Professional Documents
Culture Documents
Faris Raihan Zaky - 21809334086 - Revaluasi Aset
Faris Raihan Zaky - 21809334086 - Revaluasi Aset
NIM : 21809334086
Kelas : A20
KAS
ASET 96000000
AKM DEP 6000000
NB 90000000
METODE ELIMINASI
31 des 2020
KAS
ASET 96,000,000 150,000,000
AKM DEP 6,000,000 0
Aset 60,000,000
Surplus Revaluasi 60,000,000
Aset
96,000,000 6,000,000
60,000,000
150,000,000
METODE PROPORSIONAL
31 des 2020
KAS
ASET 96,000,000 150,000,000
AKM DEP 6,000,000 0
Perhitungan :
Akum penyusutan : (150.000.000-90.000.000)/90.000.000)*6.000.000
4,000,000
Surplus rev : 150.000.000-90.000.000
60,000,000
Aset
96,000,000 0
64,000,000
160,000,000
6,000,000
31 des 2021
KAS
ASET 150,000,000 70000000
AKM DEP 40,000,000 0
31 des 2021
KAS
ASET 160,000,000 70000000
AKM DEP 50,000,000 0
Perhitungan
Akum Penyusutan (70.000.000-110.000.000)/110.000.000)*40.000.000
-14545454.55
Aset
96,000,000 25,454,545
64,000,000
134,545,455
31 des 2022
KAS
ASET 70,000,000 110,000,000
AKM DEP 25,454,545 0
Aset 65,454,545
Surplus Revaluasi 65,454,545
Aset
96,000,000 6,000,000
60,000,000 40,000,000
65,454,545 40,000,000
25,454,545
110,000,000
31 des 2022
KAS
ASET 134,545,455 110000000
AKM DEP 90,000,000 0
Perhitungan :
Akum penyusutan : (150.000.000-90.000.000)/90.000.000)*6.000.000
37,402,596
Surplus rev : 110.000.000-44.545.455
65,454,545
Aset
96,000,000 25,454,545
64,000,000
102,857,141
237,402,596
31 Dec 2023 1 October 2024
KAS KAS
ASET 110,000,000 ASET
AKM DEP 62,857,143 AKM DEP
NB 47,142,857 NB
KAS KAS
ASET 237,402,596 ASET
AKM DEP 190,259,739 AKM DEP
NB 47,142,857 NB
Perhitungan : Perhitungan :
Beban Depresiasi 110.000.00/ 1,75 Beban Depresiasi
62,857,143
1 Jan - 1 Okt
Aset Aset
96,000,000 25,454,545 96,000,000
64,000,000 190,259,739 64,000,000
102,857,141 102,857,141
47,142,857 0
110,000,000
110,000,000
47,142,857
47,142,857
237,402,596
237,402,596
47,142,857
47,142,857
(110.000.000/ 1,75) : 12
5,238,095
5.238.095 x 9
47,142,857
Aset
25,454,545
190,259,739
47,142,857