Installment sales method

Installment receivabl $ 800,000.00

Installment sales

Cost of installment s $ 560,000.00

Inventory

Installment receivabl $ 800,000.00

Inventory
Deferred gross profit

No Tanggal Angsuran

1Nov,1,2013 $ 200,000.00
2Nov,1,2014 $ 200,000.00
3Nov,1,2015 $ 200,000.00
4Nov,1,2016 $ 200,000.00
Totals $ 800,000.00
 1-Nov-13
Penerimaan kas
Kas
Piutang usaha

Penerimaan laba
Laba kotor belum diakui
Realisasi laba kotor
$ 800,000.00

$ 560,000.00

$ 560,000.00
$ 240,000.00

HPP Pemulihan
Laba kotor (30%)
kas (70%)
$ 140,000.00 $ 60,000.00
$ 140,000.00 $ 60,000.00
$ 140,000.00 $ 60,000.00
$ 140,000.00 $ 60,000.00
$ 560,000.00 $ 240,000.00
 $ 200,000.00
$ 200,000.00

aba kotor
Hal 244

Construction costs incurred during the year

construction costs incurred in prior years
Cumulative construction costs
Estimated costs to complete et end of year
Total estimated and actual construction costs
Billings made during the year
Cash collection during the year

Contract price
Construction costs:
Construction costs incurred during the year
Construction costs incurred in prior years
Actual costs to date
Estimated remaining costs to complete
Total costs (estimated + actual)
Total estimated gross profit to date
Multiplied
Gross profit recognized
Less gross profit recognized
Gross profit(loss) recognized
 2013 2014 2015

$ 1,500,000.00 $ 1,000,000.00 $ 1,600,000.00

$ - $ 1,500,000.00 $ 2,500,000.00
$ 1,500,000.00 $ 2,500,000.00 $ 4,100,000.00
$ 2,250,000.00 $ 1,500,000.00 $ -
$ 3,750,000.00 $ 4,000,000.00 $ 4,100,000.00
$ 1,200,000.00 $ 2,000,000.00 $ 1,800,000.00
$ 1,000,000.00 $ 1,400,000.00 $ 2,600,000.00
2013 2014 2015
$ 5,000,000.00 $ 5,000,000.00 $ 5,000,000.00

$ 1,500,000.00 $ 1,000,000.00 $ 1,600,000.00

$ - $ 1,500,000.00 $ 2,500,000.00
$ 1,500,000.00 $ 2,500,000.00 $ 4,100,000.00
$ 2,250,000.00 $ 1,500,000.00 $ -
$ 3,750,000.00 $ 4,000,000.00 $ 4,100,000.00
$ 1,250,000.00 $ 1,000,000.00 $ 900,000.00
67% 63% 100%
$ 833,333.33 $ 625,000.00 $ 900,000.00
$ - $ 833,333.33 $ (208,333.33)
$ 833,333.33 $ (208,333.33) $ 691,666.67