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UAS Akuntansi
UAS Akuntansi
6/26/2020 100
6/29/2020 100
50
-
3,440,000
-
3,440,000
2,060,000
1,380,000
1,220,000
1/1/2010 Membeli Mesin
A. Tabel Depresiasi - Metode Angka Tahun
Mesin Tahun . Perolehan Residu Tarif
Harga 55,000,000 2010 65,000,000 5,000,000
Ongkos kirim 4,000,000 2011 1 65,000,000 5,000,000 33%
B Pecobaan 5,000,000 2012 1 65,000,000 5,000,000 27%
B bongkar muat 1,000,000 2013 1 65,000,000 5,000,000 20%
Umur 5 2014 1 65,000,000 5,000,000 13%
residu 5,000,000 2015 1 65,000,000 5,000,000 7%
metode angka tahun 100%
7/1/2013 tukar
Mesin Baru 70,000,000
uang tambahan 55,000,000
B. Jurnal
Penyusutan Akum Penyusutan Harga Buku Tarif Tanggal Akun
- 65,000,000 1/1/2010 Mesin
20,000,000.00 20,000,000 45,000,000 5
16,000,000.00 36,000,000 29,000,000 4
12,000,000.00 48,000,000 17,000,000 3
8,000,000.00 56,000,000 9,000,000 2 12/31/2010 Beban Penyusutan Mesin
4,000,000.00 60,000,000 5,000,000 1
15 12/31/2011 Beban Penyusutan Mesin