KODE ASET NAMA ASET TANGGAL

PRDL3C072015 Vacum Cleaner Elextrolux 7/6/2015

MSDL2C082015 Motor Power Rail 75A/3 Pole+ Assessories 8/1/2015
KRDL3C072015 Sepeda Motor Mio J 7/12/2015
KRDL3C0102015 Bak Truck Hino Dutro 130 HD 6.8 PS 10/22/2015
PREM2B072015 Partisi Tambahan office 1 Set 7/19/2015
MSDL2C082015 Silo 8/1/2015
PBEM2B0122015Circular Saw Makita 12/13/2015
PREM2B052015 Galaxy Tab 5/3/2015
KRDL3C082015 Mobil Nissan 8/3/2015
PREM2B072015 Mesin Dymo 1610 7/11/2015
PBEM2B032015 Bor Duduk West Lake 16 mm 3/5/2015
KRDL3C072015 All New Avanza 7/12/2015
MSDL2C082015 Mesin Kapur 8/1/2015
PRDL3C072015 AC 7/11/2015
PREM2B042015 Sepeda 4/2/2015
PBEM2B0102015Manual Tensioner H23 10/25/2015
PREM2B072015 Gorden / Titai Office / Onna UB 1 Set 7/19/2015
PBDL3C072015 Bandul Timbangan 20 kg 7/6/2015
PBEM2B012015 Diesel (Ramayana diesel) 1/28/2015
PBEM2B072015 Tang Kombinasi 8" Wipro 7/14/2015
PREM2B062015 Sepeda 6/11/2015
PBEM2B032015 Tang Skun HD-16 3/18/2015
PBEM2B0112015Manual Selaer 11/9/2015
PBEM2B052015 JACK Hammer Hitachi H65SC 5/23/2015
PBDL3C072015 Extinguisher Gunnebo-Ultima ABC-90 EP-6 7/23/2015
PREM2B072015 Springbed 7/11/2015
KRDL3C042015 Sepeda Motor Nmax 4/8/2015
PBEM2B032015 Tanggem 8" Paron 3/5/2015
PBEM2B0102015Manual Selaer 10/25/2015
PBEM2B0112015Manual Tensioner H23 11/9/2015
PBEM2B072015 Rainbow Portable Blower 10" 7/27/2015
PBEM2B032015 Hand Pallet 3 ton (Denko Wahana Sakti) 3/27/2015
PRDL3C072015 Keybox Kensi 40 7/11/2015
PBEM2B022015 Sensor Thermocouple Type K Range 2/27/2015
PREM2B062015 Pembelian Printer Lx-300 6/20/2015
PREM2B072015 Jet Letter Tray 7/12/2015
PBEM2B062015 Trolley, Pully, Timbangan (Set) 6/19/2015
PBEM2B022015 Air impact brans 3/4 inch 2/14/2015
KRDL3C0122015 Hino Dutro MD Long P/S 12/10/2015
KREM2B092015 Motor Mio 9/13/2015
KRDL3C0122015 Karoseri Hino 130 MDL 12/7/2015
BGDP1A082015 Pintu Gerbang Stanles (Zhonglong Zhubang) 8/1/2015
PRDL3C072015 Hastings Mitratama; Finger Pass 7/16/2015
PBEM2B032015 Gerinda Duduk 6" Wipro 3/5/2015
PBEM2B062015 Portable Ventilator 10"/320W/S 6/24/2015
PBEM2B042015 HYDRAULIC SILINDER CAP 50T STROKE 159MM 4/28/2015
KRDL3C092015 Hino FG 4x2 FG 235J P 9/20/2015
PREM2B072015 PCI RS 232 Combo Serial Paralel 7/20/2015
PBDL3C0122015 Forklif 5 Ton 12/1/2015
BGDP1A082015 Jembantan & Rumah Timbang 8/1/2015
MSDL2C052015 High Frequency Shaft Vibrator 5/31/2015
PBEM2B012015 Pompa Celup Miura MSD 1500 S 1/27/2015
PBEM2B062015 Tang Ampere Kyoritsu 6/24/2015
PBDL3C062015 Tangki Solar 6/6/2015
BGDP1A0102015Perbaikan atap gudang,pagar,r.ganti,r.personali 10/31/2015
