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    3 views43 pages

    Mabok Inter - Revenue Recognition

    Uploaded by

    Muhammad Rafi

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 43

    Percentage of Co

    2021
    Contract Price Rp 8,500,000,000

    Less : Estimated Cost


    (-/-) Cost to Date Rp 3,355,275,000
    (-/-) Estimated Cost to Complete Rp 5,359,725,000
    Estimated Total Cost Rp 8,715,000,000

    Estimated Total Gross Profit (Loss) -Rp 215,000,000


    % of Completed 38.50%

    Revenue Recognized Rp 3,272,500,000


    (-/-) Cost Incurred Rp 3,487,500,000
    Gross Profit (Loss) -Rp 215,000,000
    Cost Recovery
    Revenue Recognized Rp 3,355,275,000
    (-/-) Cost Incurred Rp 3,355,275,000
    Gross Profit (Loss) Rp -

    Jurnal
    2021
    Cost of Construction :
    Construction in Progress Rp 3,355,275,000
    Material, Cash, Payable, Etc.

    Progress Billing :
    Accounts Receivable Rp 3,825,000,000
    Billing on Construction in Progress

    Cash Collections :
    Cash Rp 1,912,500,000
    Accounts Receivable

    Accounts Receivable
    Tahun 2022 Rp 3,825,000,000
    Tahun 2023 Rp 4,462,500,000
    Tahun 2024 Rp 2,794,375,000

    Revenue Recognition :
    Construction Expense
    Construction in Progress
    Revenue on Long-Term Contract

    Construction Expense Rp 3,487,500,000


    Construction in Progress
    Revenue on Long-Term Contract

    Completion Contract
    Billing on Construction in Progress
    Construction in Progress
    Percentage of Completion
    2022 2023
    Rp 8,500,000,000 Rp 8,500,000,000

    Rp 6,984,775,000 Rp 8,587,500,000 Rumus 1 = Cari Estimated Total Cost = Cost to Date + Estimated
    Rp 1,365,225,000 Rp - Rumus 2 = Estimated Total Gross Profit (Loss) = Contract Price
    Rp 8,350,000,000 Rp 8,587,500,000 Rumus 3 = % of Completed = Cost to Date / Estimated Total Co

    Rp 150,000,000 -Rp 87,500,000 (- + -)


    83.65% 100%

    Rp 3,837,750,000 Rp 1,389,750,000 Rumus 4 = Revenue Recognized = Contract Price x Percentage o


    Rp 3,472,750,000 Rp 1,627,250,000 Intermezzo = Lab atau Dosen caranya sama, kalau di tahun pert
    Rp 365,000,000 -Rp 237,500,000 gross profit langsung dipindahin dari estimated total gross profi
    Cost Recovery Method
    Rp 3,629,500,000 Rp 1,515,225,000 Tapiiii kalau tahun pertama positif, cost incurrednya dipindahin
    Rp 3,629,500,000 Rp 1,602,725,000
    Rp - -Rp 87,500,000

    Jurnal
    2021 2022 2023

    Rp 3,629,500,000 Rp 1,602,725,000
    Rp 3,355,275,000 Rp 3,629,500,000

    Rp 2,550,000,000 Rp 2,125,000,000
    Rp 3,825,000,000 Rp 2,550,000,000

    Rp 3,793,125,000 Rp 2,794,375,000
    Rp 1,912,500,000 Rp 3,793,125,000

    Accounts Receivable Sisa


    Rp 1,912,500,000 Rp 1,912,500,000
    Rp 3,793,125,000 Rp 669,375,000
    Rp 2,794,375,000 Rp -

    Rp 3,472,750,000
    Rp 365,000,000
    Rp 3,837,750,000

    Rp 1,389,750,000
    -Rp 215,000,000
    Rp 3,272,500,000

    Rp 8,500,000,000
    Intermezzo :
    st to Date + Estimated Cost to Complete Kalau +++
    oss) = Contract Price - Estimated Total Cost Kalau -++
    e / Estimated Total Cost Kalau +--
    Kalau -+-

    t Price x Percentage of Completion


    ma, kalau di tahun pertama minus Rp 87,500,000
    mated total gross profit (Loss) Rp 237,500,000
    Rp 150,000,000
    ncurrednya dipindahin dari cost to date x - 215.000.000 = 150.000.000

