SOAL 1 (PPE)

a. Machine $450.000

Cash $450.000

b. Land $1.500.000

Ordinary Share $ 1.000.000

Share Premium Ordinary $ 500.000

c. Equipment : $2.000.000 x $ 6.000.000 = $1.200.000

$10.000.000
Building : $3.000.000 x $ 6.000.000 = $1.800.000
$10.000.000
Land :

SOAL 3 ( WARRANTY )

Assurance type Warranty

Cash 5.760.000.000
Warranty Expense 228.000.000
Warranty Liabilities 228.000.000
Sales Revenue 5.760.000.000

Mencatat saat terjadinya garansi

Warranty Liability 60.200.000
Inventory 35.200.000
Accrued Payroll 25.000.000
SOAL 2 ( INTANGIBLE ASSET )

A. Cash Rp. 45.000.000

Accumulated Amortization Rp. 3.000.000
Carrying Amount Rp. 42.000.000

Recoverable Amount Tertinggi , antara FV Cost to sell dan Value in Use = Rp. 40.000.000

CA > RA Rp. 42.000.000 > Rp. 40.000.000

Loss on Impairment : Rp. 42.000.000 - Rp. 40.000.000 = Rp. 2.000.000

Jurnal 31 Desember 2016

Loss On Impairment Rp. 2.000.000
Copyright Rp. 2.000.000

B. New Carrying Amount Rp. 40.000.000

Value In use 12 Tahun
Amortization per 1 Tahun Rp. 3. 300.000

Jurnal Beban Amortisasi 2017 Copyright

Amortization expense-Copyright Rp. 3.300.000
Copyright Rp. 3.000.000