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  • Kasus 1 1.perhitungan: Date Description REF Debet Credit

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    Halima
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    This document contains information about Halima Tussa’diyah's accounting class and calculations for depreciation and asset disposals for several cases. It includes calculations of depreciation expense and accumulated depreciation for buildings, vehicles, machines, and office equipment over multiple years. Journal entries are provided to record the depreciation, asset disposals and replacements, and associated gains or losses.

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    TR KEUANGAN HALIMA

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    This document contains information about Halima Tussa’diyah's accounting class and calculations for depreciation and asset disposals for several cases. It includes calculations of depreciation expense and accumulated depreciation for buildings, vehicles, machines, and office equipment over multiple years. Journal entries are provided to record the depreciation, asset disposals and replacements, and associated gains or losses.

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    23 views4 pages

    Kasus 1 1.perhitungan: Date Description REF Debet Credit

    Uploaded by

    Halima
    This document contains information about Halima Tussa’diyah's accounting class and calculations for depreciation and asset disposals for several cases. It includes calculations of depreciation expense and accumulated depreciation for buildings, vehicles, machines, and office equipment over multiple years. Journal entries are provided to record the depreciation, asset disposals and replacements, and associated gains or losses.

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    © All Rights Reserved
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    of 4

    NAMA : Halima Tussa’diyah NST

    NIM : 7192220001
    KELAS : AKUNTANSI 1 2019

    KASUS 1
    1.Perhitungan
    Land $ 950.000
    Building $ 850.000
    Vehicle $ 350.000
    Machine $ 700.000
    Office Equipment $ 50.000

    Total $ 2.900.000
     Harga Perolehan
     Land 950.000/2.900.000 × 2.204.000 = $ 722.000
     Building 850.000/2.900.000 × 2.204.000 = $ 646.000
     Vehicel 350.000/2.900.000 × 2.204.000 = $ 266.000
     Machine 700.000/2.900.000 × 2.204.000 = $ 532.000
     Office Equipment 50.000/2.900.000 × 2.204.000 = $ 38.000
    1.Jurnal Saat Perolehan
    DATE DESCRIPTION REF DEBET CREDIT
    Juli 1 Land $ 722.000
    Building $ 646.000
    Vehicle $ 266.000
    Machine $ 532.000
    Office Equipment $ 38.000
    Cash $ 2.204.000
    Penyusustan
     Perhitungan Penyusutan Bangunan
    2015 5% × 6/12 × ( 646.000 ) =$ 16.150
    2016 5% × 12/12 × ( 646.000 ) =$ 32.300
    2017 5% × 12/12 × ( 646.000 ) =$ 32.300
    Jurnal Penyusutan Bangunan (2015-2017)
    DATE DESCRIPTION REF DEBET CREDIT
    2015 31 Depreciation Expense –Building $ 16.150
    Des Accumulated Depreciation -Building $ 16.150

    2016 31 Depreciation Expense –Building $ 32.300


    Des Accumulated Depreciation -Building $ 32.300

    2017 31 Depreciation Expense –Building $ 32.300


    Des Accumulated Depreciation -Building $ 32.300
     Perhitungan Penyusutan Kendaraan
    2015 6/12 × 25% × 266.000= $ 33.250
    2016 25% × (266 – 33.250) = $ 58.188
    2017 25% × (266 – 58.188) = $ 51.983
    Jurnal Penyusutan Kendaraan (2015-2017)
    DATE DESCRIPTION REF DEBET CREDIT
    2015 31 Depreciation Expense –Vehicle $ 33.250
    Des Accumulated Depreciation - Vehicle $ 33.250

    2016 31 Depreciation Expense – Vehicle $ 58.188


    Des Accumulated Depreciation - Vehicle $ 58.188

    2017 31 Depreciation Expense – Vehicle $ 51.983


    Des Accumulated Depreciation - Vehicle $ 51.983

     Perhitungan Penyusutan Mesin

    532.000−75.000
    Per Unit = = 0,04231
    10.800 .000

    2015 0,04321 × 300.000 = $ 12.693


    2016 0,04321 × 661.500 = $ 27.990
    2017 0,04321 × 780.000 = $ 33.000
    Jurnal Penyusutan Mesin(2015-2017)
    DATE DESCRIPTION REF DEBET CREDIT
    2015 31 Depreciation Expense –Machine $ 12.693
    Des Accumulated Depreciation - Machine $ 12.693

    2016 31 Depreciation Expense – Machine $ 27.990


    Des Accumulated Depreciation - Machine $ 27.990

    2017 31 Depreciation Expense – Machine $ 33.000


    Des Accumulated Depreciation - Machine $ 33.000
    KASUS II
    1.Perhitungan
     Penyusutan
    2015 6/12 × 25% × 266.000 =$ 33.250
    2016 25% × (266.000 -33.250) =$ 58.188
    2017 25% × (266.000 – 58.188) =$ 51.953
    2018 7/12 × 9266.000-51.953) =$ 31.216
    Total $ 174.607

    Jurnal saat menual 1 Agustus 2018


    DATE DESCRIPTION REF DEBET CREDIT
    2018 1 Depreciation Expense –Machine $ 174.607
    Agustus a Accumulated Depreciation - Machine $ 174.607
    Cash $ 125.000
    Accumulated Depreciation Vehicle $ 174.607
    Gain on Sales of Vehicle $ 33.607
    Vehicle $ 266.000

    b Depreciation Expense – Machine $ 174.607


    Accumulated $ 174.607
    Depreciation – Machine
    Cash $ 100.000
    Accumulated Depreciation Vehicle $ 174.607
    Gain on sales of Vehicle $ 8.607
    Vehicle $ 266.000

    Jurnal Saat Membeli Kendaraan 1 Agustus 2018

    DATE DESCRIPTION REF DEBET CREDIT


    2018 1 Vehicle $
    450.000
    Agustus Account Payable $ 450.000

    2.Perhitungan Saat Menukar Kendaraan 1 Agustus 2018


    Harga Beli Mesin $ 775.000
    Harga Mesin Lama $ 532.000
    Akumulasi Penyusutan $ 104.351
    Nilai Buku Mesin Lama $ 427.649
    Selisih Nilai Buku $ 347.351
    Tambahan Uang Tunai $ 250.000
    Laba $ 97.351
    Jurnal Saat Menukar Kendaraan 1 Agustus 2018

    DATE DESCRIPTION REF DEBET CREDIT


    2018 1 New Machine $ 775.000
    Nov a. Accumulated Depreciation of Machine $ 104.351
    Gain $ 97.351
    Old Machine $ 532.000
    Cash $ 250.000

    b. New Machine $ 775.000


    Accumulated Depreciation of Machine $ 104.351
    Gain $ 147.351
    Old Machine $ 532.000
    Cash $ 200.000

    c. New Machine $ 775.000


    Accumulated Depreciation of Machine $ 104.351
    Gain $ 147.351
    Old Machine $ 532.000
    Cash $ 100.000

    d. Cash $ 50.000
    New Machine $ 500.000
    Accumulated Depreciation of Machine $ 104.351
    Old Machine $ 532.000
    Gain $ 122.351

    3. Jurnal Desember 2018

    DATE DESCRIPTION REF DEBET CREDIT


    2018 1 Accumulated Depreciation of Office Equipment $ 37.777
    Des Loss on Disposal of Off Equipmet $ 12.223
    Office Equipment $ 50.000
    Office Equipment $ 65.000
    Notes Payable $ 65.000

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