1)

1-Apr-19
Piutang Rp 50,000,000
Dijual with recourse
Kas 90%
Menahan 5% dari nominal kas yang diterima

PT A Perusahaan Factoring
Cash 45,000,000 Account Receivable
Due From Factor 2,250,000 Due to Customer
Finance Charge 2,750,000 Interest Revenue
Recourse Liability Rp 50,000,000 Cash

2)
1-Mar-19
Piutang Rp 25,000,000
Dijual without recourse
Kas 20,250,000

PT A Perusahaan XX
Cash 20,250,000 Account Receivables
Loss on sale of receivables 4,750,000 Interest Revenue
Account Receivables Rp 25,000,000 Cash

3)
SALDO PIUTANG AWAL 125,000,000
DIJUAL 1 MARET - 25,000,000
DIJUAL 1 APRIL - 50,000,000
SALDO PIUTANG AKHIR 50,000,000 1-OKT-2019 jaminan ke bank narukuto , ngasih pinjaman 8

bunga atas pinjaman 12%

bunga dibayarkan setiap tgl: PT A
1-Jan Cash Rp 40,000,000
1-Apr Interest Expense Rp 10,000,000
1-Jul Notes Payable
01-okt

Penyesuaian Penjualan Piutang

cash 45,000,000
Loss on sale of receivables 5,000,000
Account Receivables Rp 50,000,000
cash 20,250,000
Loss on sale of receivables 4,750,000
Account Receivables Rp 25,000,000

Bad Debt Exp 200,000

AFDA 200,000
 Rp 50,000,000
2,250,000
2,750,000
45,000,000

Rp 25,000,000
4,750,000
20,250,000

nk narukuto , ngasih pinjaman 80% total piutang

Bank
Notes Receivable Rp 50,000,000
Interest Revenue Rp 10,000,000
Rp 50,000,000 Cash Rp 40,000,000
PT Fac bee membeli Piutang pt ceria 25,000,000
PT Ceria sudah melakukan penyisihan piutang 2% dari nilai piutang 500,000 BUAT PENYESUAIAN
Piutang SEKARANG 24,500,000
PT fac. BEE jual without recourse dan menahan 0,5% dari piutang
1 bulan setelah penjualan PT fac. Bee ini menerima 80% dari piutang

PT Factoring Bee PT Ceria

Account Receivables Rp 25,000,000 Cash Rp 24,500,000
Due to Customer Rp 125,000 Due From Factor Rp 125,000
Interest Revenue Rp 375,000 Loss on sale of receivables Rp 375,000
Cash Rp 24,500,000 Account Receivables

Cash Rp 20,000,000
Account Receivables Rp 20,000,000

PENYESUAIAN
BAD DEBT EXP 500,000
AFDA 500,000
Ceria

Rp 25,000,000
NR 30,000,000,000 CA < NR Discount
term 3 THN
MR 10%
ZERO INTEREST BEARING

PV Principal 30,000,000,000 x 0.75132 22,539,600,000

jurnal pencatatan penjualan

Notes Receivable 22,539,600,000
Land 15,000,000,000
Gain on Sale of Land 7,539,600,000

Jurnal Adjustment
Notes Receivable 2,253,960,000
Interest Revenue 2,253,960,000

Tabel Amortisasi
Discount Carrying Amount of
Cash Received Interest Revenue
Amortized Note
1-Apr-20 22,539,600,000
1-Apr-21 0 2,253,960,000 2,253,960,000 24,793,560,000
1-Apr-22 0 2,479,356,000 2,479,356,000 27,272,916,000
1-Apr-23 0 2,727,291,600 2,727,291,600 30,000,207,600
NR 1 Rp 50,000,000 CA > NR Premium
NR 2 Rp 100,000,000
TOTAL NR Rp 150,000,000

1.) 2)
1 Januari 2017
NR Rp 50,000,000 NR Rp 100,000,000
SR 8% SR 10%
Pembayaran Pokok Rp 10,000,000 TERM 3
Jatuh Tempo 3 1 Januari 2022 bayar bunga 2

1)Jurnal Pengakuan Bunga 2019

Interest Receivable
31-Des-2019
Interest Revenue
(Rp 100.000.0000 x 5%)