BGDP1A092015 Biaya perbaikan untuk tempat mesin (oleh reka 9/30/2015
PREM2B062015 Printer HP Laserjet 2035 6/1/2015
PBEM2B042015 WELDING INVERTER ( RILAND ) MMA-500G 4/28/2015
PBDL3C062015 Tangki 5000 Liter 6/20/2015
BGDP1A082015 Pos Satpam 8/1/2015
PBEM2B022015 Sensor Thermocouple Type K Range 2/27/2015
PREM2B052015 Komputer, Land card + Switch Hub 5/24/2015
KRDL3C0102015 Bak Truck Hino FG 4x2 FG 235J P 10/22/2015
PBEM2B072015 Thermometer Type 51 Merk APPA 7/27/2015
PBEM2B082015 Digital Refraktometer Salinity 8/20/2015
PBDL3C072015 Extinguisher Gunnebo-Ultima ABC-90 EP-3 7/23/2015
PBDL3C052015 Forklif 3 Ton 5/30/2015
PBEM2B092015 PH Test / PH Meter Pocket Eutech 9/17/2015
KRDL3C072015 Karoseri Hino 130 MDL 7/12/2015
PREM2B072015 Komputer +PCI RS 232 Combo Serial Paralel 7/20/2015
PREM2B072015 Komputer 7/18/2015
MSDL2C082015 Gundfros Centifugal Pump 8/16/2015
PBEM2B062015 Tang Ampere 2000A Kyoritsu 6/14/2015
PREM2B052015 Printer HP Laserjet 2035 5/24/2015
PRDL3C032015 Kulkas LG 1 Pintu 3/27/2015
PREM2B072015 Pembelian 2 unit komputer 7/2/2015
PBEM2B072015 HT Motorolla 7/30/2015
PREM2B072015 Kalkulator Citizen SDC 868 L 7/19/2015
PBEM2B072015 Bor Makita HP 1630 7/24/2015
KRDL3C092015 Hino Dutro 130 HD 6.8 PS 9/20/2015
PREM2B062015 Komp Samsung 19", 2 Lancard + 2 switch hub 6/1/2015
BGDP1A092015 Biaya perbaikan mushola 9/1/2015
MSDL2C082015 Ginset (2nd) 8/1/2015
PREM2B072015 Kursi Rotan Plastik 006 / Ruang Makan Direksi, 7/19/2015
KREM2B012015 Sepeda Motor Mio Putih 2015 1/19/2015
PBDL3C062015 Tangki Solar 6000 Liter 6/27/2015
MSDL2C052015 High Frequency Converter Vibrator 5/31/2015
PREM2B072015 Pemasangan Telp Baru 6 Line 7/20/2015
KRDL3C052015 Karoseri Hino Dutro MD 5/2/2015
KRDL3C072015 Sepeda Motor Supra 125 7/12/2015
PBDL3C072015 Wheel Loader Lonking Model CDM 843 7/3/2015
KRDL3C042015 Mobil Hino Dutro MD Long P/S 4/8/2015
PBDL3C072015 Timbangan Digital 15 kg 7/30/2015
PBEM2B012015 Pompa General 4" 1/27/2015
PRDL3C022015 Kulkas LG 1 Pintu 2/22/2015
PBDL3C072015 Tangki SS 1,000 Liter 7/6/2015
KRDL3C052015 Sepeda Motor Vario 150 5/2/2015
PRDL3C032015 Mesin Cuci 7 Kg 3/27/2015
PBDL3C062015 Tangki Air 6/12/2015
PBEM2B092015 Conductivity Meter Pocket Eutech 9/17/2015
PBEM2B022015 Air Chipping Hummer HM 0810 2/1/2015
BGDP1A082015 Bangunan Pabrik, Renovasi Kantor & Gudang 8/1/2015
TH2015 Jl. Semarang Demak 2015
PBEM2B072015 Rainbow Portable Blower 10" 7/24/2015
HARGA PEROLEHAN Penyusutan
1,550,000 80,729
25,500,000 1,328,125
12,500,000 781,250
18,000,000 2,250,000
