Harga Jual Ertiga baru Rp 350,000,000

Harga tukar Ertiga lama Rp 125,000,000

Angsuran 3 tahun
Harga Pokok ertiga lam Rp 200,000,000
Akan dijual kembali Rp 150,000,000 laba 20%
Suku cadang Rp 3,500,000
Perbaikan Rp 2,500,000

1. Laba/Rugi Pertukaran

Nilai Tukar ###

Harga pokok barang tukar tambah

Harga jual ###
Laba Kotor Rp 30,000,000
Biaya suku Cadang Rp 3,500,000
Biaya Perbaikan Rp 2,500,000
###
Laba/Rugi Rp 11,000,000

Jurnal:
Barang Tukar Tambah ###
Piutang ###
Rugi Pertukaran Rp 11,000,000
Penjualan ###
Harga Pokok Penjualan ###
Persediaan Barang Dagang ###

Bunga Tetap
1-Feb-22 Kas Rp 8,500,000
Piutang Penjualan Angsuran Rp 6,250,000
Pendapatan Bunga Rp 2,250,000

Bunga Menurun
1-Feb-22 Kas Rp 9,625,000
Piutang Penjualan Angsuran Rp 6,250,000
Pendapatan Bunga Rp 3,375,000
1-Mar-22 Kas Rp 9,531,250
Piutang Penjualan Angsuran Rp 6,250,000
Pendapatan Bunga Rp 3,281,250
Angsuran Ke- Pokok Angsuran Bunga Angsuran Sisa Penjualan
Rp 225,000,000
1 Rp 6,250,000 Rp 3,375,000 Rp 9,625,000 Rp 218,750,000
2 Rp 6,250,000 Rp 3,281,250 Rp 9,531,250 Rp 212,500,000
3 Rp 6,250,000 Rp 3,187,500 Rp 9,437,500 Rp 206,250,000
4 Rp 6,250,000 Rp 3,093,750 Rp 9,343,750 Rp 200,000,000
5 Rp 6,250,000 Rp 3,000,000 Rp 9,250,000 Rp 193,750,000
6 Rp 6,250,000 Rp 2,906,250 Rp 9,156,250 Rp 187,500,000
7 Rp 6,250,000 Rp 2,812,500 Rp 9,062,500 Rp 181,250,000
8 Rp 6,250,000 Rp 2,718,750 Rp 8,968,750 Rp 175,000,000
9 Rp 6,250,000 Rp 2,625,000 Rp 8,875,000 Rp 168,750,000
10 Rp 6,250,000 Rp 2,531,250 Rp 8,781,250 Rp 162,500,000
11 Rp 6,250,000 Rp 2,437,500 Rp 8,687,500 Rp 156,250,000
12 Rp 6,250,000 Rp 2,812,500 Rp 9,062,500 Rp 181,250,000
13 Rp 6,250,000 Rp 2,718,750 Rp 8,968,750 Rp 175,000,000
14 Rp 6,250,000 Rp 2,625,000 Rp 8,875,000 Rp 168,750,000
15 Rp 6,250,000 Rp 2,531,250 Rp 8,781,250 Rp 162,500,000
12 Rp 6,250,000 Rp 2,343,750 Rp 8,593,750 Rp 150,000,000
13 Rp 6,250,000 Rp 2,250,000 Rp 8,500,000 Rp 143,750,000
14 Rp 6,250,000 Rp 2,156,250 Rp 8,406,250 Rp 137,500,000
15 Rp 6,250,000 Rp 2,062,500 Rp 8,312,500 Rp 131,250,000
16 Rp 6,250,000 Rp 1,968,750 Rp 8,218,750 Rp 125,000,000
17 Rp 6,250,000 Rp 1,875,000 Rp 8,125,000 Rp 118,750,000
18 Rp 6,250,000 Rp 1,781,250 Rp 8,031,250 Rp 112,500,000
19 Rp 6,250,000 Rp 1,687,500 Rp 7,937,500 Rp 106,250,000
20 Rp 6,250,000 Rp 1,593,750 Rp 7,843,750 Rp 100,000,000
21 Rp 6,250,000 Rp 1,500,000 Rp 7,750,000 Rp 93,750,000
22 Rp 6,250,000 Rp 1,406,250 Rp 7,656,250 Rp 87,500,000
23 Rp 6,250,000 Rp 1,312,500 Rp 7,562,500 Rp 81,250,000
24 Rp 6,250,000 Rp 1,218,750 Rp 7,468,750 Rp 75,000,000
25 Rp 6,250,000 Rp 1,125,000 Rp 7,375,000 Rp 68,750,000
26 Rp 6,250,000 Rp 1,031,250 Rp 7,281,250 Rp 62,500,000
27 Rp 6,250,000 Rp 937,500 Rp 7,187,500 Rp 56,250,000
28 Rp 6,250,000 Rp 843,750 Rp 7,093,750 Rp 50,000,000
29 Rp 6,250,000 Rp 750,000 Rp 7,000,000 Rp 43,750,000
30 Rp 6,250,000 Rp 656,250 Rp 6,906,250 Rp 37,500,000
31 Rp 6,250,000 Rp 562,500 Rp 6,812,500 Rp 31,250,000
32 Rp 6,250,000 Rp 468,750 Rp 6,718,750 Rp 25,000,000
33 Rp 6,250,000 Rp 375,000 Rp 6,625,000 Rp 18,750,000
34 Rp 6,250,000 Rp 281,250 Rp 6,531,250 Rp 12,500,000
35 Rp 6,250,000 Rp 187,500 Rp 6,437,500 Rp 6,250,000
36 Rp 6,250,000 Rp 93,750 Rp 6,343,750 Rp -
=pmt(0,015;36