ie ula HOS LEMBAR JAWABAN SOAL 9.1 Fla aul [()_ crrat \ease, Yarena mata Seo Wo7. dari Umur ekonomi, nici Setarany Peralaran tercebut ag/. dar) nila Woyarnya - IG) Few vowe O¢ leahed 500-000 GO Vess : Present Value OF residual Value (F.00-000 4062092) 3 Joy boo AmvuNt +o bere COMPred by Vesser trough lease payment 446 .89¢- You TIVE Pentcde \ease Paymenr (494.89r-400 L41b G86) lig. Ib3- fog Pembayaran Sewa tidak di VOPI FOlisast Piesent Value OF FIVE annual Fenial Payment (U9 163-609 x4,b ga) M6 Gry Unuarated Yesidual vaue OF S0cv-Co0 (PUN opranted bylease J lessee caritaleed aqmouns “4a -Ya [Gj lumioh yang diecpitetson = V0-l¢aeeg ¥ib9I0 = Yor Bary Pembayaran Sewatehunan 2 19. 1¥3.509 xX 2.000000= M2) Ie3. 9 S Soushop ma Fearne Fe @ Dipindai dengan CamScannerEla hula Schedule amortisasi lease bag} pihak lessee Pembayaran ie | Pengurangan | ya Bunga (10%) Kewajiban Tanggal ‘tinea Executory | ataskewajiban | Kewalban Lease ijan2016 | 4gu Sgr. yw rJan2016 [21-163 S69 | _e0toow o U9 Ie Seg | 397-731 03) 1Jan2017_ [Rhos CG9-_| 2.000.000 37.73.1093 | 8130.76 [99G sy 44F| 1Jan 2018 {121 163.56G _| 2-000-000 I9-Gsy- WF | 89S79-Y2y |b 92.021 1Jan 2019 [U- I63 Sey aooe ow — [rp -Ldl20r | 8 -4a230F | 18-319. Gry 13an 2020 fal-lezseg | 2000000 |fu-8N-9b5 [WO.-330Uey ° Schedule amortisasi lease bagi pihak lessor Pembayaran Bunga (10%) | _Pemulihan Tanggal | ‘ease tahunan Biaya atas PiutangLease | Piutang Lease plus Nilai Executory Plutang Lease residu 1 Jan 2016 00. 000 OCD qaan2016 |W Z-S69 | 2600-000 oO 11g. (63: S¢9] 380. B3.yr) 1Jan 2017 [at AG3 Seg | 2000000 30.093.6yz | 81-079.9%| 299.256 SF 1Jan 2018 |{rt 163669 _ | 2-000-000 29.97¢.657 | 89: 87.910] 2t0 569-637] 1an2019_ [It -t63 669 [2svovw Rloce.sry [90 lue-Fe | 2 461977 tian 2020 [Rt63 eq |9-c00.0~7 U-2yb cag [17-517 391 | 4 Syy-4od, Pada buku PT Kayu Jali (Lessor) Oate Des criprion Per | Dede recht ee lease Peceivable 500.000 000 equipment 300.000.0006 Cash RIG3-f6g Teas? recevabie (19-169 Seg Property tax rayenbee 3-000 000) ay Interest recervably 36.683 693 Interest revenug 38.083. G93 ‘Modul Workshop Akuntans! Keuangan—Leasing fe @ Dipindai dengan CamScannerpada buku PT Garmak (Lessee) Fur dle Ly Dire Description Per Dubs breola san {et | Vase equipment Ya 896.000 oly leated ha bitty 49 896-003 Property fan expense 9.000 007 teased Nabiliry 19.63. 69 Cain 1 ie tegl ‘Jan |) | Interest expanse 34 793.183 poll. (nteres+ payable 39.73.1683 Dept -exp- leased equipmet 99 . 399.080) 4 Cin Dep -leased equip 19394. 080. CYgb.99¢- 400 a) ‘Modul Workshop Akuntans! Keuangan—Leasing eg @ Dipindai dengan CamScannerbe hula ps LEMBAR JAWABAN SOAL 9.2 Jumian Pembanguaan Sewa falynan Ep 2000-000 * 6506 = Pp 1013-200 Pp. 25-000-000 - Fp [aig 20 = Pp. 23 98 Guo Pembayaran Sewa Winimum Fy 23-990 800 Yi Gouy = © 20g 199,36 Nilat_ Wayar » 2¢-000-000 Pindar vesidu= 782095 2%-a8l-d00 V7 Pemnoyaran fewa Fahu ron T2000 cap x 0.5066] Purang least =p 23986.800 ¥ 4 your = Fp NO Yer-O19, ag vod Rana uel F @ Dipindai dengan CamScannertla Rue deh or Fakerangan Vebar edir { [Rturano tease . 26-000 0 ferolaran Fp. 26-06-00 U| Fa tp 0.457-08,04 Pturang lease Hp Ilo 952-019 9, | 1 [Purang bungo bp 86-02 01,9 Pundaparan bunga be ®F 912 on be 1 | kas tp No. 452.0n9,96 piurang leaie Py 20-005-000 Pura ng bunga Fp. 86 YR, 9, J) oat nothop Ata eongin erg Fs @ Dipindai dengan CamScannerta Auli? LEMBAR JAWABAN SOAL 10.1 Daie Desceipron FE Teor Creclir Sipes | | | Satanes po expence ‘Wp 00-000 2oir Saiaries Payable %00-0w 2 | Account Receivable Pe. lec -0v0 Sains Kp. ler -Geo 3 |\nfurance QP Wf 20:0W.v00 Pracad Werurance Ff 20.000 000 Y | mteresr exP - H- l.000.000 Interest Payable - 1#- 1-000-000 (CH 0.0.00 (of ¥ Yh. S. [Rent evp ep. CY-0x0-000 Prerad_tent bp-24.000t0 Y__Peseree Depr €XP OF equid (- [oW0-c00 ACC Dep. equip kp [000 wo ‘Modul Workshop Alun! euangan—Laporan euangan re @ Dipindai dengan CamScanner