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SOAL ASISTENSI AKM III 2019

Bab : Leasing

1. Cube Company as a lesse enters into a lease agreement on July 1, 2011, for equipment.
The following data are relevant to the lease agreement :
a. The term of the non cancelable lease is 4 years, with no renewal option. Payment of $
442.689 are due on June 30 of each year
b. The fair value of the equipment on July 1, 2011 is $1.400.000
c. Cube depreciates similar machinery it owns of the sum of the years digits basis
d. The lesse pays all executor cost
e. Cube incremental borrowing rate is 10 % per year. The lesse is aware that the lessor
used an implicit rate of 8 % in computing the lease payment
Instructions :
1. Indicate the type of lease Cube Company
2. Prepare the journal entries on Cube’s book (include a partial amortization
schedule)
a. July 1, 2011
b. December 31, 2011
c. June 30, 2012
d. December 31, 2012

Bab : Pengakuan Pendapatan

1. Sebutkan langkah – langkah dalam pengakuan pendapatan

2. On March 1, 2015, PT SM contracted to construct a factory building for RS DUDUDU


for total contract price of $8.400.000. The building was completed by October 31, 2017.
The annual contract costs incurred, estimated cost to complete the contract, and
accumulated billings to RS Permata Ibu for 2010, 2011, and 2012 are given bellow:

2015 2016 2017


Contract cost incurred during the year 2.880.000 2.230.000 2.190.000
Estimated cost to complete the
contract at December 31 3.520.000 2.190.000 -
Billings to RS Permata Ibu during the Year 3.200.000 3.500.000 1.700.000
PENYELESAIAN :

Bab Leasing :

1. Penyelesaian :

Capitalized amount:
$422,689 × PV of an ordinary annuity for 4 periods at 8%
$422,689 × 3.31213 = $1,400,000

Journal entries :
July 1, 2010
Leased Equipment 1.400.000
Leased Liability 1.400.000

December 31,2010
Depreciation Exp (4/10 x 6/12 x 1400.000) 280.000
Accumulated Depreciation 280.000
Interest Expense 56.000
Interest payable 56.000

June 30, 2011


Interest Expense 56.000
Interest payable 56.000
Leased Liablility 310.689
Cash 422.689

December 31,2011
Interest Expense 43.573
Interest payable 43.573

Perhitungan Amortisasi :

Reduction Balance of
Annual Interest
Date on Leased Leased
payment Expense
Liability Liability

07-Jul-10 - - - 1.400.000

30-Jun-11 422.689 112.000 310.689 1.089.311

30-Jun-12 422.689 87.145 335.544 753.767


Bab : Pengakuan Pendapatan

No 1 :

1. Identifikasi kontrak dengan customer


2. Identifikasi performance obligation yang tercantum di dalam kontrak
3. menentukan harga transaksi
4. Mengalokasikan harga transaksi dengan performance obligation yang tercantum
didalamnya
5. Mengakui pendapatan ketika setiap performance obligation telah terpenuhi

No 2 :

Percentage of
2015 2016 2017
Completion
Cost durring the
year 2.880.000 2.230.000 2.190.000

Cost to date 2.880.000 5.110.000 7.300.000

Cost to complete 3.520.000 2.190.000 -

Total Cost 6.400.000 7.300.000 7.300.000


Percentage of
Completion 45% 70% 100%

Profit(Loss) 900.000 (130.000) 330.000

Cost Recovery 2015 2016 2017


Revenue (Cost
Incurred) 2.880.000 2.230.000 3.290.000
Cost durring the
year 2.880.000 2.230.000 2.190.000

Profit(Loss) - - 1.100.000
Percentage of Completion
2015 2016 2017

CIP 2.880.000 2.230.000 2.190.000

Various Account 2.880.000 2.230.000 2.190.000

A/R 3.200.000 3.500.000 1.700.000

Billing on CIP 3.200.000 3.500.000 1.700.000

Cash 3.200.000 3.500.000 1.700.000

A/R 3.200.000 3.500.000 1.700.000


*Asumsi pembayaran kas sama dengan jumlah tagihan

CIP 900.000 130000(K) 330.000

Construction Exp 2.880.000 2.230.000 2.190.000


Revenue from longterm
con. 3.780.000 2.100.000 2.520.000

Billing on CIP 8.400.000

CIP 8.400.000
Cost Recovery
2015 2016 2017
Construction
Exp 2.880.000 2.230.000
Revenue from
longterm con. 2.880.000 2.230.000

CIP 1.100.000

Construction Exp 2.190.000


Revenue from longterm
con. 3.290.000

Billing on CIP 8.400.000

CIP 8.400.000