1.

Jurnal transaksi penjualan angsuran dengan metode laba diakui secara proporsional selama proses penagihan
2019

1-May-19 Receivable from customer Rp 970,000,000

Real Estate Rp 680,000,000

Deferred Gross Profit Rp 290,000,000
Menjual real estate dengan cost Rp680.000.000, senilai Rp970.000.000

1-May-19 Cash Rp 250,000,000

Mortgage Note Rp 720,000,000
Receivable from customer Rp 970,000,000
Menerima uang muka sebesar Rp250.000.000 dan mortgage note Rp720.000.000

1-Nov-19 Cash Rp 126,000,000

Mortgage Note Rp 90,000,000
Interest Income Rp 36,000,000
Menerima pembayaran pertama atas mortgage note Rp90.000.000 dan bunga Rp36.000.000

31-Dec-19 Accrued interest on mortgage note Rp 10,500,000

Interest Income Rp 10,500,000
Penyesuaian accrued interest dari mortgage note Rp10.500.000 (2 bulan)

31-Dec-19 Deferred gross profit Rp 101,649,485

Realized gross profit Rp 101,649,485
Penyesuaian realisasi gross profit sebesar Rp102.000.000
Perhitungan:
Rate Realisasi = gross profit/ sales price = Rp290.000.000/Rp970.000.000= 29,89%
Pengakuan gross profit = rate realisasi x kas yang diterima = 29,89% x (Rp250.000.000+Rp90.000.000) = Rp10

31-Dec-19 Realized gross profit Rp 101,649,485

Interest Income Rp 46,500,000
Income Summary Rp 148,149,485
Menutup akun nominal

2020
1-Jan-20 Interest Income Rp 10,500,000
Accrued Interest Rp 10,500,000
Membalik accrued interest

1-May-20 Cash Rp 121,500,000

Mortgage Note Rp 90,000,000
Interest Income Rp 31,500,000
Menerima pembayaran kedua atas mortgage note Rp90.000.000 dan bunga Rp31.500.000

1-Nov-20 Cash Rp 117,000,000

Mortgage Note Rp 90,000,000
Interest Income Rp 27,000,000
Menerima pembayaran ketiga atas mortgage note Rp90.000.000 dan bunga Rp27.000.000
31-Dec-20 Accrued interest on mortgage note Rp 7,500,000
Interest Income Rp 7,500,000
Penyesuaian accrued interest dari mortgage note Rp7.500.000 (2 bulan)

31-Dec-20 Deferred gross profit Rp 53,814,433

Realized gross profit Rp 53,814,433
Penyesuaian realisasi gross profit sebesar Rp53.814.433
Perhitungan:
Rate Realisasi = gross profit/ sales price = Rp290.000.000/Rp970.000.000= 29,89%
Pengakuan gross profit = rate realisasi x kas yang diterima dari mortgage note = 29,89% x (Rp90.000.000+Rp9

31-Dec-20 Realized gross profit Rp 53,814,433

Interest Income Rp 55,500,000
Income Summary Rp 109,314,433
Menutup akun nominal

2021
1-Jan-21 Interest Income Rp 7,500,000
Accrued Interest Rp 7,500,000
Membalik accrued interest

1-May-21 Cash Rp 112,500,000

Mortgage Note Rp 90,000,000
Interest Income Rp 22,500,000
Menerima pembayaran keempat atas mortgage note Rp90.000.000 dan bunga Rp22.500.000

1-Nov-21 Cash Rp 108,000,000

Mortgage Note Rp 90,000,000
Interest Income Rp 18,000,000
Menerima pembayaran kelima atas mortgage note Rp90.000.000 dan bunga Rp18.000.000

1-Nov-21 Deferred gross profit Rp 53,814,433

Realized gross profit Rp 53,814,433
Penyesuaian realisasi gross profit sebesar Rp53.814.433
Perhitungan:
Rate Realisasi = gross profit/ sales price = Rp290.000.000/Rp970.000.000= 29,89%
Pengakuan gross profit = rate realisasi x kas yang diterima dari mortgage note = 29,89% x (Rp90.000.000+Rp9
dilakukan penyesuaian karena setelah pembayaran kelima sudah tidak ada lagi cicilan

Jurnal apabila tidak dilakukan reversing entry

1-May-21 Cash Rp 112,500,000
Mortgage Note Rp 90,000,000
Interest Income Rp 15,000,000
Interest Receivable Rp 7,500,000
roses penagihan 2. Tabel Angsuran

Pokok Utang Yg Belum

Tanggal Terbayarkan Sebelum
Cicilan Ke
1-May-19 Rp 970,000,000
1-Nov-19 Rp 720,000,000
1-May-20 Rp 630,000,000
1-Nov-20 Rp 540,000,000
1-May-21 Rp 450,000,000
1-Nov-21 Rp 360,000,000
1-May-22 Rp 270,000,000
1-Nov-22 Rp 180,000,000
1-May-23 Rp 90,000,000
Total
Rp720.000.000/8 = Rp90.000.000
(10%/12) x Rp720.000.000 x 6 bulan
36.000.000

(Rp720.000.000-Rp90.000.000) x (10%/12) x 2 bulan

3. Apabila properti ditarik kembali karena customer

Saldo mortgage note yang belum terbayar sebesar R
Nilai pasar properti ditaksir Rp500.000.000
1-Nov-21 Real Estate
Deferred Gross Profit

00+Rp90.000.000) = Rp101.649.485

Keterangan:
29.897% Rate Realisasi Deferred Gross Profit
0.83% Interest per bulan 31-Dec-19 Rp 101,649,485
31-Dec-20 Rp 53,814,433
1-Nov-21 Rp 53,814,433

Rp 209,278,351
Rp 80,721,649

.500.000

.000.000
89% x (Rp90.000.000+Rp90.000.000) = Rp53.814.433

22.500.000

8.000.000

89% x (Rp90.000.000+Rp90.000.000) = Rp53.814.433

 Pokok Utang Yg Belum
Cicilan Ke Pokok Angsuran Bunga Angsuran Total Ansguran Terbayarkan Setelah
Cicilan Ke
Rp 250,000,000 Rp 250,000,000
1 Rp 90,000,000 Rp 36,000,000 Rp 126,000,000 Rp 630,000,000
2 Rp 90,000,000 Rp 31,500,000 Rp 121,500,000 Rp 540,000,000
3 Rp 90,000,000 Rp 27,000,000 Rp 117,000,000 Rp 450,000,000
4 Rp 90,000,000 Rp 22,500,000 Rp 112,500,000 Rp 360,000,000
5 Rp 90,000,000 Rp 18,000,000 Rp 108,000,000 Rp 270,000,000
6 Rp 90,000,000 Rp 13,500,000 Rp 103,500,000 Rp 180,000,000
7 Rp 90,000,000 Rp 9,000,000 Rp 99,000,000 Rp 90,000,000
8 Rp 90,000,000 Rp 4,500,000 Rp 94,500,000 Rp -
Total Rp 720,000,000 Rp 162,000,000 Rp 882,000,000

rik kembali karena customer tidak sanggup melanjutkan pembayaran (default)

ng belum terbayar sebesar Rp270.000.000
ksir Rp500.000.000
Rp 500,000,000
Rp 80,721,649
Mortgage Note Rp 270,000,000
Gain on repossession Rp 310,721,649

Deferred Gross Profit

Rp 290,000,000 1-May-19

Rp 290,000,000