1 A.

Metode % Penyelesaian

2010 2011 2012

Contract Price $ 1,200,000 $ 1,200,000 $ 1,200,000
Cost To Date $ 280,000 $ 600,000 $ 785,000
*cost during the year $ 280,000 $ 320,000 $ 185,000
estimasi cost to complete $ 520,000 $ 200,000 $ -
estimasi total cost $ 800,000 $ 800,000 $ 785,000
Estimasi total gross profit $ 400,000 $ 400,000 $ 415,000
% 35% 75% 100%

$ 280,000 $ 600,000 $ 785,000

$ 800,000 $ 800,000 $ 785,000

Revenue to date $ 420,000 $ 900,000 $ 1,200,000

*revenue during the year $ 420,000 $ 420,000 $ 300,000
Gross Profit $ 140,000 $ 160,000 $ 115,000

Billings to date $ 150,000 $ 500,000 $ 1,200,000

*billing during the year $ 150,000 $ 350,000 $ 700,000
Cash collected to date $ 120,000 $ 320,000 $ 940,000
*Cash collected during the year $ 120,000 $ 200,000 $ 620,000

B. Jurnal Entries

2010 2011 2012

* To Record Cost of Construction
CIP $ 280,000 $ 325,000 $ 125,000
A/p $ 280,000 $ 325,000 $ 125,000

* To Record Process Billing

A/R $ 150,000 $ 350,000 $ 700,000
Billings on CIP $ 150,000 $ 350,000 $ 700,000

* To Record Collections
Cash $ 120,000 $ 200,000 $ 620,000
A/R $ 120,000 $ 200,000 $ 620,000

* To Recognize Revenue & Gross Profit

CIP $ 140,000 $ 160,000 $ 115,000
Construction Expense $ 280,000 $ 320,000 $ 185,000
Revenue from long term contract $ 420,000 $ 480,000 $ 300,000

* to record completion of the contract

Billings on CIP - - $ 1,200,000
CIP - - $ 1,200,000

2 A. Laba Kotor setiap periode

Presentase Penyelesaian Kontrak selesai
2010 $ 140,000 -
2011 $ 160,000 -
2012 $ 115,000 $ 415,000

B. Journal
Billing on CIP $ 1,200,000
Revenue from long term contract $ 1,200,000

A. Termasuk lease modal, karena lease tidak bisa dibatalkan dan ada perhitungan 90% yang melebihi nilai wajar kendaraan tersebut.
B. Jumlah yang dikapitalisasi = (90000 - 3088.14) X 6.3825
86911.86 X 6.3825
$ 554,714.95
Pembayaran lease minimum atas
= 86911.86 X 10
= $ 869,118.60
C. Schedule Amortization Lease
Bunga (12%) Atas Pengurangan Kewajiban
Tanggal Pembayaran Lease Tahunan By Executory Kewajiban Lease
Kewajiban Lease

1/1/11 - - - - 554,715.000
1/1/11 $ 90,000.00 3088.14 0 $ 86,911.86 $ 467,803.14
1/1/12 $ 90,000.00 3088.14 56136 $ 30,775.86 $ 437,027.28
1/1/13 $ 90,000.00 3088.14 52443 $ 34,468.86 $ 402,558.42
1/1/14 $ 90,000.00 3088.14 48307 $ 38,604.86 $ 363,953.56
1/1/15 $ 90,000.00 3088.14 43675 $ 43,236.86 $ 320,716.70
1/1/16 $ 90,000.00 3088.14 38486 $ 48,425.86 $ 272,290.84
1/1/17 $ 90,000.00 3088.14 32675 $ 54,236.86 $ 218,053.98
1/1/18 $ 90,000.00 3088.14 26167 $ 60,744.86 $ 157,309.12
1/1/19 $ 90,000.00 3088.14 18877 $ 68,034.86 $ 89,274.26
1/1/20 $ 90,000.00 3088.14 10713 $ 76,198.86 $ 13,075.40

D. Perlatan yang di lease menurut lease modal $ 440,000.00

Kewajiban Lease $ 440,000.00
Untuk mencatat lease modal pada pembukuan per 1 Jan 2011

Beban Executory $ 3,088.14

Lease Liabilities $ 86,911.86
Cash $ 90,000.00
Untuk mencatat pembayaran lease pertama per 1 Jan

Interest Expense $ 56,136.00

Interest Payable $ 56,136.00
Untuk mencatat accrued interest per 31 Des 2011

Depreciation Expense - Lease Modal

Accumulated Depreciation
Mencatat penyusutan atas peralatan yang di lease
440000 : 12 Th

Executory Expense $ 3,088.14

Interest Payable $ 56,136.00
Lease Liabilities $ 30,775.49
Cash $ 90,000.00