    2023

    Rp 1,602,725,000

    Rp 2,125,000,000

    Rp 2,794,375,000
    -Rp 237,500,000
    Rp 1,627,250,000

    Rp 8,500,000,000
    Percentage of C
    2022
    Contract Price Rp 9,000,000,000

    Less : Estimated Cost


    (-/-) Cost to Date Rp 2,760,000,000
    (-/-) Estimated Cost to Complete Rp 6,440,000,000
    Estimated Total Cost Rp 9,200,000,000

    Estimated Total Gross Profit (Loss) -Rp 200,000,000


    % of Completed 30.00%

    Revenue Recognized Rp 2,700,000,000


    (-/-) Cost Incurred Rp 2,900,000,000
    Gross Profit (Loss) -Rp 200,000,000
    Cost Reco
    Revenue Recognized Rp 2,760,000,000
    (-/-) Cost Incurred Rp 2,760,000,000
    Gross Profit (Loss) Rp -

    Ju
    2021
    Cost of Construction :
    Construction in Progress Rp 2,760,000,000
    Material, Cash, Payable, Etc.

    Progress Billing :
    Accounts Receivable Rp 2,700,000,000
    Billing on Construction in Progress

    Cash Collections :
    Cash Rp 1,080,000,000
    Accounts Receivable

    Accounts Receivable
    Tahun 2022 Rp 2,700,000,000
    Tahun 2023 Rp 5,220,000,000
    Tahun 2024 Rp 2,961,000,000

    Revenue Recognition :
    Construction Expense
    Construction in Progress
    Revenue on Long-Term Contract

    Construction Expense Rp 2,900,000,000


    Construction in Progress
    Revenue on Long-Term Contract

    Completion Contract
    Billing on Construction in Progress
    Construction in Progress
    Percentage of Completion Method
    2023 2024
    Rp 9,000,000,000 Rp 9,000,000,000

    Rp 6,090,000,000 Rp 9,020,000,000
    Rp 2,610,000,000 -
    Rp 8,700,000,000 Rp 9,020,000,000

    Rp 300,000,000 -Rp 20,000,000


    70.00% 100%

    Rp 3,600,000,000 Rp 2,700,000,000
    Rp 3,100,000,000 Rp 3,020,000,000
    Rp 500,000,000 -Rp 320,000,000
    Cost Recovery Method
    Rp 3,330,000,000 Rp 2,910,000,000
    Rp 3,330,000,000 Rp 2,930,000,000
    Rp - -Rp 20,000,000

    Jurnal
    2021 2022

    Rp 3,330,000,000
    Rp 2,760,000,000 Rp 3,330,000,000

    Rp 3,600,000,000
    Rp 2,700,000,000 Rp 3,600,000,000

    Rp 4,959,000,000
    Rp 1,080,000,000 Rp 4,959,000,000

    Accounts Receivable Sisa


    Rp 1,080,000,000 Rp 1,620,000,000
    Rp 4,959,000,000 Rp 261,000,000
    Rp 2,961,000,000 Rp -

    Rp 3,100,000,000
    Rp 500,000,000
    Rp 3,600,000,000
    -Rp 200,000,000
    Rp 2,700,000,000
    2023

    Rp 2,930,000,000
    Rp 2,930,000,000

    Rp 2,700,000,000
    Rp 2,700,000,000

    Rp 2,961,000,000
    Rp 2,961,000,000

    Rp 2,700,000,000
    -Rp 320,000,000
    Rp 3,020,000,000

    Rp 9,000,000,000
    Rp 9,000,000,000
    Percentage of Completion
    2021
    Contract Price Rp 8,500,000,000

    Less : Estimated Cost


    (-/-) Cost to Date Rp 3,355,275,000
    (-/-) Estimated Cost to Complete Rp 5,359,725,000
    Estimated Total Cost Rp 8,715,000,000

    Estimated Total Gross Profit (Loss) -Rp 215,000,000


    % of Completed 38.50%

    Revenue Recognized Rp 3,272,500,000


    (-/-) Cost Incurred Rp 3,487,500,000
    Gross Profit (Loss) -Rp 215,000,000
    Cost Recovery Meth
    Revenue Recognized Rp 3,355,275,000
    (-/-) Cost Incurred Rp 3,355,275,000
    Gross Profit (Loss) Rp -

    Jurnal
    2021
    Cost of Construction :
    Construction in Progress Rp 3,355,275,000
    Material, Cash, Payable, Etc.

