Accounts

Building
Accounts Receivables
Trading Securities
Loss on sale of Investment
Available for Sale Investment
Prepaid Insurance
Notes Payable (due in 1 Feb 2016)
Accumulated Depreciation - Building
Accounts Payable
Share Premium - Ordinary
Unearned Fees
Interest Payable
Notes Payable (due in 1 July 2018)

Amount
60,000.00
9,000.00
3,000.00
800.00
6,500.00
12,000.00
3,500.00
21,000.00
4,500.00
11,000.00
500.00
600.00
2,000.00

Share Capital - Ordinary (Rp 1000, 100000 authorized,

60000 issued and outstanding)
Sales Discount
Retained Earnings
Cash Dividends (paid)
Sales
Sales Returns and Allowances
Dividend Revenue
Revaluation surplus on equipment (net of tax)
Merchandise Inventory (31 Dec 2014)
Cost of Goods Sold
Utilities Expense
Interest Expense
Salaries Expense
Depreciation Expense
(Loss) /Gain from discontinued operation (net of tax)
Income Tax Expense
Unrealized Gain on AFS Securities (net of tax)
Cash
???

60,000.00
2,500.00
20,900.00
5,500.00
65,000.00
2,000.00
400.00
1,100.00
12,000.00
30,000.00
7,500.00
1,900.00
12,500.00
5,000.00
800.00
500.00
400.00

PT Krakatau
Statement of Comprehensive Income
For the year ended December 31, 2014 (in thousands Rp)
Sales
65,000.00
- sales return
(2,000.00)
- sales discount
(2,500.00)
net sales
- COGS
gross profit
selling and adm expense
salaries expense
utilities expense
depreciation expense

other income and other expense

loss on sale of investment
dividen revenue
income from operations
interest expense
income before income tax
income tax expense
income from continuing operations
discontinued operations
(loss)/gain from discontinued tax (net of tax)
Net income
OCI
revaluation surplus on equipment (NAT)
unrealized gain on AFS securities (NAT)
comprehensive income

PT Krakatau
Statement of changes in equity
For the year ended December 31, 2014 (in thousands Rp)

Beg Balance
Additional
Net income
Dividends
OCI
Revaluation surplus on equipment (net of tax)
Unrealized Gain on AFS Securities (net of tax)

Share Capital Ordinary

60,000.00

60,000.00
PT Krakatau
Statement of Financial Position
As of December 31, 2014
ASSETS
Current asset
cash
trading securities
AR
prepaid insurance
MI
total current asset
Non current aset

21,000.00
3,000.00
9,000.00
12,000.00
12,000.00

long term investment

AFS
PPE
Building
Acc. Depr
total non current asset

6,500.00
60,000.00
(21,000.00)

total assets
LIABILITIES
current liabilities
AP
Unearned fees
Interest payable
total current liabilities
non current liabilities
NP (due 1 feb 2016)
NP (due 1 july 2018)

4,500.00
500.00
600.00

3,500.00
2,000.00

total non current liabilities

total liabilities
EQUITY
share capital ordinary
share premium ordinary
RE
AOCI

60,000.00
11,000.00
18,900.00

Revaluation surplus on equipment (net of tax)

1,100.00

Unrealized Gain on AFS Securities (net of tax)

total equity
total liabilities and equity

400.00

NCA
CA
CA
IS - other expense
NCA
CA
NCL
NCA
CL
Equity
CL
CL
NCL

Format statement of comprehensive income

Equity
IS
Equity
- RE
IS
IS
IS
OCI
CA
IS
IS
IS
IS
IS
IS
IS
OCI

Net income
+/- OCI (NAT)
Comprehensive income

me
housands Rp)

60,500.00
(30,000.00)
30,500.00
(12,500.00)
(7,500.00)
(5,000.00)

Sales (net sales)

- COGS
Gross profit
- selling and adm expense
+/- other income and other expense
income from operations
- interest expense
income befor income tax
-Income tax expense
Income from continuing operation
+/- discontinued operation (NAT)

