Jawaban Bank Soal Akuntansi Menengah 1

Dosen : Isye Siti Aisyah, SE.,AK.,MSI

Fanny Rosa Fandini SE.M.ak

Receivable (Secured Borrowing)

Ayat Jurnal yang dibutuhkan
PT. LUAR BIASA BANK NASIONAL
Transfer piutang usaha dan penerbitan wesel pada tanggal 1 juni 2018
Cash 781,600 Notes Receivable 800,000
Finance Charge 18,400 Finance Revenue
Notes Payable 800,000 Cash
Keterangan :
2% x $920,000
Penagihan piutang usaha PT. Harus Maju 31 Juli 2018 sebesar 350,000
Cash 350,000
No Entry
Account Receivable 350,000
Menyerahkan hasil penagihan kepada Bank Nasional ditambah bunga akrual s/d tanggal 1 Agustus 2018

Interest Expense 13,333 Cash 363,333

Notes Payabele 350,000 Interest Revenue
Cash 363,333 Notes Receivable
Keterangan :
$800.000*10%*2/12
Penagihan sisa piutang usaha PT. Harus Maju 1 November 2018 sebesar 570,000
Cash 570,000
No Entry
Account Receivable 570,000
Menyerahkan hasil penagihan kepada Bank Nasional ditambah bunga akrual s/d tanggal 1 Agustus 2018

Interest Expense 20,000 Cash 590,000

Notes Payabele 570,000 Interest Revenue
Cash 590,000 Notes Receivable
Keterangan :
$800.000*10%*3/12

Receivable (Sale of Receivable)

No. 1
Piutang sebesar $20.000 dijual ke bank dnegan beban pembiayaan 2%, bank menahan 5% dari nilai piutang sebagai biaya retensi atas retur dan potongan penjua

Perhitungan :
Account Receivable 20,000
Less : Allowance for doubtfull account - 1,000
Book Value 19,000
Harga Jual 20,000
Disposal on sale of receivable 1,000

Due from factor $20,000 x 5% = 1,000

Kas yang diterima $20,000 - $1000 19,000

Without Recourse With Recourse

Cash 19,000 Cash 19,000
Due from factor 1,000 Due from factor 1,000
Allowance for doubtfull account 1,000 Allowance for doubtfull account 1,000
Dispossal on sale of receivable 1,000 Dispossal on sale of receivable
Account Receivable 20,000 Liability to commercial factor

No. 2 Estimasi Piutang tak tertagih (No entry)

No. 3 Diterima barang dagangan sebagai retur penjualan dari piutang yang dijual $100
With Recourse Without Recourse
Sales return & Allowance 100 Liability to commercial factor 100
Due From Factor 100 Due from picture
Sales return and allowance 100
Account Receivable
No. 4 Penghapusan piutang tak tertagih $300 (No entry)
Liability to commercial factor 300
Due from factor
Allowance for bad debt 300
Account Receivable
No. 5 Pelunasan piutang dengan diskon 2% x $19,900
Sales Discount 398 Sales Discount 398
Due From Factor 398 De from factor
Liability to commercial factor 19,600
Due from factor

Perhitungan :
Piutang ($20,000 - $100 - $300) 19,600
No. 6 Sisa retensi (Due from factor)
Due from factor 1,000 Due from factor 1,000
Sales Return - 100 Sales Return - 100
Sales Discount - 398 Sales Discount - 398
Sisa due from factor 502 Penghapusan piutang - 300
Sisa due from factor 202
Cash 502
Due from factor 502 Cash 202
Due from factor
Receivable (Penilaian piutang)
Present Value Penurunan nilai (x-
Debitur Nilai Nominal (x) Tgl Pelunasan n jk waktu/12 1/(1+i)n (y)
Piutang = (x*y) (z) z))
PT. Lam 65,000 31 Desember 2021 3 0,794 51,610 13,390
36 dibagi 12 1/(1+0,08)(3)
Jurnalnya :
Decline in value of receivable 13,390
Allowance for decline in value of receivable 13,390
Inventory
Retail Inventory Method
Merchandise Inventori 51,053 79,100
Purchases 152,173 246,500
Freight in 14,600
Purchases Discount 5,000
Additional Markup 40,600
Markup Cancellation - 9,000
Additional Markdown - 21,000
Kerugian Kebanjiran - 120
Markup Cancellation 11,000
Cost of merchandise available for sale (FIFO) 166,653 273,100
Cost of merchandise available for sale 217,706 352,200
Cost to retail ratio
FIFO = 166,773/273,100= 0,61
Average= 217,826/352,200= 0,62

