Jawaban 1

a. Peralatan kantor A (Straight Line)

BOOK VALUE BOOK

DEPRECIABLE ANNUAL ACCUMULATE
YEAR BEGINNING RATE VALUE END
COST DEPRECIATION DEPRECIATION
OF YEAR OF YEAR
2014 52.000.000 50.000.000 20% X 5.000.000 5.000.000 47.000.000
6/12
2015 47.000.000 50.000.000 20% 10.000.000 15.000.000 37.000.000
2016 37.000.000 50.000.000 20% x 3.333.333 18.333.333 33.666.667
4/12

Peralatan kantor B (Straight Line)

BOOK VALUE BOOK

DEPRECIABLE ANNUAL ACCUMULATE
YEAR BEGINNING RATE VALUE END
COST DEPRECIATION DEPRECIATION
OF YEAR OF YEAR
2016 75.000.000 70.000.000 20% X 9.333.333 9.333.333 65.666.667
8/12
2017 65.666.667 70.000.000 20% 14.000.000 23.333.333 51.666.667

ACCOUNT TITLES AND

DATE REF DEBIT CREDIT
EXPLANATION
July
3 Office Equipment A 52.000.000
14
Cash 52.000.000

Des 14 31 Depreciation Expense 5.000.000

Acc. Dep – Office Equip A 5.000.000

Des 15 31 Depreciation Expense 10.000.000

Acc. Dep – Office Equip A 10.000.000

April
20 Depreciation Expense 3.333.333
16
Acc. Dep – Office Equip A 3.333.333

April
20 Cash 18.000.000
16
Acc. Dep – Offive Equip A 18.333.333
Loss on Sale 15.666.667
Office Equipment A 52.000.000

April
20 Office Equipment B 75.000.000
16
Cash 75.000.000

Des 16 31 Depreciation Expense 9.333.333

Acc. Dep – Office Equip B 9.333.333
 b. Peralatan Toko C (Double Declining)

BOOK VALUE ACCUMULATE

ANNUAL BOOK
YEAR BEGINNING RATE DEPRECIATIO
DEPRECIATION VALUE
YEAR N
2015 48.000.000 40% 19.200.000 19.200.000 28.800.000
2016 28.800.000 40% 11.520.000 30.720.000 17.280.000

ACCOUNT TITLES AND

DATE REF DEBIT CREDIT
EXPLANATION
Jan 15 5 Store Equipment C 48.000.000
Cash 48.000.000

Des 15 31 Depreciation Expense 19.200.000

Acc. Dep – Store Equip C 19.200.000

Des 16 31 Depreciation Expense 11.520.000

Acc. Dep – Store Equip C 11.520.000

Jan 17 5 Acc. Dep – Store Equip C 30.720.000

Loss on Disposal 17.280.000
Store Equipment C 48.000.000

c. Mesin G (Unit of Activity)

𝐻𝑃−𝑁𝑅 300.000.000−30.000.000
Depreciation cost/unit = = = 2700
𝐸𝑠𝑡𝑖𝑚𝑎𝑠𝑖 𝑡𝑜𝑡𝑎𝑙 100.000

ANNUAL ACCUMULATE BOOK

YEAR ESTIMASI COST/UNIT
DEPRECIATION DEPRECIATION VALUE
2015 22.000 2700 59.400.000 59.400.000 240.600.000
2016 21.000 2700 56.700.000 116.100.000 183.900.000
2017 11.000 2700 29.700.000 145.800.000 154.200.000

ACCOUNT TITLES AND

DATE REF DEBIT CREDIT
EXPLANATION
Mei 15 2 Machine G 300.000.000
Cash 300.000.000

Des 15 31 Depreciation Expense 59.400.000

Acc. Dep – Machine G 59.400.000

Des 16 31 Depreciation Expense 56.700.000

Acc. Dep – Machine G 56.700.000

Juni 17 12 Depreciation Expense 29.700.000

Acc. Dep – Store Equip C 29.700.000

Juni 17 12 Cash 180.000.000

Acc. Dep – Store Equip C 145.800.000
Gain on Sale 25.800.000
Machine G 300.000
 d. Gedung (Straight Line)

