rp 327,000,000
Jurnal Kontrak A-202 (ir.widi lamusu)
2005
Keterangan
Debit Kredit
Untuk mencatat biaya kontruksi
Kontrak dalam pemyelesaian Rp 3,000,000,000
Bahan baku,tenaga kerja,kas,dll Rp 3,000,000,000
2005
Keterangan
Debit Kredit
Untuk mencatat biaya kontruksi
Kontrak dalam penyelesaian Rp 3,000,000,000
Bahan baku,tenaga kerja,kas,dll Rp 3,000,000,000
2006
Debit Kredit
Rp 7,000,000,000
Rp 7,000,000,000
Rp 7,400,000,000
Rp 7,400,000,000
Rp 6,800,000,000
Rp 6,800,000,000
-Rp 327,500,000
Rp 7,560,000,000
Rp 7,232,500,000
Rp 13,150,000,000
Rp 13,150,000,000
ya Aktual)
2006
Debit Kredit
Rp 7,000,000,000
Rp 7,000,000,000
Rp 7,400,000,000
Rp 7,400,000,000
Rp 6,800,000,000
Rp 6,800,000,000
-Rp 327,000,000
Rp 7,428,000,000
Rp 7,101,000,000
Rp 13,150,000,000
Rp 13,150,000,000
Jurnal Kontrak A-101 (Ir.widi lamusu)
2004 2005
Keterangan
Debit Kredit Debit
Untuk mencatat biaya kontruksi
Kontrak dalam penyelesaian Rp 8,828,800,000 Rp 7,643,200,000
Bahan baku,tenaga kerja,kas,dll Rp 8,828,800,000
2004 2005
Keterangan
Debit Kredit Debit
Untuk mencatat biaya kontruksi
Kontrak dalam penyelesaian Rp 9,113,600,000 Rp 9,062,400,000
Bahan baku,tenaga kerja,kas,dll Rp 9,113,600,000
2005 2006
Kredit Debit Kredit
Rp 12,228,000,000
Rp 7,643,200,000 Rp 12,228,000,000
Rp 10,000,000,000
Rp 12,000,000,000 Rp 10,000,000,000
Rp 12,200,000,000
Rp 10,800,000,000 Rp 12,200,000,000
Rp 1,212,000,000
Rp 12,228,000,000
Rp 8,640,000,000 Rp 13,440,000,000
Rp 32,000,000,000
Rp 32,000,000,000
aktual)
2005 2006
Kredit Debit Kredit
Rp 10,524,000,000
Rp 9,062,400,000 Rp 10,524,000,000
Rp 10,000,000,000
Rp 12,000,000,000 Rp 10,000,000,000
Rp 12,200,000,000
Rp 10,800,000,000 Rp 12,200,000,000
Rp 996,000,000
Rp 10,524,000,000
Rp 10,240,000,000 Rp 11,520,000,000
Rp 32,000,000,000
Rp 32,000,000,000
PT. AB SRI
Metode kontrak selesai
Laba kotor tahun 2006 untuk divisi kontruksi
Kontrak A-101
Harga kontrak Rp 32,000,000,000
Beban sampai tahun 2006 Rp 28,700,000,000
Laba kotor tahun 2006 Rp 3,300,000,000
Rp 32,000,000,000
Rp 28,700,000,000
Kredit
Rp 50,000,000
PT. AB SRI
Jurnal umum metode cicilan
Divisi interior
Tahun Keterangan Debit Kredit
2005 Persediaan Rp 226,000,000
Kas Rp 226,000,000
kas Rp 178,000,000
wesel tagih -2005 Rp 178,000,000
PT. AB SRI
Jurnal umum metode cicilan
Divisi interior
Tahun Keterangan Debit Kredit
2006 Persediaan Rp 260,250,000
kas Rp 260,250,000
kas Rp 277,500,000
wesel tagih-2005 Rp 130,000,000
wesel tagih-2006 Rp 147,500,000
Pendapatan bunga diterima dimuka-2005 Rp 7,940,000
Pendapatan bunga diterima dimuka-2006 Rp 19,560,000
Pendapatan bunga Rp 27,500,000