(800.00)
400.00
5,100.00
(1,900.00)
3,200.00
(500.00)
2,700.00
800.00
3,500.00
1,100.00
400.00
5,000.00

atau
nges in equity
31, 2014 (in thousands Rp)
Share Premium Ordinary
11,000.00

RE
20,900.00

AOCI
-

3,500.00
(5,500.00)

11,000.00

atau
ncial Position
er 31, 2014

57,000.00

18,900.00

1,100.00
400.00
1,500.00

Total
91,900.00
3,500.00
(5,500.00)
1,100.00
400.00
91,400.00

45,500.00
102,500.00

5,600.00

5,500.00
11,100.00

91,400.00
102,500.00

Date

Description

Mutasi Inventory

Mei
1 Beginning balance
4 Sales
11 Purchase
13 Sales
20 Purchase
27 Sale
28 Sale
29 Purchase
31 Ending balance

100
-80
150
-120
160
-100
-80
70
100

FIFO periodik
Date

Unit
29-May
20-May

Persediaan akhir
Date

Cost/Unit
70
30
100.00

Unit
1-May
11-May
20-May

9,000.00
8,000.00

Cost/Unit
100
150
130
380

HPP
Penjualan

6000
7000
8,000.00

3,520,000.00

- HPP
Laba Kotor

(2,930,000.00)
590,000.00

Rata-rata periodik
unit
Beginning balance
Purchase

total
100
150
160
70
480
7,416.67

goods available for sale

average cost/unit
Unit
Persediaan akhir
HPP
Penjualan
- HPP
Laba Kotor

600,000.00
1,050,000.00
1,280,000.00
630,000.00
3,560,000.00

Cost/Unit
100.00
380
3,520,000.00
(2,818,333.33)
701,666.67

7,416.67
7,416.67

Rp
6,000.00
8,000.00
7,000.00
9,000.00
8,000.00
10,000.00
10,000.00
9,000.00

Total
630,000.00
240,000.00
870,000.00
Total
600,000.00
1,050,000
1,280,000.00
2,930,000.00

Total
741,666.67
2,818,333.33

Total
600,000.00
(640,000.00)
1,050,000.00
(1,080,000.00)
1,280,000.00
(1,000,000.00)
(800,000.00)
630,000.00

Jenis Persediaan
AB
CD
EF
GH
IJ
Total

Unit
5,000
10,000
5,000
15,000
20,000
55,000

Cost per Unit

Estimasi Harga Jual
(FIFO)
per Unit
10,000
15,000
5,000
10,000
15,000
25,000
20,000
35,000
3,000
10,000

c ) Jurnal Penyesuaian
Loss due decline to
NRV/COGS
Allowance to reduce
inventory to
NRV/Inventory

60,000,000

60,000,000

Estimasi Biaya
Menyelesaikan dan
Menjual per Unit
3,000
4,000
13,000
18,000
5,000

NRV per unit

12,000
6,000
12,000
17,000
5,000

Total Cost (FIFO)

50,000,000
50,000,000
75,000,000
300,000,000
60,000,000

a) Total NRV
60,000,000
60,000,000
60,000,000
255,000,000
100,000,000

b) Nilai persediaan di
neraca (LCNRV)
50,000,000
50,000,000
60,000,000
255,000,000
60,000,000

Loss
(15,000,000)
(45,000,000)
(60,000,000)

Konsumen
PT A
PT B
PT C
PT D
Piutang lainnya

Nilai Piutang
(Jutaan Rupiah)
300.00
480.00
160.00
240.00
1,060.00

Ada bukti objektif

ada
tidak ada
ada
tidak ada

Penurunan nilai individual

Piutang PT A
Nilai tercatat
Estimasi tertagih
(PV (10%,1), 150

136.36

(PV (10%,2), 150

123.97

300.00

260.33
39.67

Penurunan nilai piutang PT A

Piutang PT C
Nilai tercatat
Estimasi tertagih

160.00

(PV (10%,1), 100

Penurunan nilai piutang PT C
Penurunan nilai kolektif
PT B
PT D
Piutang lainnya

90.91
69.09

480.00
240.00
1,060.00
1,780.00
3%
53.40

estimasi penurunan nilai

Penurunan nilai kolektif
a) Total penurunan nilai
AFDA beg
AFDA penyesuaian
AFDA ending

