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1.

LEASING
1. Apa yang dimaksud dengan residual value, guaranteed residual value, dan initial direct cost ?
2. Apa yang dimaksud dengan bargain purchase option dan bargain renewal option?
3. Apa prinsip dasar yang membedakan antara sewa biasa (operating lease) dan
finance/capital lease (sewa pembiayaan)?
4. Apa sajakah syarat masing2 bagi leassor dan leasee untuk mengakui sewa sebagai operating
lease (sewa biasa) apakah sama?
5. Problem 21.15 di bawah ini.

Jawaban P21.15

(a) Dari sisi LEASEE = FINANCE LEASE, karena lease termnya lebih dari 1 tahun dan nilai asset lease lebih
dari $ 5.000
The lease is an OPERATING LEASE to the LESSOR because:
1. it does not transfer ownership,
2. it does not contain a bargain purchase option,
3. it does not cover at least 75% of the estimated economic life (5/7 = 71%) of the crane, and
4. The present value of the lease payments is not at least 90% of the fair value of the leased crane.
R$48,555 annual lease payments X PV of an annuity-due at 8% for 5 years

R$48,555 X 4.31213 = R$209,375 PV,


which is less than R$216,000 (90% X R$240,000). FV = $240.000
==== R$209,375 = 87% dari R$240,000
5. it does not meet the specialized asset test.
At least one of the five tests would have had to be satisfied for the lease to be classified as other
than an operating lease.
(b) Lessee’s Entries – FINANCE LEASE
1/1/19
Right-of-Use Asset........................................................................................................ 209,375
Lease Liability.....................................................................................................
209,375

Lease Liability............................................................................................................... 48,555


Cash...................................................................................................................
48,555

ABRIENDO CONSTRUCTION
Lease Amortization Schedule (partial)
Annuity-Due Basis

Reduction of Lease
Interest (8%) on Liability Liability
Date Annual Payment Lease Liability
1/1/19 R$209,375
1/1/19 R$48,555 R$ 0 R$48,555 160,820
12/31/19 48,555 12,866 35,689 125,131
12/31/20 48,555 10,010 38,545 86,586
12/31/21 48,555 6,927 41,628 44,958

12/31/19 – Jurnal Penyesuaian


Interest Expense........................................................................................................... 12,866
Lease Liability.....................................................................................................
12,866

Depreciation Expense (R$209,375 ÷ 5)........................................................................ 41,875


Right-of-Use Asset ............................................................................................
41,875

Lessor’s Entries – OPERATING LEASE – ASET MILIK LESSOR

1/1/19
Cash .......................................................................................................................... 48,555
Unearned Lease Revenue (Pendapatan Sewa dibayar dimuka).......................
48,555

12/31/19 – JURNAL PENYESUAIAN


Depreciation Expense................................................................................................... 32,143
Accumulated Depreciation—Leased Equipment
[(R$240,000 – R$15,000) ÷ 7].......................................................................
32,143

Unearned Lease Revenue (Pendapatan Sewa dibayar dimuka).................................. 48,555


Lease Revenue (Pendpatan Sewa)....................................................................
48,555

(c) Abriendo as lessee must record both a lease liability, as well as a right-of-use asset. The first cash payment
is a total reduction of the lease liability (as no time has passed, and thus no interest has accrued). At the
end of the year, Abriendo must make an accrual for the annual lease expense. In this case, since the
payment does not occur until the first day of the following year, Abriendo must accrue a lease liability
equal to the amount of interest for 2019. In addition, Abriendo depreciates the asset similar to other fixed
assets.

LEASEE (ABRIENDO) – YANG MENYEWA:


In the statement of financial position, Abriendo will present:
A right-of-use asset of R$167,500 (R$209,375 – R$41,875)
Lease liability of R$173,686 (R$209,375 – R$48,555 + R$12,866).

In the income statement, Abriendo will show:


Interest Expense of R$12,866
Depreciation Expense of R$41,875.

LESOR (CLEVELAND) – YG MENYEWAKAN:


In the statement of financial position or in the notes:
The cost of the leased crane (R$240,000) – Aset Lease (Crane at cost)
Accumulated depreciation of R$32,143 separately from assets not leased.
Cleveland must disclose in the notes (DIUNGKAPKAN DI CATATAN ATAS LAPORAN KEUANGAN (CLAK))
the minimum future rentals as a total of R$194,220, and for each of the succeeding four years: 2020—
R$48,555; 2021—R$48,555; 2022—R$48,555; 2023—R$48,555.