Sales 246,500
Sales Discount -5000
Net Sales 241,500 241,500
Merchandise Inventory, Dec 31 (at retail) 110,700
Merchandise Inventory Dec 31 (at cost)
FIFO 0,61 x 110,700 = 67,552
Average 0,62 x 110,700 = 68,427

Cost Of apportimnet by relative sales value method

Harga Tanah Rp 6,300,000
Pajak 5% dari harga pasar Rp 315,000
Biaya penelitian tanah Rp 5,500
Biaya balik nama Rp 2,700
Perataan dan Pematokan tanah Rp 745,000
Rp 7,368,200
Persentase Kavling
Tipe A = 25 Unit x 250,000 Rp 6,250,000 40%
Tipe B = 48 Unit x 150,000 Rp 7,200,000 46%
Tipe C = 80 Unit x 27,500 Rp 2,200,000 14%
Jumlah Harga Jual Keseluruhan Rp 15,650,000 100%

Alokasi Harga Pokok Tanah

Harga Pokok Per
Kavling Jumlah Jumlah Kavling
Kavling
Tipe A 40% x 7,368,200 = Rp 2,942,572 25 Rp 117,703
Tipe B 46% x 7,368,200 = Rp 3,389,843 48 Rp 70,622
Tipe C 14% x 7,368,200 = Rp 1,035,785 80 Rp 12,947

Tipe B Terjual 10 Unit maka laba brutonya :

Harga jual 10 Kapling x Rp. 150,000 = Rp 1,500,000
Harga pokok 10 Kapling x Rp. 70,622 = Rp 706,622
Laba Bruto Rp 793,378

Jurnalnya
Contract Receivable Rp 1,500,000
Kavling Tipe B Rp 706,622
Gross Profit on sale of real estate Rp 793,378

Long Term Contract

2016 2017 2018
a Biaya yang telah dikeluarkan Rp 9,200,000 Rp 16,850,000 Rp 19,440,000
b Taksiran biaya untuk penyelesaian Rp 13,600,000 Rp 4,950,000 -
c Total perkiraan biaya Rp 22,800,000 Rp 21,800,000 Rp 19,440,000
d Presentase Penyelesaian (a/c) 40% 77% 100%
e Presentase Penyelesaian 40% 37% 23%

Biaya Kemajuan Penyelesaian :

Nilai Kontrak x e Rp 14,122,807 Rp 12,929,945 Rp 7,947,248
Biaya yang telah dikeluarkan Rp 9,200,000 Rp 7,650,000 Rp 2,590,000
laba/ (rugi) 4,922,807 5,279,945 5,357,248

Jurnal 2016 2017 2018

Biaya Pembangunan
Construction in progress 9,200,000 7,650,000 2,590,000
Material/ Cash 9,200,000 7,650,000 2,590,000

Tahap kemajuan pelaksanaan/pengajuan tagihan

progress billing receivable 14,122,807 12,929,945 7,947,248
Progress billing on constructon in contract 14,122,807 12,929,945 7,947,248

Pembayaran Tagihan
Cash 7,000,000 8,000,000 5,000,000
Progress billing receivable 7,000,000 8,000,000 5,000,000
didapat dari soal yaitu uang muka yang diterima

Pengakuan Laba
Construction in progress 4,922,807 5,279,945 5,357,248
Income on construction in contract 4,922,807 5,279,945 5,357,248
Jurnal 2016 2017 2018
Penyerahan Proyek
progress billing receivable 350,000,000
Construction in progress 350,000,000

Don’t ever give up, the beginning is always the hard est.
 18,400 s
781,600

13,333
350,000

20,000
570,000

dan potongan penjualan.

1,000
20,000
 100

100

300

300

398

19,600

202