Latihan Soal & Tugas Accounting for Lease

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LATIHAN SOAL ACCOUNTING FOR LEASE

SOAL I :

Pada tgl. 1 Agustus 2004 PT. A

Pada tgl. 1 Agustus 2004 PT. AJI FINANCE memperoleh 1 JI FINANCE memperoleh 1 unit sepeda motor dengan cost unit sepeda motor dengan cost p 1! "uta p 1! "uta dandan dilease#an #e Tn. $ulian dg per"an"ian se%agai %eri#ut &

dilease#an #e Tn. $ulian dg per"an"ian se%agai %eri#ut &



 'asa lease ( tahun) tida# dapat di%atal#an'asa lease ( tahun) tida# dapat di%atal#an



 'inimum lease pa*ment plus e+ecutor* cost p ,00.000 per 'inimum lease pa*ment plus e+ecutor* cost p ,00.000 per tahun di%a*ar di mu#a mulai tanggal 1tahun di%a*ar di mu#a mulai tanggal 1 Agustus 2004

Agustus 2004



 Ting#at %unga disepa#ati se%esar !- per tahunTing#at %unga disepa#ati se%esar !- per tahun



 iper#ira#an sepediper#ira#an sepeda motor terse%ut mempun*a motor terse%ut mempun*ai masa man/aat ( tahun) ai masa man/aat ( tahun) nilai residu p (.000nilai residu p (.000.000.000 di"amin oleh Tn. $

di"amin oleh Tn. $IAN guarranteed residuaIAN guarranteed residual 3alue l 3alue dan disusut#an dengdan disusut#an dengan metode 5taight6an metode 5taight6 ine.

ine.

D i m i n t a : D i m i n t a :



 Dari sisi LESSOR :Dari sisi LESSOR : 1.

1. 'enentu#an %esarn*a minimum lease pa*ment per tahun'enentu#an %esarn*a minimum lease pa*ment per tahun 2.

2. 'em%uat Ta%el Amortisasi ease'em%uat Ta%el Amortisasi ease ,.

,. 'em%uat a*at "urnal 'em%uat a*at "urnal *ang diperlu#an PT. A*ang diperlu#an PT. AJI FINANCE eassor JI FINANCE eassor se%agai %eri#ut &se%agai %eri#ut & a.

a. ari tgl. 1 Aari tgl. 1 Agustus 2004 sampai ,1 gustus 2004 sampai ,1 esem%er esem%er 200(200( %.

%. Pada tgl. 1 Agustus 2007) a#hir masa lease) %ila /air mar#et 3alue nilai residu #omputer ts% pPada tgl. 1 Agustus 2007) a#hir masa lease) %ila /air mar#et 3alue nilai residu #omputer ts% p 4.200.000

4.200.000



 Dari sisi LESSEE :Dari sisi LESSEE : 1.

1. 'enentu#an %esarn*a nilai *ang di#apitalisir se%agai a#ti3a'enentu#an %esarn*a nilai *ang di#apitalisir se%agai a#ti3a 2.

2. 'em%uat Ta%el Amortisasi ease'em%uat Ta%el Amortisasi ease ,.

,. 'em%uat a*at "urnal *ang 'em%uat a*at "urnal *ang diperlu#an Tn. $IAN eassee se%agai %eri#ut &diperlu#an Tn. $IAN eassee se%agai %eri#ut & a.

a. ari tgl. 1 Aari tgl. 1 Agustus 2004 sampgustus 2004 sampai ,1 esem%er ai ,1 esem%er 200(200( %.

%. Pada tgl. 1 Agustus 2007) a#hir masa lease) %ila /air mar#et 3alue nilai residu #omputer ts% pPada tgl. 1 Agustus 2007) a#hir masa lease) %ila /air mar#et 3alue nilai residu #omputer ts% p 4.200.000

4.200.000

JAWABAN : JAWABAN :

DARI SISI LESSOR (PT. AJI FINANCE) : DARI SISI LESSOR (PT. AJI FINANCE) : .