6,405,000 800,625
1,627,000,000 84,739,583
2,025,000 464,063
7,324,000 1,220,667
166,650,000 8,679,688
302,000 37,750
2,375,000 494,792
250,000,000 13,020,833
1,160,570,928 60,446,403
2,500,000 156,250
2,030,000 380,625
700,000 175,000
10,500,000 1,312,500
5,800,000 362,500
5,950,000 1,487,500
40,000 5,000
2,030,000 338,333
300,000 62,500
1,500,000 375,000
7,750,000 1,291,667
12,312,300 769,519
7,500,000 937,500
25,000,000 2,343,750
875,000 182,292
500,000 135,417
2,100,000 525,000
1,400,000 175,000
2,600,000 541,667
390,000 24,375
2,500,000 572,917
1,700,000 247,917
389,400 40,563
24,955,000 3,639,271
1,100,000 252,083
240,411,250 30,051,406
10,000,100 833,342
17,750,000 2,218,750
69,560,259 1,449,172
 27,000,000 1,687,500
550,000 114,583
1,401,000 233,500
84,000,000 15,750,000
534,502,727 22,270,947
185,000 23,125
466,842,043 58,355,255
248,503,780 5,177,162
31,050,000 2,910,938
2,250,000 562,500
635,000 92,604
17,500,000 1,276,042
587,153,667 29,357,683
911,427,700 15,190,462
3,240,000 405,000
14,500,000 2,718,750
14,505,000 1,057,656
119,493,800 2,489,454
3,340,000 765,417
8,000,000 1,333,333
34,500,000 4,312,500
1,235,000 154,375
4,750,000 593,750
3,027,055 189,191
270,383,073 22,531,923
1,100,000 91,667
17,272,727 1,079,545
7,500,000 937,500
19,135,000 2,391,875
31,000,000 1,291,667
3,171,500 462,510
3,240,000 540,000
1,700,000 177,083
7,400,000 925,000
4,800,000 700,000
140,000 17,500
550,000 68,750
227,704,364 9,487,682
11,605,000 1,692,396
113,168,000 1,886,133
37,920,000 1,975,000
2,800,000 291,667
12,270,834 3,067,709
17,500,000 1,276,042
29,950,000 2,495,833
6,420,000 802,500
 18,000,000 1,500,000
17,000,000 1,062,500
448,966,800 28,060,425
224,154,436 21,014,478
1,200,000 87,500
2,750,000 687,500
1,700,000 194,792
1,950,000 101,563
20,000,000 1,666,667
2,400,000 250,000
14,500,000 1,057,292
1,300,000 108,333
3,800,000 870,833
14,955,824,582 311,579,679
12,345,500,000 -
1,400,000 175,000
 Langkah Data Processing Aset Tetap
Kode Katagori 1 Identifikasi kode aset
TH Tanah 2 Klasifikan kode aset dengan Vlookup menurut
BG Bangunan - Katagori Aset
MS Mesin - Umur Aset
PR Inventaris Kantor - Tarif penyusutan
PB Inventaris Pabrik - sisa penyusutan awal tahun
KR Kendaraan 3 Hitunglah Penyusutan, akm penyst dan nilai buku 2015
4 Lakukan Uji Penyusutan hasil audit dgn Klien dengan teknik
Kode Umur - Conditional Formating Grather than dan less than
DP 20 - Berilah keterangan dengan rumus IF
EM 4 5 Hitunglah total selisih penyusutan
DL 8 6 buatlah pivot tabel menurut katagori aset

