Kunci Jawaban Pra Uas.xlsx

Pretax income Beban Depresiasi Pendapatan Bunga Bebn Administrasi Taxable income

450,000,000 17,500,000 5,500,000 (1,000,000) 472,000,000

Taxable payable

188,800,000

DTA Income Taxes Expense Income Taxes Payable

8,800,000 180,000,000 188,800,000

Komponen Beban Pensiun Biaya jasa Beban bunga Pendapatan bunga

Rp95,000,000 Rp72,900,000 Rp68,400,000 Rp99,500,000

Kertas Kerja General Journal Entries

Items Balance 1 Jan 2016 Service cost Interest expense Interest revenue Contributions Benefits Asset loss* Journal entry for 2016 Accumulated OCI 2016 Balance, 31 Des 2016

Annual Pension Expense Rp95,000,000 Rp72,900,000 Rp68,400,000

Rp99,500,000

Cash D D K

D

Rp61,000,000

K

Rp61,000,000

K

*(68400000-67000000) Jurnal Terkait Beban pensiun Penghasilan komprehensif lain Kas Aset pensiun

ournal Entries

Memo Record

OCI-gain/loss

Pension Asset/Liability Rp50,000,000

Rp1,400,000

D

Rp1,400,000 Rp150,000 Rp1,550,000

D D D

K

Rp39,900,000

K

Rp89,900,000

K

Rp99,500,000 Rp1,400,000 Rp61,000,000 Rp39,900,000

Defined Benefit Obligation Rp810,000,000 Rp95,000,000 Rp72,900,000

K K K

Rp45,000,000

D

Rp932,900,000

K

Record

Plan Asset Rp760,000,000 D

Rp68,400,000 D Rp61,000,000 D Rp45,000,000 K Rp1,400,000 K

Rp843,000,000 D

soal 1

Harga Perolehan Mesin

135,000,000 5,000,000 140,000,000 2018

Penyusutan 2018

7,500,000

Nilai Buku 2019 Penyusutan 2019

132,500,000 11,041,666.67

Nilai Buku 2019 Tarif Penyusutan Penyusutan 2019

132,500,000 20% 26,500,000

soal 2

soal 3

Mesin Utang Wesel Kas

140,000,000 135,000,000 5,000,000

Beban Administrasi Kas

2,500,000

Beban Penyusutan Akumulasi Penyusutan

7,500,000

2,500,000

7,500,000