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24may22 - Intangible Assets - For Students
24may22 - Intangible Assets - For Students
24may22 - Intangible Assets - For Students
Contoh :
Equipment 100,000
Acc depr - 70,000
Book value 30,000
Value in use = nilai sekarang dari estimasi cash flow selama sisa masa manfa
Value in use = $21.000
Jurnal :
Impairment loss 8,000
Acc depr 8,000
Jika sebelumnya telah diakui impairment dan terjadi
recovery
1-Jan-20
Carrying amount 1,600,000
Recoverable amoun 1,750,000
Recovery 150,000
Catatan :
Jumlah pemulihan tidak boleh melebihi jumlah impairment yang telah diakui
3 business unit are supporting each other, but mainly depends on existenc
of Training Business. Main business of this group is giving the "motivation
When the training is conducted, it will use building management to provid
and catering unit to provide the food.
In the last 2 years, the demand of training is decrease extremely due to the
competition with the new model. The revenue of training business is decre
followed by management building and catering services.
Based on the evaluation from business appraisal, the recoverable amount
business unit as follows :
Required :
Prepare adjustment entries based on the latest condition
Training :
Total assets 437,000
RA 420,000
Impairment 17,000
Jurnal :
Impairment loss 15,000
Acc depr - equipment 2,368
Acc depr - building 6,316
Land 6,316
Management Building :
Total assets 986,000
RA 1,200,000
No Impairment -
Catering :
Total assets 192,000
RA 180,000
Impairment 12,000
Jan - Jun
Research expense 100,000
Cash 100,000
Jul - Dec
Development (A) 400,000
Cash 400,000
Development akan di amortisasi selama masa siklus dari obat yang dihasilka
Latihan soal
Dikumpul hari ini maksimal jam 13.30 via google form
Tulis tangan, tulis nama dan ttd di kanan atas lembar jawaban
Minggu depan, Senin, 30 Mei 2022 jam 19.00 akan dikirim link quiz di video yo
Video hari ini akan di upload ke youtube : Dr. Ahalik, CPA
Aset takberwujud yang diciptakan sendiri
biasanya melalui tahap R & D
31 dec 19/20/21
Amortization expense
Customer list
Goodwill agak berbeda dengan intangible asset yang lain.
Goodwill muncul dari proses kombinasi bisnis (business com
Kombinasi bisnis :
1. Merger
A+B=A
Perusahaan A membeli Perusahaan B dan Perusahaan B dib
2. Akuisisi
Perusahaan A membeli kepemilikan saham di perusahaan B
sehingga A menjadi induk, B menjadi anak
B tetap eksis
Contoh merger :
Laporan Posisi Keuangan Co B sbb :
Assets 1,000
Liabilities 200
Equity 800
Jurnal di A :
Assets - B 1,000
Goodwill 150
Liabilities - B 200
Cash 950
Jurnal di A :
Assets - B 1,000
Liabilities - B 150
Cash 750
Gain on bargain purchase 100
nilai aset dan liabilitas dari Tractorling.
Jurnal :
Cash 25,000
A/R 35,000
Inventory 122,000
Patents 18,000
PPE 205,000
Gain on bargain purchase 20,000
Liabilities 55,000
Cash 330,000
Ciri2 aset tetap telah impaired :
1. Obsolete
2. Rusak parah
3. Tertinggal teknologi
ai terpulihkan)
22,000
whichever is higher
Value in use
(Nilai pakai)
21,000
s kas masa depan yang diharapkan mengalir ke perusahaan
s follows :
Catering
0 50.000
0 10.000
0 1.000
0 100.000
0) (27.000)
0 50.000
0) (5.000)
0 -
0 50.000
0 10.000
0 1.000
0 100.000
0) (27.000)
0 50.000
0) (5.000)
0 -
0 13.000
0 192.000
depends on existence
ving the "motivation" training.
nagement to provide the place
Catering
0 180.000
on
ngible assets
on / intangible assets
nnya apakah
penurunan
g sudah terkenal :
xx
xx
2,000,000
2,000,000
ble asset yang lain.
si bisnis (business combination)
dan Perusahaan B dibubarkan.
ham di perusahaan B
n harga $950
SOAL 1
Soal 2
SOAL 3
Misal,
PT. Kimia Farma selama tahun 2020 dari Mar-Jul mengeluarkan biaya untuk riset vaksin co
Pada Agustus 2020, hasil dari riset telah menemukan prototype vaksin yang akan dikemba
sebesar $100.000 sampai saat ini.
Diminta :
Buat jurnal yang diperlukan pada periode Mar-Jul dan periode agustus
aya untuk riset vaksin covid 19 sebesar $200.000.