JAWABAN TUGAS KE-11

SOAL-1
(a) 9/12 × ($500,000 -$50,000) = 42,188 untuk tahun 2020
8
Jurnal tahun 2020 :
Depreciation expense … $ 42,188
Accum Depre Machine… $ 42,188
Tabel :

YEARS TARIF COST DEP EXP ACC DEPRE BOOK VALUE

2020 9/12 500.000 42.188 42.188 457.813
2021 12/12 500.000 56.250 98.438 401.563
2022 12/12 500.000 56.250 154.688 345.313
2023 12/12 500.000 56.250 210.938 289.063
2024 12/12 500.000 56.250 267.188 232.813
2025 12/12 500.000 56.250 323.438 176.563
2026 12/12 500.000 56.250 379.688 120.313
2027 12/12 500.000 56.250 435.938 64.063
2028 3/12 500.000 14.063 450.000 50.000

(b) (25% x 9/12 × $500,000 = $93,750

Jurnal :
Depreciation expense … $ 93,750
Accum Depre Machine… $ 93,750
Tabel :
YEARS COST TARIF PERIOD BV AT BEGINNING DEP EXP ACC DEPRE BOOK VALUE
2020 500.000 25% 9/12 500.000 93.750 93.750 406.250
2021 500.000 25% 12/12 406.250 101.563 195.313 304.688
2022 500.000 25% 12/12 304.688 76.172 271.484 228.516
2023 500.000 25% 12/12 228.516 57.129 328.613 171.387
2024 500.000 25% 12/12 171.387 42.847 371.460 128.540
2025 500.000 25% 12/12 128.540 32.135 403.595 96.405
2026 500.000 25% 12/12 96.405 24.101 427.696 72.304
2027 500.000 25% 12/12 72.304 18.076 445.772 54.228
2028 500.000 - 3/12 54.228 4.228 450.000 50.000

(c) Tarif = 8+7+6+5+4+3+2+1 = 36

8/36 × $450,000 × 9/12 = $75,000

Depreciation expense … $ 75,000

Accum Depre Machine…$ 75,000

SOAL-2

(a) December 31, 2010

Loss on impairment.......................................... 500,000
Accumulated Depreciation––Equipment..... 500,000

Cost.......................................... €7,000,000
Accumulated Depreciation....... (1,500,000)
Carrying amount...................... 5,500,000
Fair value less cost of disposal (5,000,000)
Loss on impairment.................. € 500,000
(b) December 31, 2011
Depreciation Expense.......................................... 1,250,000
Accumulated Depreciation––Equipment........ 1,250,000

New carrying amount.................. €5,000,000

Useful life.................................... ÷ 4 years
Depreciation per year................. €1,250,000

(c) Accumulated Depreciation––Equipment.............. 1,500,000

Recovery of Impairment Loss......................... 1500,000

SOAL-3
December 31, 2009
Land ($675,000 – $600,000)...................................... 75,000
Unrealizable Gain on Revaluation––Land........... 75,000

December 31, 2010

Unrealizable Gain on Revaluation––Land....................... 75,000
Loss on Impairment ($600,000 – $540,000).................... 60,000
Land ($675,000 – $540,000)................................ 135,000
December 31, 2011
Land ($580,000 – $540,000)....................................... 40,000
Recovery of Impairment Loss....................... 40,000

December 31, 2012

Land ($615,000 – $580,000)...................................................... 35,000
Recovery of Impairment Loss($60,000 - $40,000)…….. 20,000
Unrealized Gain on Revaluation—Land……………… 15,000

SOAL-4

Cost $216,000
Less residual value 24,000
Depreciable base, July 1, 2008 192,000
Less depreciation to date [($192,000 ÷ 6) × 2 1/2] 80,000
Depreciable base, Jan. 1, 2011 (unadjusted) 112,000
Overhaul 20,000
Depreciable base, Jan. 1, 2011 (adjusted) $132,000

January 1, 2011
Accumulated Depreciation................................................................. 20,000
Cash........................................................................................ 20,000

December 31, 2011

Depreciation Expense........................................................................ 24,000
Accumulated Depreciation ($132,000 ÷ 5.5 yrs)................... 24,000