Pembahasan Bab 11 [PENYUSUTAN, PENURUNAN NILAI DAN DEPLESI]

PEMBAHASAN SOAL CH 11

PENYUSUTAN, PENURUNAN NILAI DAN DEPLESI

L 11-18

(a) 31 Desember 2010

Loss on Impairment...................................................... 1,000,000

Accumulated Depreciation—Equipment..... 1,000,000

Biaya perolehan €9,000,000

Akumulasi penyusutan (1,000,000)
Jumlah tercatat 8,000,000
Nilai Pakai (7,000,000)
Loss on impairment €1,000,000

(b) 31 Desember 2011

Depreciation Expense 1,750,000

Accumulated Depreciation—Equipment..... 1,750,000

Nilai tercatat baru €7,000,000

Masa manfaat ÷ 4 years
Penyusutan €1,750,000

(c) Accumulated Depreciation—Equipment.................... 1,800,000

Recovery of Impairment Loss........................ 1,800,000

S 11-3

(a) Depreciation Expense—Asset 3,900

Accumulated Depreciation—Asset A
(5/55 X [£46,000 – £3,100]) 3,900

Accumulated Depreciation—Asset A 35,100

Asset A (£46,000 – £13,000) 33,000

Gain on Disposal of Plant Assets 2,100

1 by Tantina Haryati_UPN Veteran Jatim

 Pembahasan Bab 11 [PENYUSUTAN, PENURUNAN NILAI DAN DEPLESI]

(b) Depreciation Expense—Asset B 6,720

Accumulated Depreciation—Asset B
([£51,000 – £3,000] ÷ 15,000 X 2,100) 6,720

(c) Depreciation Expense—Asset C 6,000

Accumulated Depreciation—Asset C
([£80,000 – £15,000 – £5,000] ÷ 10) 6,000

(d) Asset E 28,000

Retained Earnings 28,000

Depreciation Expense—Asset E 5,600*

Accumulated Depreciation—Asset E 5,600

*(£28,000 X .20)

Catatan: Tidak diperlukan entri koreksi untuk aset D. Pada tahun 2010, Eshkol
mencatat beban penyusutan $ 80.000 X (10% X 2) = $ 16.000.

2 by Tantina Haryati_UPN Veteran Jatim