2) Jurnal Selama Tahun 2020

Cash
1-Jan-20
Interest Receivable

Cash
1-Jul-20
Interest Receivable

Interest Receivable
31-Des-20
Interest Revenue
 CA > NR Premium

5%

1 july & 1 januari

Rp 5,000,000
Rp 5,000,000

Rp 5,000,000
Rp 5,000,000

Rp 5,000,000
Rp 5,000,000

Rp 5,000,000
Rp 5,000,000
1. Tentukan Biaya Per Unit masing - masing product 31 Desember 2018
LCNRV METHOD
STACY COMPANY
December 31, 2018

Item D
Estimated Selling Price € 900
Cost Per Unit € 550
Cost to Complete € 225
Selling Cost € 75

€ 900 -(€ 225 +€ 75)

Net Realizable Value
€ 600
Lower of Cost or Net Realizable Value Per Unit € 550
LCNRV € 687,500,000
COST € 687,500,000

Ending Inventory (Cost) € 2,937,500,000

Ending Inventory (LCNRV) € 2,091,250,000
Adjustment € 846,250,000

Total Persediaan 31-Dec-18 5,000,000

QTY Item D (25%) 1,250,000
QTY Item E (30%) 1,500,000
QTY Item F (10%) 500,000
QTY Item G (35%) 1,750,000
2. Hitunglah dan buatlah jurnal penyesuaian
untuk nilai persediaan ke nilai persediaan sesuai
dengan metode LCNRV dengan menggunakan
metode pencadangan dengan metode cost of
goods
Cost ofsold
Goods Sold € 846,250,000
Allowance to Reduce Inventory to NRV

Inventory (at Cost) € 2,937,500,000

Allowance to Reduce Inventory to NRV -€ 846,250,000
Inventory (at Net Realizable Value) € 2,091,250,000
 CNRV METHOD
TACY COMPANY
ecember 31, 2018

Item E Item F Item G

€ 825 € 700 € 675
€ 600 € 600 € 600
€ 225 € 175 € 250
€ 135 € 75 € 150

€ 825 -(€ 225 + € 135)
€ 465
€ 465
€ 697,500,000
€ 900,000,000
€ 700 -(€ 175 + € 75) € 675 -(€ 250 +€ 150)
€ 450 € 275
€ 450 € 275
€ 225,000,000 € 481,250,000
€ 300,000,000 € 1,050,000,000

Unit
Unit
Unit
Unit
Unit

€ 846,250,000
 3. Tentukan Biaya Per Unit masing - masing product 31 Desember 2019
LCNRV METHO
STACY COMPA
December 31, 20

Total
Estimated Selling Price
Cost Per Unit
Cost to Complete
Selling Cost

Net Realizable Value

Lower of Cost or Net Realizable Value Per Unit
€ 2,091,250,000 LCNRV
€ 2,937,500,000 COST

Ending Inventory (Cost)

Ending Inventory (LCNRV)
Adjustment

Total Persediaan 31-Dec-19

QTY Item D (25%)
QTY Item E (30%)
QTY Item F (10%)
QTY Item G (35%)
4. Hitunglah dan buatlah jurnal penyesuaian untuk
nilai persediaan ke nilai persediaan sesuai
dengan metode LCNRV dengan menggunakan metode
pencadangan dengan metode Rugi
Loss Due to Decline of Inventory to NRV
Allowance to Reduce Inventory to NRV

Inventory (at Cost)

Allowance to Reduce Inventory to NRV
Inventory (at Net Realizable Value)
product 31 Desember 2019
LCNRV METHOD
STACY COMPANY
December 31, 2019

Item D Item E Item F

€ 920 € 845 € 720
€ 555 € 605 € 605
€ 225 € 225 € 175
€ 80 € 140 € 80

€ 920-(€ 225 +€ 80) € 845-(€ 225 + € 140) € 720 -(€ 175 + € 80)
€ 615 € 480 € 465
€ 555 € 480 € 465
€ 346,875,000 € 360,000,000 € 116,250,000
€ 346,875,000 € 453,750,000 € 151,250,000