    Progress Billing :
    Accounts Receivable Rp 4,250,000,000
    Billing on Construction in Progress

    Cash Collections :
    Cash Rp 1,700,000,000
    Accounts Receivable

    Accounts Receivable
    Tahun 2022 Rp 4,250,000,000
    Tahun 2023 Rp 4,675,000,000
    Tahun 2024 Rp 2,358,750,000

    Revenue Recognition :
    Construction Expense
    Construction in Progress
    Revenue on Long-Term Contract

    Construction Expense Rp 3,487,500,000


    Construction in Progress
    Revenue on Long-Term Contract

    Completion Contract
    Billing on Construction in Progress
    Construction in Progress
    Percentage of Completion method
    2022 2023
    Rp 8,500,000,000 Rp 8,500,000,000

    Rp 6,984,775,000 Rp 8,587,500,000
    Rp 1,365,225,000 -
    Rp 8,350,000,000 Rp 8,587,500,000

    Rp 150,000,000 -Rp 87,500,000


    83.65% 100%

    Rp 3,837,750,000 Rp 1,389,750,000
    Rp 3,472,750,000 Rp 1,627,250,000
    Rp 365,000,000 -Rp 237,500,000
    Cost Recovery Method
    Rp 3,629,500,000 Rp 1,515,225,000
    Rp 3,629,500,000 Rp 1,602,725,000
    Rp - -Rp 87,500,000

    Jurnal
    2021 2022 2023

    Rp 3,629,500,000 Rp 1,602,725,000
    Rp 3,355,275,000 Rp 3,629,500,000

    Rp 2,125,000,000 Rp 2,125,000,000
    Rp 4,250,000,000 Rp 2,125,000,000

    Rp 4,441,250,000 Rp 2,335,162,500
    Rp 1,700,000,000 Rp 4,441,250,000

    Accounts Receivable Sisa


    Rp 1,700,000,000 Rp 2,550,000,000
    Rp 4,441,250,000 Rp 233,750,000
    Rp 2,335,162,500 Rp 23,587,500

    Rp 3,472,750,000
    Rp 365,000,000
    Rp 3,837,750,000

    Rp 1,389,750,000
    -Rp 215,000,000
    Rp 3,272,500,000

    Rp 8,500,000,000
    2023

    Rp 1,602,725,000

    Rp 2,125,000,000

    Rp 2,335,162,500
    -Rp 237,500,000
    Rp 1,627,250,000

    Rp 8,500,000,000
    Percentage of Compl
    2020
    Contract Price Rp 9,000,000,000

    Less : Estimated Cost


    (-/-) Cost to Date Rp 4,207,500,000
    (-/-) Estimated Cost to Complete Rp 5,142,500,000
    Estimated Total Cost Rp 9,350,000,000

    Estimated Total Gross Profit (Loss) -Rp 350,000,000


    % of Completed 45.00%

    Revenue Recognized Rp 4,050,000,000


    (-/-) Cost Incurred Rp 4,400,000,000
    Gross Profit (Loss) -Rp 350,000,000
    Cost Recovery
    Revenue Recognized Rp 4,207,500,000
    (-/-) Cost Incurred Rp 4,207,500,000
    Gross Profit (Loss) Rp -

    Jurnal
    2021
    Cost of Construction :
    Construction in Progress Rp 4,207,500,000
    Material, Cash, Payable, Etc.

    Progress Billing :
    Accounts Receivable Rp 4,050,000,000
    Billing on Construction in Progress

    Cash Collections :
    Cash Rp 2,025,000,000
    Accounts Receivable

    Accounts Receivable
    Tahun 2022 Rp 4,050,000,000
    Tahun 2023 Rp 5,805,000,000
    Tahun 2024 Rp 4,072,500,000

    Revenue Recognition :
    Construction Expense
    Construction in Progress
    Revenue on Long-Term Contract

    Construction Expense Rp 4,400,000,000


    Construction in Progress
    Revenue on Long-Term Contract

    Completion Contract
    Billing on Construction in Progress
    Construction in Progress
    Percentage of Completion Method
    2021 2022
    Rp 9,000,000,000 Rp 9,000,000,000

    Rp 7,384,125,000 Rp 8,500,000,000
    Rp 1,103,375,000 -
    Rp 8,487,500,000 Rp 8,500,000,000

