Nama : Hana Ira Angelina Marpaung

Kelas : Akuntansi A
Mata Kuliah :Akuntansi Keuangan 1

1. Jurnal saat perolehan

Land Rp. 950.000
Buildings Rp. 850.000
Vehicle Rp. 350.000
Mechine Rp. 700.000
Equipment Rp. 50.000
Rp.2.900.000

Land Rp. 950.000 / Rp. 2.900.000 x Rp. 2.204.000 = Rp 722.000

Buildings Rp. 850.000 / Rp. 2.900.000 x Rp. 2.204.000 = Rp. 646.000
Vehicle Rp. 350.000 / Rp. 2.900.000 x Rp. 2.204.000 = Rp. 266.000
Mechine Rp. 700.000 / Rp. 2.900.000 x Rp. 2.204.000 = Rp. 532.000
Equipment Rp. 50.000 / Rp. 2.204.000 x Rp. 2.204.000 = Rp. 38.000
Rp. 2.204.000

Jurnal
Land Rp 722.000 -
Buildings Rp 646.000 -
Vehicle Rp 266.000 -
Mechine Rp 532.000 -
Equipment Rp 38.000 -
Cash - Rp. 2.204.000
2. Jurnal Penyusutan untuk tahun 2015,2016 dan 2017
untuk Bangunan dan Kendaraan.
a. Buildings (Straight Line Method)
 2015 (01 Juli – 31 Desember = 6 bulan)
5 6
Depreciation = 100 x Rp. 646.000 x 12
Depresiation =Rp.16.150

31/12/2015 Depreciaion Expense of Building Rp 16.150

Accumulate Deprecition of Building Rp 16.150
Jurnal mencatat penyesuaian nilai mesin
Accumulate Depresiation of Building Rp 16.150
Building Rp 16.150
 2016(12 bulan)
5 12
Depreciation = 100 x Rp.646.000 x 12
Depreciation = Rp.32.300

31/01/2016 Depreciation Expanse of Building Rp 32.300

Accumulate Deprecition of Building Rp 32.300
Jurnal mencatat penyesuaian nilai mesin
Accumulate Depreciation of Building Rp 32.300
Building Rp 32.300

 2017(12 bulan)
5 12
Depreciation = 100 x Rp. 646.000 x 12
Depreciation = Rp.32.300

31/12/2017 Depreciation Expanse of Building Rp 32.300

Accumulate Deprecition of Building Rp 32.300
Jurnal mencatat penyesuaian nilai mesin
Accumulate Depreciation of Building Rp 32.300
Building Rp 32.300
b.Vehicle (Declining Balance Method)
 2015(01 juli- 31 Desember = 6 bulan)
Depreciation =[(100% : Umur Ekonomis)x 2] x Nilai Perolehan
6
Depreciation =[(100% : 8)x 2] x 12 x Rp.266.000
Depreciation =Rp.33.250

31/12/2015 Depreciation Expense of Vehicle Rp 33.250

Accumulate Depreciation of Vehicle Rp 33.250
Jurnal mencatat penyesuain nilai mesin
Accumulate Depreciation of Vehicle Rp 32.250
Vehicle Rp 32.250
 2016(12bulan)
Depreciation =[(100% : Umur Ekonomis) x 2] x Nilai Perolehan
Depresiation =[(100% :8 x 2] x (Rp.266.000 – Rp.33.250)
Depresiation = Rp.58.187.5

31/01/2016 Depreciation Expense of Vehicle Rp 58,187.5

Accumulate Depreciation of Vehicle Rp 58,187.5
Jurnal mencatat penyesuain nilai mesin
Accumulate Depreciation of Vehicle Rp 58,187.5
Vehicle Rp 58,187.5
 2017(12 bulan)

Depresiation =[(100% : Umur Ekonomis) x 2] x Nilai Perolehan

Depresiation =[(100% : 8) x 2] x (Rp.266.000 – Rp.58.187,5)
Depresiation = Rp.51.953.1

31/12/2017 Depreciation Expense of Vehicle Rp 51,953.1

Accumulate Depreciation of Vehicle Rp 51,953.1
Jurnal mencatat penyesuain nilai mesin
Accumulate Depreciation of Vehicle Rp 51,953.1
Vehicle Rp 51,953.1
3. Jurnal penyusutan Mesin jika output produksi tahun 2015
(300.000 unit); 2016 (661.500) dan tahun 2017 (780.000
unit).
Tahun Output Produksi
2015 Rp 300,000
2016 Rp 661,500
2017 Rp 780,000
Cost−Residual Value
r (per unit) = Number of Unit
532.000−75.000
r (per unit) = 10.800 .000

r (per unit) = 0,042314815

Dep r2015 (Mechine) : 0.042314815 x Rp 300,000 = Rp 12,693

Sum of the
Dep r2016 (Mechine) : 0.042314815 x Rp 661,500 = Rp 27,990
Years Method
Dep r2017 (Mechine) : 0.042314815 x Rp 780,000 = Rp 33,000

Date Description Ref Debit Credit

2015 31 Depreciation Expense of Machine Rp 12,693 -
DES Accuulated Depreciation of Machine - Rp 12,693

2016 31 Depreciation Expense of Machine Rp 27,990 -

DES Accuulated Depreciation of Machine - Rp 27,990

2017 31 Depreciation Expense of Machine Rp 33,000 -

DES Accuulated Depreciation of Machine - Rp 33,000