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Slide Pertemuan 9 PAKM II
Slide Pertemuan 9 PAKM II
STAN
STAN
Diminta:
1. Analisis profit/loss pada kontrak tersebut, tentukan persentase penyelesaian dengan Cost-to-
Cost Approach, lalu buat skedul pengakuan pendapatan menggunakan Percentage-of-
Completion Method.
2. Berdasarkan Percentage-of-Completion Method, buat semua jurnal.
3. Berdasarkan Percentage-of-Completion Method, susun Laporan Keuangan tahun 2017.
4. Cost-Recovery Method, jelaskan perlakuan loss dan buat semua jurnal loss.
Politeknik Keuangan Negara
Jawaban
Item 2016 2017 2018
STAN
Cost to date 11.000.000 32.076.000 50.118.750
Estimated cost to complete 33.000.000 18.042.750 -
Progress billings 9.900.000 26.400.000 13.200.000
Cash collected 8.250.000 19.250.000 22.000.000
Jawaban STAN
Jurnal 2016 2017 2018
Construction in Process (CIP) 11.000.000 21.076.000 18.042.750
Materials, Cash, Payables, etc. 11.000.000 21.076.000 18.042.750
A/R 9.900.000 26.400.000 13.200.000
Billings on CIP 9.900.000 26.400.000 13.200.000
Cash 8.250.000 19.250.000 22.000.000
A/R 8.250.000 19.250.000 22.000.000
Construction Expenses 11.000.000 21.298.750 17.820.000
CIP 1.375.000 1.993.750 -
Revenue from LTCC 12.375.000 19.305.000 17.820.000
Billings on CIP - - 49.500.000
CIP 49.500.000
Statement of Comprehensive Income (2017) - Partial Statement of Financial Position (2017) - Partial
Revenue 19.305.000 Current Assets:
Cost of LTCC 21.298.750 Accounts Receivable 8.800.000
Gross Profit (Loss) (1.993.750) Current Liabilities:
Billings 36.300.000
CIP 31.457.250
Billings over CIP 4.842.750