NAMA : Tiara Puspita Sari

NIM. : 202130491
PRODI : AKUNTANSI

AKUNTANSI KEUANGAN MENENGAH II

TUGAS 10 BAB 21

SOLUTIONS TO BRIEF EXERCISES

BRIEF EXERCISE 21-7

Interest Receivable................................................................................. 10,739

Interest Revenue.................................................................................... 10,739
[($150,000-$30,677) X 9%]

BRIEF EXERCISE 21-8

Cash........................................................................................................ 15,000
Rent Revenue........................................................................ 15,000
Depreciation Expense............................................................................. 9,000
Accumulated Depreciation ($72,000 X 1/8).......................... 9,000

BRIEF EXERCISE 21-9

Leased Machinery Under Capital Leases................................................. 155,013

Lease Liability......................................................................... 155,013

[PV of rentals $30,000 X 4.79079 $143.724

PV of guar. RV $20,000 X .56447 11,289
$155.013]

Lease Liability......................................................................................... 30,000

Cash....................................................................................... 30,000

BRIEF EXERCISE 21-10

Lease Receivable..................................................................................... 155,013

Machinery.............................................................................. 155,013
Cash......................................................................................................... 30,000
Lease Receivable................................................................... 30,000