TUGAS CHAPTEP 10 l INTEP 1
Kelompok 1
kalas Inter 1 - C
Anggota kolompok , Enc Stagan (20205o 4/9)
2. oracella Irwana (20 20so419)
3. Ohisca Haryanto (2020 sO22)
4.Zenwin (20 20 Fo24)
SOAL 1 - PT SUkAUTA
weiqhted Average Acumulated Expenditures
Oate Armount PorHon of Yoar wAAE
3 / /2019 | 800.000.ccoO 12/2 800.00o.co
2 /4/2019 .CO00.000000 9/2
to /10/2019 SO0.000.000 3/12 125.000.00
31/12/2019 . 0.000.000 012
3.000.000.c00 . L.65.000.000
Ackual Interest Costs per Year
Construction Dobt :h.L.0006oo.oc0 l0 7 p.100.0C0000
Gonaral Oebts (Non-Construchon Debts)
4.1.SO0.000.000x 87 .l20.00o.000
Bonds Payable
Bont Loan .1.000.0co.c00 9 .90.000c0
o. 240.0oo.000
. 310.000.000
Total Actual Interest Costs per year
Capitalization Pate From Genaral Debts
:.210.00o.o00 . 2.50 C0o.000 8,4 %
Avoidable Interests
G.L.00D.cm.c00 x I0%) + (4. 65.000.000 x 8,4%) - (e Yo.coo.coo)
(O0.00o.0o0 S6 00000 -p 40 O0.000
.l16. 400 O00
Capitali2ed Intorests untut tahum 2019
p.6.7oo.000 (actual interast > Auoidable Interest)
Jourmal Entries (2019)
2/3on Land 200 cO.cD
2019 Cash p. 40000D.O
3/3on Building 800.0w0D
2019 Cash .800.00 0o
2/Apr Building
2019 Cash ..0c0.000c00
o Okt Building 500.0C0 0o0
2019 Cash P. 00.0o0.c00
31/pRs Buitlding
2019 Cogh . 700 000 c
31/0es Cash 40.Co0.cco
2019 Interest Pevenye 40.00DCO
31/Des Interast Expense . 193.30o 000
2019 Buitding p. (16. 00 0D
Cash P. 30.000aD
3 Svrnal Penyesuaian2010)
31/0e Depreciation Expence 145.835.C00
2020 Accumuluted Depreciation Buitding .HS.835 00
(e.3.116.H000 200.0C0 co0) /20) Pp 145.835.oc0
Cost of Building
3/1/2019 Con struction Costs h800000D
2/4/2019 Construction costs . 10000co0
t0/10/2019 Construc tion costs
31/12/2019 Constructicn costs
31/12/2019 Capitalizxd Intcrest 16. A0a0
Total Cort of Bailding . 3 6. oo oL
sOAL 2-PT MEGAH PERKASA - -
--
25 Jan Depreciation Expense R 666.66
2018 Accumutared Depredartdon-vehicae Rp 666 66
(RP 20.000.vo0 /2 buian)
Vehicie ACNeu) Re 150,000.o0d
Acumutared Depreciation - Vehicle Rp 80.00D0D
cain on Disposau of Vehicte Rp 4ScoO 00D
Vehicte a(oud) Rp l0o.00000
Cash Rp 85.00oDoD
O0o0D.000-20000.00p Sdoo.00D
65.000.000-20.000000 uS.000.0D
10Feb Machine A Rp 204.9b3 o0D
2018 Notes Payable Rp 204.903.000
PVIF 0,68301
300000.0DD x D,68301 20.gos.o0d
08 Apr ulding R 625.0D0.000
2018 Equipmcnt A* p 250.000000
Vehicte B*a* Rp 25.000 00D
Cash Rp .0D0.000.00D
1.000 00D.000 x 60.00D.00D /1-200.000.o00 625.cpo.co
LO00.00D.odo x 300oo-00Dt.200.o00.000 250.000.o
LODO.00D O00 x 50.00D.bo0ll.200.000.oo 125.000.DoD
02 Jun Machine B Rp 88.000.000
2018 Share Premium -0rdinan Rp 8-000.000
Share Capitau -Ordinary* Rp 80.000O0D
*(2.200-2Lo00)Xyo.oDD 8:000.ooD
-
2000 xUO.00D 88.000D00
03 Agus epreciation Expense_ RP 7.000ooD
2018 Arcumulated Depraclaton Machine C Kp 7.0b0.00D
2.000.00o x */12 000o00
* * * * * * * '
03 Agus Cash Ro 36.000D *
2018 HCCumuiatecd Depreciation Machine
-
C Ro 49.000000
|Loss on Disposau of Machine. RplS.00000D
Machine C
02 Sept Repair k Malntenance_Expense Rp 10.00000b
2018 Cash RP 10.000 ooo
25 OKeDepreciation Expense R 12.50.00
2018 Accumuiated Depraciarion -Equipment B Rp 12 500.000
5.00.0b0 80000.00oo
Equipment B (64.500.o00 60/sy)+ -
Depreciatlon -(80.000.000-s.00.000l/5 x 1o/t2 =t2.500.000
Accumuiatecd Depreciathon -Equipment B Rp 67.500.0oD
Loss on DisposaL Df Eauipment Rp12.50000D
Equdpment B Pp 80.000.000
09 Dec Donation Expense Rp 300000000
2018 Land Rp 300.000.000
_Adjustment
31 Des Interest Expense Rp18.482.395
2018 Notes Payabie Pp18782.175
204.903.0oD x l07%x u/2 l8.482.995
31 Des Depreclation Expense Rp55o0oO00
2018 Accumuiated Dapreclaton Vehicle A Rp 55,0D.00D
50.00000D x uo. x U/i2 55000.000
