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Jawaban Kuis Final
Jawaban Kuis Final
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
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
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