. P!n!nt"an #inim"m L!as! Pa$m!nt :P!n!nt"an #inim"m L!as! Pa$m!nt : F

F''8 8 55eeppeedda a ''oottoorr p p 11!!..000000..000000 P8

P8 dr dr NiNilalai i eesisidu du 99 A + A + PP8F 8F TTa%a%le le II II () () !-!- 9

9 p p (.(.00000.0.00000 0 + + 1:1:11)0)0!!(( ₉₉

9

9 p p ((..000000..00000 0 + + 00));;!!00; ; 99 66  ,,..4400,,..000000 N

Nii%%aai i $$& & aa''aan n iitt""tt""  & & ##LLPP RR  **..++,,--.. /////////// /////////// P8 P8 n n 99   + + PP8F 8F TTaa%l%le e 8 8 () () !-!- 1 1 < < 1:1)0!1:1)0!( 6 1( 6 1  p p 1414.(.(77==.0.000 00 9 9  + >>+ >>>>>>>>>>>>

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0)0! p 14.(7=.000 9  + 4),121

R / p 14.(7=.000 : 4),121 9 R 0.01+.

2. TABEL A#ORTISASI LEASE (GUARRANTEED RESIDUAL 3ALUE)

T? EA5E PA$'ENT INTEE5T E8ENE PENTPAN NET IN85T'ENT NET IN8E5T'ENT 1 2 9 !- + 4 , 9 1 < 2 4 9 4 < , 1:!:04 1:!:04 1:!:0( 1:!:0; 1:!:0= 1:!:0! 1:!:07 6 p ,.,!(.000 ,.,!(.000 ,.,!(.000 ,.,!(.000 ,.,!(.000 (.000.000 6 6 p 1.1;7.200 771.7,; !00.471 (7,.=,0 @ ,;7.;4, 6 p ,.,!(.000 2.21(.!00 2.,7,.0;4 2.(!4.(07 2.=71.2=0 4.;,0.,(= p 1!.000.000 14.;1(.000 12.,77.200 10.00;.1,; =.421.;2= 4.;,0.,(= 0 @ Pem%ulatan  p =!( 0. A$at J"rna% L!ss4r :

DATE ACCOUNTS DEBIT CREDIT

2004 Agst 1

ease Pa*ment ecei3a%le B( + ,..,!(.000  ( "tD

8ehicle

nearned Interest e3enue

21.72(.000 6 6 6 1!.000.000 ,.72(.000 Cash

ease Pa*ment ecei3a%le E+ecutor* Cost Pa*a%le

,.;!(.000 6 6 6 ,.,!(.000 ,00.000

es ,1 nearned Interest e3enue

Interest e3enue

Interest re3enue tg. 1 Agst < ,1 es 04 9 (:12 + 1.1;7.200 9 4!=.1;= 4!=.1;= 6 6 4!=.1;= 200( Agst 1 Cash

ease Pa*ment ecei3a%le E+ecutor* Cost ,.;!(.000 6 6 6 ,.,!(.000 ,00.000 nearned Interest e3enue

Interest e3enue

Interest re3enue tg. 1 Jan < 1 Agst 0( 9 =:12 + 1.1;7.200 9 ;!2.0,,

;!2.0,, 6

6 ;!2.0,,

es ,1 nearned Interest e3enue

Interest e3enue

Interest re3enue tg. 1 Agst < ,1 es 0( 9 (:12 + 771.7,; 9 41,.,0= 41,.,0= 6 6 41,.,0= 2007

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Agst 1 A'5ir #asa L!as! : nearned Interest e3enue

Interest e3enue

Interest re3enue tg. 1 Jan < 1 Agst 07 9 =:12 + ,;7.;4, 9 21(.;2(

Cash

ease Pa*ment ecei3a%le

21(.;2( 6 (.000.000 6 6 21(.;2( 6 (.000.000

DARI SISI LESSEE (Tn. 6ULIAN) :

. P!n!nt"an ni%ai $& i'aita%isir s7& a'ti8a : P3 #inim"m L!as! Pa$m!nt &

P8 n 9  + P8F Ta%le 8 () !- 1 < 1:1)0!( 6 1 P8 n 9  + >>>>>>> 0)0! P8 n 9 p ,.,!(.000 : 4),121 9 p 14.(7;.4(! & P8 9 A + P8F Ta%le II () !- p (.000.000 + 1:1)0! ( ₉ p (.000.000 + 0);!0; 9  ,.40,.000

Ni%ai $& i'aita%isir R 1..

