Soal UTS Semester Ganjil

Date
Depreciation Expense - Equipment

Cash
1 Februari 2019
Accumulated Depreciation - Equipment
Loss on Disposal of Plant Assets

Equipment
1 Maret 2019

Depreciation Expense - Vehicle

Vehicle(New)
31 Maret 2019 Accumulated Depreciation - Vehicle

Depreciation Expense - Vehicle

Cash
30 Juni 2019
Accumulated Depreciation - Vehicle

Depreciation Expense - Machine

1 Oktober 2019 Accumulated Depreciation - Machine

Loss on Disposal of Plant Assets

1 November Maintenance and Repair Expense

2019
Depreciation Expense - Building
31 Desember
2019
(Jurnal penyesuaian untuk mencatat penyusutan building lama(1)
Depreciation Expense - Equipment
31 Desember
2019
(Jurnal penyesuaian untuk mencatat penyusutan equipment yang dibeli pada 1
Depreciation Expense - Equipment
31 Desember
2019
(Jurnal penyesuaian untuk mencatat penyusutan equipment lama(2
Depreciation Expense - Machine
31 Desember
2019
(Jurnal penyesuaian untuk mencatat penyusutan machine lama(2)
Depreciation Expense - Vehicle
31 Desember
2019
(Jurnal penyesuaian untuk mencatat penyusutan vehicle yang didapat saat pertukara

Soal UTS Semester Antara Genap

Date
30 September Machine
2017
Equipment
1 April 2018

Accounts Payable
1 Mei 2018

Cash
1 Maret 2020

Depreciation Expense - Machine

31 Mei 2020 Accumulated Depreciation - Machine

Loss on Disposal of Plant Assets

Depreciation Expense - Equipment

Accounts Receivable
1 Juli 2020
Accumulated Depreciation - Equipment

Cash
1 Agustus 2020

Depreciation Expense - Equipment

Vehicle
30 September
2020 Accumulated Depreciation - Equipment
Loss on Disposal of Plant Assets

Depreciation Expense - Equipment

31 Desember
2020
(Jurnal penyesuaian untuk mencatat penyusutan equipment lama(3
Depreciation Expense - Machine
31 Desember
2020
(Jurnal penyesuaian untuk mencatat penyusutan machine lama(3)
Depreciation Expense - Vehicle
31 Desember
2020
(Jurnal penyesuaian untuk mencatat penyusutan vehicle yang didapatkan saat pertukaran
 Soal UTS Semester Ganjil
Debit Credit
Rp 62,500.00
Accumulated Depreciation - Equipment Rp 62,500.00
Rp 1,775,000.00
Rp 1,125,000.00
Rp 100,000.00
Equipment Rp 3,000,000.00
Rp 6,000,000.00
Cash Rp 6,000,000.00
Rp 3,600,000.00
Accumulated Depreciation - Vehicle Rp 3,600,000.00
Rp 150,000,000.00
Rp 67,600,000.00
Gain on Disposal of Plant Assets Rp 7,600,000.00
Vehicle(Old) Rp 100,000,000.00
Cash Rp 110,000,000.00
Rp 7,200,000.00
Accumulated Depreciation - Vehicle Rp 7,200,000.00
Rp 40,000,000.00
Rp 71,200,000.00
Gain on Disposal of Plant Assets Rp 11,200,000.00
Vehicle Rp 100,000,000.00
Rp 6,400,000.00
Accumulated Depreciation - Machine Rp 6,400,000.00
Rp 30,400,000.00
Rp 1,600,000.00
Machine Rp 32,000,000.00
Rp 500,000.00
Cash Rp 500,000.00
Rp 36,000,000.00
Accumulated Depreciation - Building Rp 36,000,000.00
(Jurnal penyesuaian untuk mencatat penyusutan building lama(1))
Rp 1,000,000.00
Accumulated Depreciation - Equipment Rp 1,000,000.00
suaian untuk mencatat penyusutan equipment yang dibeli pada 1 maret 2019(1))
Rp 1,500,000.00
Accumulated Depreciation - Equipment Rp 1,500,000.00
Jurnal penyesuaian untuk mencatat penyusutan equipment lama(2))
Rp 15,040,000.00
Accumulated Depreciation - Machine Rp 15,040,000.00
(Jurnal penyesuaian untuk mencatat penyusutan machine lama(2))
Rp 22,500,000.00
Accumulated Depreciation - Vehicle Rp 22,500,000.00
n untuk mencatat penyusutan vehicle yang didapat saat pertukaran 31 maret 2019(1))

Soal UTS Semester Antara Genap

Debit Credit
 Rp 20,000.00
Cash Rp 20,000.00
Rp 18,000.00
Accounts Payable Rp 18,000.00
Rp 18,000.00
Cash Rp 18,000.00
Rp 100,000.00
Gain on Disposal of Assets Rp 91,000.00
Land Rp 9,000.00
Rp 216
Accumulated Depreciation - Machine Rp 216
Rp 5,840.00
Rp 2,160.00
Machine Rp 8,000.00
Rp 250.00
Accumulated Depreciation - Equipment Rp 250.00
Rp 4,000.00
Rp 2,250.00
Gain on Disposal of Assets Rp 250.00
Equipment Rp 6,000.00
Rp 4,000.00
Accounts Receivable Rp 4,000.00
Rp 375.00
Accumulated Depreciation - Equipment Rp 375.00
Rp 2,500.00
Rp 1,250.00
Rp 250.00
Cash Rp 1,000.00
Equipment Rp 3,000.00
Rp 1,500.00
Accumulated Depreciation - Equipment Rp 1,500.00
Jurnal penyesuaian untuk mencatat penyusutan equipment lama(3))
Rp 2,100.00
Accumulated Depreciation - Machine Rp 2,100.00
(Jurnal penyesuaian untuk mencatat penyusutan machine lama(3))
Rp 480.00
Accumulated Depreciation - Vehicle Rp 480.00
ntuk mencatat penyusutan vehicle yang didapatkan saat pertukaran 30 september 2020(1))
Tingkat Penyusutan = 40% Book Value
2017 = Rp 40,000,000 Proceed from Sale
2018 = Rp 24,000,000 Gain on Disposal of Plant Assets
2019 = Rp 3,600,000
Rp 67,600,000 Cash

Tingkat Penyusutan = 40% Book Value

2017 = Rp 40,000,000 Proceed from Sale
2018 = Rp 24,000,000 Gain on Disposal of Plant Assets
2019 = Rp 7,200,000
Rp 71,200,000

Depresiasi per Unit = Rp 3,200

2016-2018 = Rp 24,000,000
2019 = Rp 6,400,000
Rp 30,400,000
 Tingkat Penyusutan = 40%
2017 = 400
2018 = 1440
2019 = 864
2020 = 216
2920

Book Value = Rp 1,750.00

Proceeds to Sale = Rp 1,500.00
Loss on Disposal of Plant Assets Rp 250.00

Cash = Rp 1,000.00
= Rp 32,400,000
= Rp 40,000,000
= Rp 7,600,000

= Rp 110,000,000

= Rp 28,800,000
= Rp 40,000,000
= Rp 11,200,000