Nama : Siti Rahmah Fitriani

NPM : 2020220009

Kelas : S1 Akuntansi (AKT20A)

Tugas Akuntansi Keuangan Menengah 1 pertemuan 12

1. Harga paten : $54.000

Masa manfaat : 10 tahun

Jurnal untuk mencatat pembelian paten

Patents ........................................................................................ $54.000
Cash................................................................................................. $54.000
Jurnal untuk mencatat amortisasi 2022
Patents Amortization Expense................................................... $ 5.400
Patents (or Accumulated Patents Amortization)............................. $ 5.400
Perhitungan:
($54.000 / 10tahun = $5.400)

2. Nilai buku paten $43.200

Pengeluaran $24.000 +
Jumlah yang masih ada $67.200

Jurnal untuk mencatat pengeluaran

Patents....................................................................................... $24.000
Cash................................................................................................. $24.000
Jurnal untuk mencatat amortisasi 2024
Patents Amortization Expense................................................... $ 8.400
Patents (or Accumulated Patents Amortization)............................. $ 8.400
Perhitungan:
($67.200 / 8 tahun = $8.400)

3. jurnal untuk mencatat pengeluaran €68.000

Trade Names.............................................................................. €68.000
Cash................................................................................................ €68.000
jurnal untuk mencatat amortisasi tahun pertama
Trade Names Amortization Expense ......................................... € 8.500
Trade Names (or Accumulated Trade Names Amortazion)........... € 8.500
Perhitungan:
(€68.000 / 8 tahun = €8.500)
4. Jurnal pada 1 April 2022
Franchise ................................................................................... $120.000
Cash ................................................................................................ $120.000
Jurnal pada 31 Desember 2022
Amortization Expense................................................................ $11.250
Franchise ......................................................................................... $11.250
Perhitungan:
(9/12 x ($120.000 / 8 tahun) = $11.250)

5. Carrying amount $300.000

Recoverable amount $110.000 -
Loss on impairment $190.000
Jurnal:
Loss on Impairment.................................................................... $190.000
Patents .............................................................................................. $190.000

6. Setelah penurunan nilai, jumlah terpulihkan paten $130.000. maka terjadi pembalikan
sebagian dari kerugian sebesar $20.000 ($130.000 - $110.000).
Jurnal :
Patents ........................................................................................ $20.000
Recovery of Impairment Loss ......................................................... $20.000

7. Jurnal untuk mencatat biaya:

Organization Expense............................................. HK$60.000.000
Cash .......................................................................................... HK$60.000.000
Tidak ada jurnal untuk amortisasi.