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2. TABEL A#ORTISASI LEASE (GUARRANTEED RESIDUAL 3ALUE)

T? EA5E PA$'ENT INTEE5T EPEN5E PENTPAN GI?ATIN C GI?ATIN N CAPITA EA5E 1 2 9 !- + 4 , 9 1 < 2 4 9 4 < , 1:!:04 1:!:04 1:!:0( 1:!:0; 1:!:0= 1:!:0! 1:!:07 6 p ,.,!(.000 ,.,!(.000 ,.,!(.000 ,.,!(.000 ,.,!(.000 (.000.000 6 6 p 1.1;7.200 771.7,; !00.471 (7,.=,0 @ ,;7.;4, 6 p ,.,!(.000 2.21(.!00 2.,7,.0;4 2.(!4.(07 2.=71.2=0 4.;,0.,(= p 1!.000.000 14.;1(.000 12.,77.200 10.00;.1,; =.421.;2= 4.;,0.,(= 0 @ Pem%ulatan  p =!( 0. A$at J"rna% :

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2004 Agst 1

eased EHuipment

%ligation under Capital ease

1!.000.000 6

6 1!.000.000 E+ecutor* Cost

Cash ,00.000 ,.,!(.000 6 6 6 ,.;!(.000

es ,1 Interest E+pense

Interest Pa*a%le

Accrued int. e+p. tg. 1 Agst < ,1 es 04 9 (:12 + 1.1;7.200 9 4!=.1;=

4!=.1;= 6

6 4!=.1;=

epreciation E+pense6eased EHuipment Accum. epreciation6eased EHuipment epresiasi tg. 1 Agst < ,1 es 04

9 (:12 + 2.;00.000@ 9 1.0!,.,,, @epr:th 9 1! "t < ( "t : ( 9 2.;00.000 1.0!,.,,, 6 6 1.0!,.,,, 200( Jan 1 Interest Pa*a%le Interest E+pense 4!=.1;= 6 6 4!=.1;=

Agst 1 E+ecutor* Cost

Interest E+pense

Cash ,00.000 1.1;7.200 2.21(.!00 6 6 6 6 ,.;!(.000

es ,1 Interest E+pense

Interest Pa*a%le

Accrued int. e+p. tg. 1 Agst < ,1 es 0( 9 (:12 + 771.7,; 9 41,.,0=

41,.,0= 6

6 41,.,0=

epreciation E+pense6eased EHuipment Accum. epreciation6eased EHuipment epresiasi 1 th 2.;00.000 6 6 2.;00.000 2007

Agst 1 A'5ir #asa L!as! :

epreciation E+pense6eased EHuipment Accum. epreciation6eased EHuipment epresiasi tg. 1 Jan < 1 Agst 0(

9 =:12 + 2.;00.000 9 1.(1;.;;= oss on Capital ease

Interest E+pense

Accum. epreciation6eased EHuipment eased EHuipment Cash 1.(1;.;;= 6 !00.000 ,;7.;4, 4.;,0.,(= 1,.000.000 6 6 6 1.(1;.;;= 6 6 6 6 1!.000.000 !00.000

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TUGAS

Pada tgl. 1 Pe%ruari 2000 Tn. FAI5A melease ( unit #omputer pada AIFI FINANCE dengan menandatangani per"an"ian se%agai %eri#ut &

 'asa lease ( tahun) tida# dapat di%atal#an

 'inimum lease pa*ment se%esar p 4.1!=.2(0)6 termasu# e+ecutor* cost p ,00.000)6 per tahun

di%a*ar di mu#a mulai tanggal 1 Pe%ruari 2000

 Gargain purchase option ditetap#an se%esar p 1.(00.000)6 *ang dapat diguna#an setelah masa lease

%era#hir

 Ting#at %unga disepa#ati se%esar 1!- per tahun

 iper#ira#an #omputer terse%ut mempun*ai masa man/aat ; tahun) tanpa nilai residu dan disusut#an

dengan metode 5taight6ine oleh Tn. FAI5A  i m i n t a &

1. 'enentu#an %esarn*a nilai *ang di#apitalisir se%agai a#ti3a

2. 'em%uat Ta%el Amortisasi ease

,. 'em%uat a*at "urnal *ang diperlu#an oleh AIFI FINANCE essor dan Tn. FAI5A eassee

%eri#ut &

a. ari tgl. 1 Pe%ruari 2000 sampai ,1 esem%er 2001