BOOK VALUE BOOK

DEPRECIABLE ANNUAL ACCUMULATE
YEAR BEGINNING RATE VALUE END
COST DEPRECIATION DEPRECIATION
OF YEAR OF YEAR
2015 72.000.000 60.000.000 10% X 4.000.000 4.000.000 68.000.000
8/12
2015 68.000.000 60.000.000 10% 6.000.000 10.000.000 62.000.000
2016 62.000.000 60.000.000 10% 6.000.000 16.000.000 56.000.000

ACCOUNT TITLES AND

DATE REF DEBIT CREDIT
EXPLANATION
Mei 15 5 Land 200.000.000
Building 72.000.000
Cash 272.000.000

Des 15 31 Depreciation Expense 4.000.000

Acc. Dep – Building 4.000.000

Des 16 31 Depreciation Expense 6.000.000

Acc. Dep – Building 6.000.000

Des 17 31 Depreciation Expense 6.000.000

Acc. Dep – Building 6.000.000

Jawaban 2

a. Straight Line

BOOK VALUE BOOK

DEPRECIABLE ANNUAL ACCUMULATE
YEAR BEGINNING RATE VALUE END
COST DEPRECIATION DEPRECIATION
OF YEAR OF YEAR
2016 520.000.000 500.000.000 20% X 33.333.333 33.333.333 486.666.667
4/12
2017 486.666.667 500.000.000 20% 100.000.000 133.333.333 386.666.667
2018 386.666.667 500.000.000 20% 100.000.000 233.333.333 286.666.667
2019 286.666.667 500.000.000 20% 100.000.000 333.333.333 186.666.667

ACCOUNT TITLES AND

DATE REF DEBIT CREDIT
EXPLANATION
Sept 16 10 Machine 520.000.000
Cash 520.000.000

Des 16 31 Depreciation Expense 33.333.333

Acc. Dep – Machine 33.333.333

Des 17 31 Depreciation Expense 100.000.000

Acc. Dep – Machine 100.000.000

Des 18 31 Depreciation Expense 100.000.000

Acc. Dep – Machine 100.000.000
 Des 19 31 Depreciation Expense 100.000.000
Acc. Dep – Machine 100.000.000

1 Truck 100.000.000
Acc. Dep – Machine 333.333.333
Loss on Change 86.666.667
Machine 520.000.000

2 Cash 150.000.000
Acc. Dep – Machine 333.333.333
Loss on Sale 36.666.667
Machine 520.000.000

3 Machine – New 236.666.667

Acc. Dep – Machine 333.333.333
Cash 50.000.000
Machine – Old 520.000.000

4 Acc. Dep – Machine 333.333.333

Loss on Disposal 186.666.667
Machine 520.000.000

b. Double Declining

BOOK VALUE
ANNUAL ACCUMULATE
YEAR BEGINNING RATE BOOK VALUE
DEPRECIATION DEPRECIATION
YEAR
2016 520.000.000 40% x 69.333.333 69.333.333 450.666.667
4/12
2017 450.666.667 40% 180.266.667 249.600.000 270.400.000
2018 270.400.000 40% 108.160.000 357.760.000 162.240.000
2019 162.240.000 40% 64.896.000 422.656.000 97.344.000

ACCOUNT TITLES AND

DATE REF DEBIT CREDIT
EXPLANATION
Sept 16 10 Machine 520.000.000
Cash 520.000.000

Des 16 31 Depreciation Expense 69.333.333

Acc. Dep – Machine 69.333.333

Des 17 31 Depreciation Expense 180.266.667

Acc. Dep – Machine 180.266.667

Des 18 31 Depreciation Expense 108.160.000

Acc. Dep – Machine 108.160.000

Des 19 31 Depreciation Expense 64.896.000

Acc. Dep – Machine 64.896.000
1 Truck 100.000.000
Acc. Dep – Machine 422.656.000
Gain on Change 2.656.000
Machine 520.000.000

2 Cash 150.000.000
Acc. Dep – Machine 422.656.000
Gain on Sale 52.656.000
Machine 520.000.000

3 Machine – New 147.344.000

Acc. Dep – Machine 422.656.000
Cash 50.000.000
Machine – Old 520.000.000

4 Acc. Dep – Machine 422.656.000

Loss on Disposal 97.344.000
Machine 520.000.000

c. Unit of Activity
𝐻𝑃−𝑁𝑅 520.000.000−20.000.000
Depreciation cost/unit = 𝐸𝑠𝑡𝑖𝑚𝑎𝑠𝑖 𝑡𝑜𝑡𝑎𝑙
= 100.000
= 5.000

