Nama : Riza Ahmadina Qawiyyu / 19013010154

Kelas : Akuntansi J
a.)
BLAIR CORPORATION
Cost of Land
September 30,
2011

Cost of land and old building 500,000

Real estate broker’s commission 36,000
Legal fees 6,000
Title insurance 18,000
Removal of old building

54,000
Cost of land 614,0
00

b.)
BLAIR
CORPORATION
Cost of Building
September 30,
2011

Fixed construction contract price 3,000,000

Plans, specifications, and blueprints 21,000
Architects’ fees 82,000
Interest capitalized* (2010) 130,000
Interest capitalized* (2011)

190,000
Cost of building 3,423,0
00

*Kapitalisasi Bunga Tahun 2010 & 2011

Rata-Rata Tertimbang Konstruksi Kapitalis

x Suku
Akumulasi Pengeluaran asi
Bunga
Bung
a
201 1,300,000 x 10% 130,000
0
201 1,900,000 x 10% 190,000
1
 INTEREST CAPITALIZATION
Balance in the Land Account

Purchase Price 139,000

Surveying Costs 2,000
Title Insurance Policy 4,000
Demolition Costs 3,000
Salva -
ge
1,000
Total Land Cost 147,0
00

Expenditures (2010)
Rata-Rata Tertimbang
Dat Amou Fraction Konstruksi
e nt
Akumulasi Pengeluaran
1-Dec 147,000 1/12 12,250
1-Dec 30,000 1/12 2,500
1-Dec 1/12

3,000 250
180,000 15,000

Kapitalisasi Bunga Tahun 2010

Rata-Rata Tertimbang
x Suku Kapitalisasi
Konstruksi Akumulasi
Bunga Bunga
20 15,000 x 8% 1,200
10

Beban Bunga = [(600.000 X 0,08 X 1/12) – 1.200] = 2,800

Expenditures (2011)
Rata-Rata Tertimbang
Dat Amou Fraction Konstruksi
e nt Akumulasi Pengeluaran
1-Jan 180,000 1 90,000
/
2
1-Jan 1,200 1 600
/
2
1-Mar 240,000 1 80,000
/
3
1-May 330,000 1 55,000
/
6
 1-Jul -
-
60,000
811,200 225,600

Kapitalisasi Bunga Tahun 2011

Rata-Rata Tertimbang
x Suku Kapitalisasi
Konstruksi Akumulasi
Bunga Bunga
20 225,600 x 8% 18,0
11 48

Beban Bunga = [(600.000 X 0,08) – 18.048] = 29.952

(a) Balance in Land Account—2010 & 2011 147,000
(b) Balance in Building—2010 34,200
Balance in Building—2011 682,248
(c) Balance in Interest Expense—2010................2,800 2,800
Balance in Interest Expense—2011 29,952
a.) Komputasi Rata2 Tertimbang
Expenditures
Rata-Rata Tertimbang
D Amount Period Konstruksi
at Akumulasi Pengeluaran
e
July 30, 900,000 5/6 750,000
2010
Jan 30, 1,500,000 1/3 500,000
2011
May 30, 0
2011 -
1,600,000
4,000,000 1,250,000

b.)
Rata-Rata
Tertimbang x Suku Avoidable
Konstruksi Bunga Interest
Akumulasi
2010 1,250,0 x 11.2% 140,0
00 00

Pinjaman Beredar Selama Periode Konstruksi

Princi Actual Interest
pal
*10% five-year note 2,000,000 200,000
12% ten-year bond

3,000,000 360,000
Tot 5,000,000 560,000
al

> SUKU BUNGA

Total interest
= = 11.2%
560,000
Total principal 5,000,000

c. )
Total actual interest cost 560,000
Total interest capitalized 140,000
Total interest expensed 420,000
1. Holyfield Corporation
Cash 23,000
Machinery 69,000
Accumulated Depreciation 60,000
Loss on Disposal of Machinery* 8,000
Machinery 160,0
00
*Computation of loss: Book 100,000
value
Fair value -

92,000
Loss 8,000

Dorsett Company
Machinery 92,000
Accumulated Depreciation 45,000
Loss on Disposal of Machinery 6,000
Cash 23,000
Machinery 120,000
*Computation of loss: Book 75,000
value
Fair value -

69,000
Loss 6,000

2. Holyfield
Corporation
Machinery 92,000
Accumulated Depreciation 60,000
Loss on Disposal of Machinery 8,000
Machinery 160,0
00

Winston Company
Machinery ($92,000 – $11,000) 81,000
Accumulated Depreciation 71,000
Machinery 152,0
00
*Computation of gain: Def : Fair 92,000
value
Book Value -

81,000
Gain 11,000

3. Holyfield
Corporation
Machinery 95,000
Accumulated Depreciation 60,000
Loss on Disposal of Machinery 8,000
Cash 3,000
Machinery 160,000

Liston Company
Machinery 92,0
00
 Accumulated Depreciation 75,000
Cash 3,000
Gain on Disposal of 10,000
Machinery*
Machinery 160,000
*Computation of gain: Fair value 95,000
Book -
Value
85,000
4. Holyfield Corporation
Machinery 185,000
Accumulated Depreciation 60,000
Loss on Disposal of Machinery 8,000
Machinery 160,000
Cash 93,000

Greeley Company
Cash 93,000
Used Machine Inventory 92,000
Sales 185,000
Cost of Goods Sold 130,000
Inventory 130,000