€ 1,481,250,000
€ 1,076,875,000
€ 404,375,000

2,500,000 Unit (tahun 2018 5.000.000 unit + tahun 2019 7.500.000 - Penj
625,000 Unit
750,000 Unit
250,000 Unit
875,000 Unit

€ 404,375,000
€ 404,375,000

€ 1,481,250,000
-€ 404,375,000
€ 1,076,875,000
 Item G Total
€ 695
€ 605
€ 250
€ 155

€ 695 -(€ 250 +€ 155)

€ 290
€ 290
€ 253,750,000 € 1,076,875,000
€ 529,375,000 € 1,481,250,000

0.000 unit + tahun 2019 7.500.000 - Penjualan tahun 2019 10.000.000)

 COST METHOD
Sarania Company Cost to
COST RETAIL Retail
Beginning Inventory € 70,800 € 98,500 %
Purchase € 219,500 € 294,000
Purchase Returns and allowances -€ 4,300 -€ 5,500
Markdown € 35,000
Markdown Cancellations -€ 20,000
Markdown, Net -€ 15,000
Markups € 63,000
Markups Cancellations -€ 10,000
Markups, net € 53,000
Current year additions € 215,200 € 326,500
Goods Available for sale € 286,000 € 425,000 67.29%
Sales € 345,000
Sales Returns and allowances -€ 10,000
Sales, Net -€ 335,000
Ending Inventory, at retail € 90,000

Ending Inventory at Cost 31 Des 2019:

€ 90.000 x 67,29% = € 60,565
 CONVENTIONAL METHOD
Sarania Company Cost to
COST RETAIL Retail
Beginning Inventory € 70,800 € 98,500 %
Purchase € 219,500 € 294,000
Purchase Returns and allowances -€ 4,300 -€ 5,500
Markups € 63,000
Markups Cancellations -€ 10,000
Markups, net € 53,000
Current year additions € 215,200 € 341,500
Goods Available for sale € 286,000 € 440,000 65.00%
Markdown € 35,000
Markdown Cancellations -€ 20,000
Markdown, Net -€ 15,000
Sales € 345,000
Sales Returns and allowances -€ 10,000
Sales, Net -€ 335,000
Ending Inventory, at retail € 90,000

Ending Inventory at LCNRV 31 Des 2019:

€90.000 x 65% = € 58,500
 CONVENTIONAL METHOD
PT Princess
COST RETAIL
Beginning Inventory € 375,000 € 550,000
Purchase € 1,369,000 € 2,050,000
Purchase Returns -€ 90,000 -€ 120,000
Purchase Discount -€ 27,000 -
Freight in € 63,000 -
Total € 1,690,000 € 2,480,000
Markups € 180,000
Markups Cancellations -€ 60,000
Markups, Net € 120,000
Total Good Available for sale € 1,690,000 € 2,600,000
Deduct:
Markdown € 65,000
Markdown Cancellations -€ 35,000
Markdown, Net -€ 30,000
Normal Shortage (breakage) -€ 8,000
Sales € 2,110,000
Sales returns -€ 145,000
Sales, Net -€ 1,965,000
Employee Discount -€ 12,000
Ending Inventory, at retail € 585,000

Cost to retail ratio: 65%

Ending Inventory at LCNRV (65% x € 585.000) € 380,250

 COST METHOD
PT Princess
COST
Beginning Inventory € 375,000
Purchase € 1,369,000
Purchase Returns -€ 90,000
Purchase Discount -€ 27,000
Freight in € 63,000
Total € 1,690,000
Markups
Markups Cancellations
Markups, Net
Markdown
Markdown Cancellations
Markdown, Net
Total Good Available for sale € 1,690,000
Deduct:
Normal Shortage (breakage)
Sales
Sales returns
Employee Discount
Ending Inventory, at retail

Cost to retail ratio: 66%

Ending Inventory at Cost (66% x € 585.000) € 384,689

HOD
ess
RETAIL
€ 550,000
€ 2,050,000
-€ 120,000
-
-
€ 2,480,000
€ 180,000
-€ 60,000
€ 120,000
€ 65,000
-€ 35,000
-€ 30,000
€ 2,570,000

-€ 8,000
€ 2,110,000
-€ 145,000 -€ 1,965,000
-€ 12,000
€ 585,000