Pendapatan Kontrak Pelanggan (PSAK 72)

Soal 1 (5 step)
Toko Vokasi Akuntansi menjual meja kerja seharga Rp 3.000.000/unit dan kursi kerja
seharga Rp 850.000/unit. Jika membeli keduanya, akan didiskon Rp 150.000. Hitung berapa
revenue Toko Vokasi Akuntansi untuk ke 2 item ini dengan mengaplikasikan 5 steps revenue
recognition process!

Soal 2 Contract in Progress

PT DEPOK JAYA mempunyai kontrak pembangunan gedung dengan nilai 1.900.000.000
Kontrak tersebut sudah dimulai pada tanggal 03 Juli 2022 dan diestimasikan akan selesai
pada bulan Desember 2024.
Berikut data informasinya :
2022 2023 2024

Cost to date 500.000.000 925.000.000 1.200.000.000

Estimated cost to 700.000.000 375.000.000 -0-

complete

Progress Billing 400.000.000 1.050.000.000 1.900.000.000

Cash collected 370.000.000 900.000.000 1.600.000.000

1. Hitunglah gross profit yang diakui untuk tahun 2022, 2023, 2024 dengan metode % of
completion !
2. Buat semua jurnal untuk 2023!
3. Hitunglah gross profit yang diakui untuk tahun 2022, 2023, 2024 dengan metode cost
recovery!

Soal 3. (5 step)

PT CUTT JAYA (CJ) merupakan dealer mesin pemotong kayu buatan jerman yang tahan
lama. DW juga menyediakan jasa instalasi dan perawatan mesin pemotong kayu. DW tidak
menawarkan layanan instalasi dan pemeriharaan kepada pelanggan yang membeli mesin dari
pemasok lain. Harga produk dan layanan jasa DW per produk adalah sebagai berikut:

Harga Mesin pemotong kayu Rp200.000.000

Paket Mesin pencuci piring dan layanan instalasi. 270.000.000
Biaya pemeliharaan mesin per tahun 30.000.000

Pada tanggal 1 Desember 2020, PT ABC membeli paket mesin pemotong kayu dan
jasa pemasangan serta jasa pemeliharaan sebesar Rp270juta.
Apabila CJ tidak memberikan sesuai spesifikasi dan kualitas yang dijanjikan, perusahaan
akan memberikan 20% potongan dari total harga yang dibayarkan PT ABC. CJ sangat yakin
bahwa pemasangan mesin dan instalasi akan dilakukan dengan sangat memuaskan pelanggan,
berdasarkan pengalaman sebelumnya.
Pertanyaan
1. Selesaikan transaksi diatas dengan menggunakan pendekatan 5 langkah dari PSAK 72
2. Lakukan jurnal penyesuaian per 31 Desember 2020

Soal 4

E18.27 (LO 3) (Warranties) Celic SA manufactures and sells computers, which include an
assurance-type warranty for the first 90 days. Celic offers an optional extended coverage plan
under which it will repair or replace any defective part for 3 years from the expiration of the
assurance-type warranty. Because the optional extended coverage plan is sold separately,
Celic determines that the 3 years of extended coverage represents a separate performance
obligation. The total transaction price for the sale of a computer and an extended warranty is
€3,600 on October 1, 2022. Celic determines the standalone selling price of the computer and
the warranty are €3,200 and €400, respectively. Based on historical experience, Celic
estimates that it will incur €200 in costs to repair defects that arise within the 90-day
coverage period for the assurance-type warranty. The cost of the computer is €1,440. Assume
that the €200 in costs to repair defects in the computer occurred on October 25, 2022.

Instructions

a. Prepare the journal entry or entries to record the October transactions related to sale of the
computer.

b. Briefly describe the accounting for the service-type warranty after the 90-day assurance-
type warranty period.

*E18.38 (LO 8) (Franchise Entries) Pacific Crossburgers Inc. charges an initial franchise
fee of $70,000. Upon the signing of the agreement (which covers 3 years), a payment of
$28,000 is due. Thereafter, three annual payments of $14,000 are required. The credit rating
of the franchisee is such that it would have to pay interest at 10% to borrow money. The
franchise agreement is signed on May 1, 2022, and the franchise commences operation on
July 1, 2022.

Instructions

Prepare the journal entries in 2022 for the franchisor under the following assumptions.
(Round to the nearest dollar.)

1. No future services are required by the franchisor once the franchise starts operations.

2. The franchisor has substantial services to perform, once the franchise begins
operations, to maintain the value of the franchise.

3. The total franchise fee includes training services (with a value of $2,400) for the
period leading up to the franchise opening and for 2 months following opening.
P18.2 (LO 2, 3, 4) (Allocate Transaction Price, Modification of Contract) Refer to the
Tablet Bundle A revenue arrangement in P18.1. In response to competitive pressure for
Internet access for Tablet Bundle A, after 2 years of the 3-year contract, Tablet Tailors offers
a modified contract and extension incentive. The extended contract services are similar to
those provided in the first 2 years of the contract. Signing the extension and paying €90
(which equals the standalone selling of the revised Internet service package) extends access
for 2 more years of Internet connection. Forty Tablet Bundle A customers sign up for this
offer.

Instructions

1. Prepare the journal entries when the contract is signed on January 2, 2024, for the 40
extended contracts. Assume the modification does not result in a separate
performance obligation.

2. Prepare the journal entries on December 31, 2024, for the 40 extended contracts (the
first year of the revised 3-year contract).

*P18.11 (LO 5, 6, 7) (Long-Term Contract with an Overall Loss) On July 1, 2022, Torvill
Construction Company Inc. contracted to build an office building for Gumbel Corp. for a
total contract price of $1,900,000. On July 1, Torvill estimated that it would take between 2
and 3 years to complete the building. On December 31, 2024, the building was deemed
substantially completed. Following are accumulated contract costs incurred, estimated costs
to complete the contract, and accumulated billings to Gumbel for 2022, 2023, and 2024.

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