Kode Tarif
A 5%
B 25%
C 12.50%

Bulan Penyusutan (Bulan)

01 12
02 11
03 10
04 9
05 8
06 7
07 6
08 5
09 4
10 3
11 2
12 1
okup menurut

yst dan nilai buku 2015

dit dgn Klien dengan teknik
than dan less than
 peny. Pertahun
Peralatan 15,000,000 1,875,000
Umur Ekonomis 8
Penyusutan GL
tgk beli 8/12/2021
Nilai sisa -

Diminta
*- Buatlah Tabel penyusutan selama umur aset
*- Berapa nilai buku tahun 2024
*- Berapa untung rugi penjualan jika tanggal 7 september 2025 peralatan dijual pada harga

Tahun Harga perolehan Penyusutan Akm.Penyusutan

2021 1 15,000,000 781,250 781,250
2022 2 15,000,000 1,875,000 2,656,250
2023 3 15,000,000 1,875,000 4,531,250
2024 4 15,000,000 1,875,000 6,406,250
2025 5 15,000,000 1,875,000 8,281,250
2026 6 15,000,000 1,875,000 10,156,250
2027 7 15,000,000 1,875,000 12,031,250
2028 8 15,000,000 1,875,000 13,906,250
2029 9 15,000,000 1,093,750 15,000,000

Tahun Harga perolehan Penyusutan Akm.Penyusutan

2021 1 15,000,000 781,250 781,250
2022 2 15,000,000 1,875,000 2,656,250
2023 3 15,000,000 1,875,000 4,531,250
2024 4 15,000,000 1,875,000 6,406,250
2025 5 15,000,000 1,406,250 7,812,500

Harga Buku 7,187,500

Harga Jual 7,700,000
512,500

Peralatan 15,000,000
Kas 15,000,000

Beban peny. 1,875,000

Akum.Peny. 1,875,000

Kas 7,700,000
Akum.peny. 7,812,500
Peralatan 15,000,000
Keuntungan 512,500
 Nama Aset Harga perolehan

peny. Perbulan Tanah 150,000,000

156,250 Bangunan 350,000,000
Laptop 8,600,000
Meja Kantor 1,750,000
Kursi Kantor 2,650,000
Almari besi 5,780,000
AC 4,600,000
Sepeda motor 17,500,000
Mobil 250,000,000
Truk 750,750,000
eralatan dijual pada harga Rp7.700.000 jumlah 1,541,630,000
Berapa nilai bersih aset tetap pada neraca tahun 2022 dan 2021..??
Nilai buku
14,218,750
12,343,750
10,468,750
8,593,750
6,718,750
4,843,750
2,968,750
1,093,750
-

Nilai buku
14,218,750
12,343,750
10,468,750
8,593,750
7,187,500
 Tahun 2020 Tahun 2021
Tanggal perolehan umur
Penyusutan akum.peny. Nilai buku Penyusutan
5/25/2020 - 150,000,000
9/15/2021 20 5,833,333
10/18/2021 4 537,500
8/8/2021 4 182,292
5/19/2021 4 441,667
10/23/2022 8
1/18/2022 8
12/17/2021 4 364,583
4/8/2022 8
10/5/2022 10
- - 150,000,000 7,359,375
pada neraca tahun 2022 dan 2021..??

ASET
ASET LANCAR

ASET TIDAK LANCAR

Aset Tetap
Harga Perolehan
Akum.Peny.
Nilai Netto
 Tahun 2021 Tahun 2022
akum.peny. Nilai buku Penyusutan akum.peny. Nilai buku
150,000,000 150,000,000
5,833,333 344,166,667 17,500,000 23,333,333 326,666,667
537,500 8,062,500 2,150,000 2,687,500 5,912,500
182,292 1,567,708 437,500 619,792 1,130,208
441,667 2,208,333 662,500 1,104,167 1,545,833
180,625 180,625 5,599,375
575,000 575,000 4,025,000
364,583 17,135,417 4,375,000 4,739,583 12,760,417
23,437,500 23,437,500 226,562,500
18,768,750 18,768,750 731,981,250
7,359,375 523,140,625 68,086,875 75,446,250 1,466,183,750

Tahun 2022 Tahun 2021

T TIDAK LANCAR

ga Perolehan 1,541,630,000 530,500,000

(75,446,250) -7,359,375
1,466,183,750 523,140,625