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  • Tugas Kel 7

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    Ifarra Zuli N
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    This document discusses the accounting for a long-term construction contract over multiple years using the percentage-of-completion method. It provides the contract costs and estimated costs to complete for each year from 2007 to 2010. It calculates the percentage of completion and revenue recognized for each year based on the cost-to-cost method. Journal entries are provided to record the revenue and costs for each year as the project progresses.

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    This document discusses the accounting for a long-term construction contract over multiple years using the percentage-of-completion method. It provides the contract costs and estimated costs to complete for each year from 2007 to 2010. It calculates the percentage of completion and revenue recognized for each year based on the cost-to-cost method. Journal entries are provided to record the revenue and costs for each year as the project progresses.

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    46 views4 pages

    Tugas Kel 7

    Uploaded by

    Ifarra Zuli N
    This document discusses the accounting for a long-term construction contract over multiple years using the percentage-of-completion method. It provides the contract costs and estimated costs to complete for each year from 2007 to 2010. It calculates the percentage of completion and revenue recognized for each year based on the cost-to-cost method. Journal entries are provided to record the revenue and costs for each year as the project progresses.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 4

    Praktik 1: liabilitas

    1. Jurnal penerbitan
    Cash
    1.701.000*
    Discount on Bonds Payable
    30.000**
    Bonds Payable
    Share premium arising from bonds conversion feature

    1.500.000
    231.000***

    PV. Principal = 1.500.000 X PVIF 8%,10 = 1.500.000 X 0,463


    PV. Interest = (1.500.000 X 10%) X PVIFA 8%,10 = 150.000 X 6,711
    Jumlah kas yang diterima

    = 694.500
    = 1.006.500
    = 1.701.000*

    Debt portion (discount payable) = 1.500.000 (1.500.000 X 0,98)


    Equity portion = 1.701.000 1.500.000 X 0,98

    = 30.000**
    = 231.000***

    Jurnal Konversi
    Share premium arising from bonds converion feature
    Bonds payable
    Discount on bonds payable
    Share capital ordinary shares
    Share premium ordinary shares
    Gain on bond conversion
    Date

    Kas diterima

    Interest
    expense

    1 mei 2009
    1 mei 2010 150.000
    136.080
    1 mei 2011 150.000
    134.966
    Bagian yang dikonversi
    Bagian yang ditebus dengan kas

    Premi yg
    diamortisasi

    13.920
    15.034

    39.545****
    300.000
    5.136***
    75.000**
    135.000
    124.409*
    Premi yg
    blum
    diamortisasi
    201.000
    187.080
    172.046
    34.409
    137.637

    Penentuan gain on conversion


    FV dari saham = 300.000 : 1.000 X 25 X 28
    Carrying amount obligasi
    Gain on conversion

    = 210.000
    = 334.409
    = 124.409*

    Share capital ordinary shares = 300.000 : 1.000 X 10

    = 75.000**

    Debt portion (discount payable) = 30/201 X 34.409


    Equity portion = 231/201 X 34.409

    = 5.136***
    = 39.545****

    Carrying
    amount
    1.701.000
    1.687.080
    1.672.046
    334.409
    1.337.637

    Jurnal penebusan
    Bonds payable
    Share premium arising from bond conversion feature
    Discount on bonds payable
    Cash
    Gain on bond redemption

    1.200.000
    191.455***
    24.864**
    1.260.000*
    106.591

    Kas yang dibayarkan = 1.200 X 1,05


    Debt portion = 30.000 5.136
    Equity portion = 231.000 39.545

    = 1.260.000*
    = 24.864**
    = 191.455***

    2. Debt to equity ratio


    =total debt/total equity = 4.470.000/3.731.000

    = 1,2

    *total debt = 3.000.000 + (1.500.000 -30.000)


    **total equity = 3.500.000 + 231.000

    = 4.470.000
    = 3.731.000

    3. Jika diterapkan IFRS maka jurnal penerbitannya:


    Cash
    1.560.000*
    Bonds payable
    1.500.000
    Share premium arising from bonds conversion feature
    60.000**
    Asumsi ada 1.500 lembar obligasi
    FV obligasi = 1.500 X 1.040
    FV opsi konversi obligasi = 1.500 X 40

    = 1.560.000*
    = 60.000**

    Praktik 3: LTCC
    Dalam jutaan
    Cost to date
    Estimated cost
    to completed
    Total cost
    Total revenue
    Analysis
    Cost to cost

    2007
    6.500
    6,750

    2008
    10.200
    4.750

    2009
    12.680
    2.200

    2010
    14.180
    -

    13.250
    14.448,4
    Profit
    49,06%

    14.950
    14.448,4
    Loss
    68,23%

    14.880
    14.448,4
    Loss
    85,22%

    14.180
    14.448,4
    Profit
    100%

    To date
    2007
    Revcog(14.180.000.000
    X 49,06%)
    Cost
    Gross profit
    2008
    Revcog(14.180.000.000
    X 68,23%)
    Cost
    Gross profit
    2009
    Revcog(14.180.000.000
    X 85,22%)
    Cost
    Gross profit
    2010
    Revcog(14.180.000.000
    X 100%)
    Cost
    Gross profit
    Jurnalnya
    Akun 2007
    Dr
    akun
    Cost 6.500.0
    of
    00.000
    LTCC
    Cip
    588.385
    .040
    Reve
    nue

    Recognized prior
    year

    Recognized current
    year

    7.080.385.040

    7.080.385.040

    6.500.000.000
    588.385.040

    6.500.000.000
    588.385.040

    9.858.143.320

    7.080.385.040

    2.769.758.280

    10.200.000.000
    (341.856.680

    6.500.000.000
    588.385.040

    3.700.000.000
    (930.241.720)

    12.312.926.480

    9.858.143.320

    2.454.783.160

    12.680.000
    (367.073.520)

    10.200.000.000
    (341.856.680

    2.480.000.000
    (25.216.840)

    14.448.400.000

    12.312.926.480

    2.135.473.520

    14.180.000.000
    268.400.000

    12.680.000
    (367.073.520)

    1.500.000.000
    635.473.520

    Cr

    2008
    Dr

    Cr

    3.700.0
    00.000

    7.080.3
    85.040

    2009
    Dr

    Cr

    2.480.0
    00.000

    2.769.7
    58.280

    2010
    Dr

    Cr

    1.500.0
    00.000
    25.216.
    840
    2.454.7
    83.160

    635.473
    .520
    2.135.4
    73.520

    from
    LTCC
    CIP

    930.241
    .720

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