    Rp 512,500,000 Rp 500,000,000
    87.00% 100%

    Rp 3,780,000,000 Rp 1,170,000,000
    Rp 2,917,500,000 Rp 1,182,500,000
    Rp 862,500,000 -Rp 12,500,000
    Cost Recovery Method
    Rp 3,176,625,000 Rp 1,615,875,000
    Rp 3,176,625,000 Rp 1,115,875,000
    Rp - Rp 500,000,000

    Jurnal
    2021 2022 2023

    Rp 3,176,625,000 Rp 1,115,875,000
    Rp 4,207,500,000 Rp 3,176,625,000

    Rp 3,780,000,000 Rp 1,170,000,000
    Rp 4,050,000,000 Rp 3,780,000,000

    Rp 2,902,500,000 Rp 4,072,500,000
    Rp 2,025,000,000 Rp 2,902,500,000

    Accounts Receivable Sisa


    Rp 2,025,000,000 Rp 2,025,000,000
    Rp 2,902,500,000 Rp 2,902,500,000
    Rp 4,072,500,000 Rp -

    Rp 2,917,500,000
    Rp 862,500,000
    Rp 3,780,000,000

    Rp 1,170,000,000
    -Rp 350,000,000
    Rp 4,050,000,000

    Rp 9,000,000,000
    2023

    Rp 1,115,875,000

    Rp 1,170,000,000

    Rp 4,072,500,000
    -Rp 12,500,000
    Rp 1,182,500,000

    Rp 9,000,000,000
    Percentage of Compl
    2021
    Contract Price Rp 2,500,000

    Less : Estimated Cost


    (-/-) Cost to Date Rp 1,200,000
    (-/-) Estimated Cost to Complete Rp 1,200,000
    Estimated Total Cost Rp 2,400,000

    Estimated Total Gross Profit (Loss) Rp 100,000


    % of Completed 50.00%

    Revenue Recognized Rp 1,250,000


    (-/-) Cost Incurred Rp 1,200,000
    Gross Profit (Loss) Rp 50,000
    Cost Recovery
    Revenue Recognized Rp 1,200,000
    (-/-) Cost Incurred Rp 1,200,000
    Gross Profit (Loss)

    Jurnal
    2021
    Cost of Construction :
    Construction in Progress Rp 1,200,000
    Material, Cash, Payable, Etc.

    Progress Billing :
    Accounts Receivable Rp 1,250,000
    Billing on Construction in Progress

    Cash Collections :
    Cash Rp 1,250,000
    Accounts Receivable

    Accounts Receivable
    Tahun 2022 Rp 1,250,000
    Tahun 2023 Rp 625,000
    Tahun 2024 Rp 625,000

    Revenue Recognition :
    Construction Expense Rp 1,250,000
    Construction in Progress
    Revenue on Long-Term Contract

    Construction Expense
    Construction in Progress
    Revenue on Long-Term Contract

    Completion Contract
    Billing on Construction in Progress
    Construction in Progress
    Percentage of Completion Method
    2022 2023
    Rp 2,500,000 Rp 2,500,000

    Rp 2,000,000 Rp 2,300,000
    Rp 600,000 Rp -
    Rp 2,600,000 Rp 2,300,000

    -Rp 100,000 Rp 200,000


    76.92% 100%

    Rp 673,077 Rp 576,923
    Rp 823,077 Rp 276,923
    -Rp 150,000 Rp 300,000
    Cost Recovery Method
    Rp 800,000 Rp 500,000
    Rp 800,000 Rp 300,000
    Rp 200,000

    Jurnal
    2021 2022 2023

    Rp 800,000 Rp 300,000
    Rp 1,200,000 Rp 800,000

    Rp 625,000 Rp 625,000
    Rp 1,250,000 Rp 625,000

    Rp 625,000 Rp 625,000
    Rp 1,250,000 Rp 625,000

    Accounts Receivable Sisa


    Rp 1,250,000 Rp -
    Rp 625,000 Rp -
    Rp 625,000 Rp -

    Rp 576,923
    Rp 50,000
    Rp 1,200,000

    Rp 673,077
    -Rp 150,000
    Rp 823,077

    Rp 2,500,000
    2023

    Rp 300,000

    Rp 625,000

    Rp 625,000

    Rp 276,923
    Rp 300,000
    Rp 2,500,000

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