Professional Documents
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Mabok Inter - Revenue Recognition
Mabok Inter - Revenue Recognition
2021
Contract Price Rp 8,500,000,000
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
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
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
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 -+-
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
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
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 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
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
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
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 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
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
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
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
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
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 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
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