ANNUAL ACCUMULATE
YEAR ESTIMASI COST/UNIT BOOK VALUE
DEPRECIATION DEPRECIATION
2016 20.000 5000 100.000.000 100.000.000 420.000.000
2017 10.000 5000 50.000.000 150.000.000 370.000.000
2018 20.000 5000 100.000.000 250.000.000 270.000.000
2019 30.000 5000 150.000.000 400.000.000 120.000.000

ACCOUNT TITLES AND

DATE REF DEBIT CREDIT
EXPLANATION
Sept 16 10 Machine 520.000.000
Cash 520.000.000

Des 16 31 Depreciation Expense 100.000.000

Acc. Dep – Machine 100.000.000

Des 17 31 Depreciation Expense 50.000.000

Acc. Dep – Machine 50.000.000

Des 18 31 Depreciation Expense 100.000.000

Acc. Dep – Machine 100.000.000

Des 19 31 Depreciation Expense 150.000.000

Acc. Dep – Machine 150.000.000
 1 Truck 100.000.000
Acc. Dep – Machine 400.000.000
Loss on Change 20.000.000
Machine 520.000.000

2 Cash 150.000.000
Acc. Dep – Machine 400.000.000
Gain on Sale 30.000.000
Machine 520.000.000

3 Machine – New 170.000.000

Acc. Dep – Machine 400.000.000
Cash 50.000.000
Machine – Old 520.000.000

4 Acc. Dep – Machine 400.000.000

Loss on Disposal 120.000.000
Machine 520.000.000

Jawaban 3

DATE ACCOUNT TITLES AND EXPLANATION REF DEBIT CREDIT

Sept 11 Cash 6.000.000
Share Capital - Ordinary 6.000.000

Sept 15 Cash 3.000.000

Share Capital - Ordinary 3.000.000

Okt 2 Cash 1.500.000

Share Capital - Ordinary 1.000.000
Share Premium - Ordinary 500.000

Okt 10 Cash 7.000.000

Share Capital – Preference 4.000.000
Share Premium - Preference 3.000.000

Okt 19 Share Capital – Treasury 1.500.000

Cash 1.500.000

Nov 5 Cash 50.000

Share Premium – Treasury 100.000
Share Capital – Treasury 150.000

Nov 17 Cash 1.000.000

Share Capital – Treasury 750.000
Share Premium - Treasury 250.000
Nov 21 Cash 32.000.000
Share Capital – Preference 20.000.000
Share Premium - Preference 12.000.000

Nov 25 Cash Dividend/Retained Earning 500.000.000

Dividend Payable 500.000.000

Dec 10 Dividend Payable 500.000.000

Cash 500.000.000

Dec 20 Share Dividend 500.000*

Ordinary Share Dividen DIstributalbe 250.000
Share Premium -Ordinary 250.000
*(5%x10.000) x 1000

Jawaban 4

DATE ACCOUNT TITLES AND EXPLANATION REF DEBIT CREDIT

Jan 2 Cash 1.700.000
Share Capital - Ordinary 1.500.000
Share Premium - Ordinary 200.000

Feb 5 Cash 3.200.000

Share Capital – Ordinary 3.000.000
Share Premium - Ordinary 200.000

Feb 15 Machine 6.000.000

Share Capital – Ordinary 4.500.000
Share Premium - Ordinary 1.500.000

mar 25 Cash 500.000

Share Premium – Ordinary 250.000
Share Capital - Ordinary 750.000

Apr 28 Cash 2.000.000

Share Premium – Ordinary 1.750.000
Share Capital - Ordinary 3.750.000

Mei 3 Share Capital – Treasury 4.800.000

Cash 4.800.000

Mei 6 Share Capital – Treasury 3.600.000

Cash 3.600.000

Juni 7 Cash 2.800.000

Share Capital – Treasury 1.600.000
Share Premium - Treasury 1.200.000

Juni 17 Cash 6.000.000

Share Capital – Treasury 3.200.000
Share Premium - Treasury 2.800.000
Juli 8 Cash 1.700.000
Share Capital – Treasury 900.000
Share Premium - Treasury 800.000

Nov 9 Cash 3.600.000

Share Capital – Treasury 1.800.000
Share Premium - Treasury 1.800.000

Des 3 Cash Dividen 15.000.000

Dividen Payable 15.000.000

Des 26 Dividen Payable 15.000.000

Cash 15.000.000