The income statement for the lessor reports:


Lease revenue of R$48,555. (while this amount was initially unearned, Cleveland earned that revenue through
the passing of time that the crane was leased. As a result, at the end of the year, Cleveland makes an
adjusting entry to recognize that revenue)
2. PERUBAHAN KEBIJAKAN, ESTIMASI DAN KESALAHAN AKUNTANSI
3. LAPORAN ARUS KAS
1. Teori pilihan ganda di bawah ini:

2. Latihan Soal P23.7 dibawah ini:


P23.7 (LO2, 3, 4) (SCF—Direct and Indirect Methods) Comparative statement
of financial position accounts of Shi Group are presented below:
x`
Jawaban P23.7
(a) Net Cash Provided by Operating Activities

Cash receipts from customers HK$925,000 (1)


Cash payments:
Cash payments to suppliers HK$608,000 (2)
Cash payments for operating expenses 226,000 (3)
Cash payments for income taxes 43,000 (4) 877,000
Net cash provided by operating activities HK$ 48,000

(1) (Sales Revenue) less (Increase in Accounts Receivables)


HK$950,000 – HK$25,000 = HK$925,000 – penjualan secara tunai/cash
(2) (Cost of Goods Sold) plus (Increase in Inventory) less
(Increase in Accounts Payable)
HK$600,000 + HK$14,000 – HK$6,000 = HK$608,000
(3) (Operating Expenses) less (Depreciation Expense) less
(Bad Debt Expense)
HK$250,000 – HK$22,000* – HK$2,000 = HK$226,000
(4) (Income Taxes) less (Increase in Income Taxes Payable)
HK$45,000 – HK$2,000 = HK$43,000

*HK$21,000 – [HK$14,000 – (HK$10,000 X .60)] = HK$13,000 Equipment depreciation


HK$37,000 – HK$28,000 = 9,000 Building depreciation
HK$22,000
PROBLEM 23.7 (Continued)
(b) SHI GROUP
Statement of Cash Flows
For the Year Ended December 31, 2019
Cash flows from operating activities
Net income...................................................................................... HK$67,000
Adjustments to reconcile net income
to net cash provided by operating activities:
Depreciation expense............................................................... HK$22,000
Gain on sale of equity investments.......................................... (15,000)
Loss on sale of equipment........................................................ 3,000
Increase in accounts receivable (net)...................................... (23,000)
Increase in inventory (HK$75,000 – HK$61,000)..................... (14,000)
Increase in accounts payable
(HK$66,000 – HK$60,000)..................................................... 6,000
Increase in income taxes payable
(HK$12,000 – HK$10,000) 2,000 (19,000)
Net cash provided by operating activities....................................... 48,000
Cash flows from investing activities:
Purchase of equity investments
 [HK$55,000 – (HK$85,000 – HK$35,000)]................................... (5,000)
Purchase of equipment
 [HK$70,000 – (HK$48,000 – HK$10,000)]................................... (32,000)
Sale of equity investments (HK$35,000 + HK$15,000)...................... 50,000
Sale of equipment
 [HK$10,000 – (HK$10,000 X 60%)] – HK$3,000........................... 1,000
Net cash provided by investing activities........................................ 14,000

Cash flows from financing activities


Payment of Long Term notes payable (HK$62,000 –HK$70,000) (8,000)
Cash dividends paid [(HK$95,000 + HK$67,000) –HK$92,000] (70,000)
Issuance of ordinary shares............................................................. 35,000*
Net cash used by financing activities............................................... (43,000)

Net increase in cash.................................................................................... 19,000


Cash, January 1, 2019 (31 Des 2018).......................................................... 51,000
Cash, December 31, 2019........................................................................... HK$70,000

*HK$310,000 – HK$260,000 = HK$50,000; HK$50,000 – (HK$40,000 – HK$25,000)


= HK$35,000
Non-cash investing and financing activities**
Issuance of ordinary shares for land............................................... HK$15,000
**Presented in the notes to the financial statements. Cash paid for taxes would also be
disclosed.
4. PENSION BENEFIT