JAWABAN-Interest Capitalization

STEP 1 – WAAE
Weighted Average
Amount
Date Capitalization Period Accumulated
Expenditures
Expenditures
5 Januari 2020 $5.000 12/12 $5.000
8 April 2020 $6.000 9/12 $4.500
1 Agustus 2020 $8.000 5/12 $3.333
1 November 2020 $4.000 2/12 $667
TOTAL WAAE $13.500

STEP 2 – ACTUAL INTEREST

Amount Rate Interest Period Actual Interest
$10.000 8% 12/12 $800
$5.000 10% 12/12 $500
$10.000 8% 6/12 $400
TOTAL $1.700

STEP 3 – AVOIDABLE INTEREST

Amount Rate Interest Avoidable Interest
$10.000 8% $800
$3.500 6% $210
$13.500 $1.010

Rate rata-rata
Amount Rate Interest Period Actual Interest
$5.000 10% 12/12 $500
$10.000 8% 6/12 $400
$15.000 $900

$900/$15.000 = 6%

STEP 4 – JURNAL

5 Jan 2020 Building $5.000

Cash $5.000

8 Apr 2020 Building $6.000

Cash $6.000

1 Agt 2020 Building $8.000

Cash $8.000

1 Nov 2020 Building $4.000

Cash $4.000

31 Des 2020 Building $1.010

Interest Expense $690
Cash $1.700
JAWABAN-Current Liabilities

Accounts Debit Credit

Cash Rp450.000.000
Sales Revenue Rp450.000.000
Warranty Expense Rp3.200.000
Cash, Inventory, Accrued Payroll Rp 3.200.000
Warranty Expense Rp44.800.000
Warranty Liabilities Rp44.800.000
(60% x 100 unit x Rp 800.000) - Rp 3.200.000

Cash Rp5.000.000.000
Sales Revenue Rp5.000.000.000
Premium Inventory Rp15.000.000.000
Cash Rp15.000.000.000
Cash (150.000/20 x Rp100.000) Rp750.000.000
Premium Expense Rp375.000.000
Premium Inventory Rp1.125.000.000
(150.000/20 x Rp150.000)
Premium Expense Rp125.000.000
Premium Liability Rp 125.000.000
(80% x 250.000)/20 x (Rp150.000 – Rp100.000) -
375.000.000