- cr
162.16 cr
162.16 cr

b) Jurnal penyesuaian
BDE/impairment loss of AR
AFDA

162.16

c) Penyajian
AR
- AFDA
NRV

162.16

2,240.00
(162.16)
2,077.84

Jenis Penurunan nilai

individual
kolektif
individual
kolektif
kolektif

150/(1 + 10%)^1
150/(1 + 10%)^2

100/(1 + 10%)^1

162.16 --> ending AFDA

Pengeluaran yang terjadi terkait pembangunan lini produk

baru
untuk biaya pegawai yang merenovasi interior pabrik agar sesuai dengan lini produksi yang baru
untuk menyiapkan area lini produksi
untuk membeli mesin produksi
untuk merancang desain dan layout pabrik
Biaya instalasi dan perakitan mesin
Biaya administrasi dan biaya overhead setelah instalasi selesai
Biaya uji coba mesin
Jasa profesional terkait instalasi mesin
Biaya peresmian lini produksi baru
Biaya untuk memperkenalkan produk baru

Nilai perolehan aset tetap

untuk biaya pegawai yang merenovasi interior pabrik agar sesuai dengan lini produksi yang baru
untuk menyiapkan area lini produksi
untuk membeli mesin produksi
untuk merancang desain dan layout pabrik
Biaya instalasi dan perakitan mesin
Biaya uji coba mesin
Jasa profesional terkait instalasi mesin

case 2
harga beli tanah
bongkar bangunan
akte
jual puing bangunan
harga perolehan tanah ?

50,000.00
100,000.00
5,000,000.00
60,000.00
55,000.00
25,000.00
40,000.00
20,000.00
30,000.00
950,000.00

Capitalize/expense
capitalize
capitalize
capitalize
capitalize
capitalize
expense
capitalize
capitalize
expense
expense

50,000.00
100,000.00
5,000,000.00
60,000.00
55,000.00
40,000.00

capitalize
capitalize
capitalize
capitalize
capitalize
capitalize

20,000.00 capitalize
5,325,000.00

1000
500
200
50

1000
500
200
-50
1650

2013
600

Harga perolehan
Nilai wajar
Unrealized gain (loss)

2013
675
75

a) Jurnal revaluasi
31-Dec-13 Land

75
Unrealized gain on revaluation
(OCI)

31-Dec-14 Impairment loss (other expense)

60

Unrealized gain on revaluation (OCI)

Land

75

31-Dec-15 Land

40
recovery Impairment loss (other income)

b) Dampak transaksi ke laporan keuangan berikut

Penyajian Laporan Laba Rugi Komprehensif 2013
OCI
Unrealized gain on revaluation (OCI)

75

Penyajian Laporan Posisi Keuangan 2013

Equity
AOCI

75

case 2
tanggal perolehan
cost equipment
nilai sisa
umur manfaat
metode depr
nilai wajar 31 des 2015
nilai wajar 31 des 2016

1-Jan-15
100
0
5
garis lurus
120
80

jurnal revaluasi
CA 31 des 2015
cost
- acc depr
CA

100
20
80

FV
- CA
unrealized gain on revaluation

120
80
40

Jurnal 31 des 2015

acc.depr

20

equipment
equipment
unrealized gain on revaluation
penyajian 31 des 2015
equipment
- acc depr
CA after revaluation
depr exp stlh reval

20
40
40

120
0
120
CA - nilai sisa/ sisa umur manfaat
30

CA 31 des 2016
equipment
- acc depr

FV
- CA
unrealized gain (loss) on revaluatio

120
-30
90
80
-90
-10

jurnal perpindahan OCI ke RE --> unrealized gain/sisa umur manfaat atau selisih depr ex
unrealized gain on revaluation
10 30 - 20 atau 40/4thn
RE
10
Jurnal 31 des 2016
acc.depr
equipment
unrealized gain on revaluation
equipment

30
30
10
10

2014

2015

540
-135

580
40

75

135

40

FV vs CA

t atau selisih depr expense after - depre expense before

0 - 20 atau 40/4thn