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AKTIVA TETAP (Fixed Assets) PowerPoint Presentation by Douglas Cloud Professor Emeritus of Accounting Pepperdine University © Copyright 2004 South-Western,

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Presentasi berjudul: "AKTIVA TETAP (Fixed Assets) PowerPoint Presentation by Douglas Cloud Professor Emeritus of Accounting Pepperdine University © Copyright 2004 South-Western,"— Transcript presentasi:

1 AKTIVA TETAP (Fixed Assets) PowerPoint Presentation by Douglas Cloud Professor Emeritus of Accounting Pepperdine University © Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved. Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc.

2 Karakteristik Aktiva Tetap Fixed assets merupakan aktiva jangka panjang atau relatif permanen Merupakan aktiva berwujud karena terlihat secara fisik. Dimiliki dan digunakan perusahaan, tidak unt dijual sbg bagian dari operasional perush

3 Mengklasifikasikan Harga Perolehan (Costs) Is the purchased item long-lived? Yes Is the asset used in a productive purpose? No Expense Yes Fixed Assets No Investment

4

5 TanahTanah Harga beliHarga beli Pajak PenjualanPajak Penjualan PerijinanPerijinan Komisi MakelarKomisi Makelar Bea Balik NamaBea Balik Nama Biaya SurveyBiaya Survey Harga beliHarga beli Pajak PenjualanPajak Penjualan PerijinanPerijinan Komisi MakelarKomisi Makelar Bea Balik NamaBea Balik Nama Biaya SurveyBiaya Survey

6 TanahTanah Purchase pricePurchase price Sales taxesSales taxes Permits from government agenciesPermits from government agencies Broker’s commissionsBroker’s commissions Title feesTitle fees Surveying feesSurveying fees Purchase pricePurchase price Sales taxesSales taxes Permits from government agenciesPermits from government agencies Broker’s commissionsBroker’s commissions Title feesTitle fees Surveying feesSurveying fees Pajak Real estatePajak Real estate Pembongkaran bangunan yg tidak digunakanPembongkaran bangunan yg tidak digunakan Perataan tanahPerataan tanah Pengaspalan/paving yg membatasi tanahPengaspalan/paving yg membatasi tanah Pajak Real estatePajak Real estate Pembongkaran bangunan yg tidak digunakanPembongkaran bangunan yg tidak digunakan Perataan tanahPerataan tanah Pengaspalan/paving yg membatasi tanahPengaspalan/paving yg membatasi tanah

7 Jasa Arsitek Jasa Insinyur Biaya asuransi selama konstruksi Bunga pinjaman unt biaya konstruksi Jalan sekitar bangunan BangunanBangunan

8 Bangunan Bangunan Pajak Penjualan Perbaikan (Pembelian bangunan bekas) Modifikasi penggunaan Perijinan

9 Pohon & Rerumputan Pagar Area Parkir Penerangan halaman Pengaspalan area parkir Pengembangan Tanah Pengembangan Tanah

10 Mesin dan Peralatan Pajak Penjualan Biaya angkut Pemasanagan Perbaikan (Pembelian peralatan bekas)

11 Mesin dan Peralatan Asuransi pengangkutan Perakitan Modifikasi Penggunaan Pengujian sebelum penggunaan Perijinan

12 Tidak termasuk HPo Aktiva tetap:  Kerusakan akibat kekerasan  Kesalahan Pemasangan  Pencurian yg tidak diasuransikan  Kerusakan selama bongkar pasang  Denda perijinan

13 PEROLEHAN AKTIVA TETAP 1.PEMBELIAN : - TUNAI : AKTIVA TETAPRp. XX KASRp. XX -KREDIT : AKTIVA TETAPRp. XX KASRp. XX HUTANGRp. XX 2. PEMBELIAN GABUNGAN : ALOKASI HARGA PEROLEHAN KE MASING-2 AKTIVA BERDASAR PERKIRAAN HARGA PASAR 3. SUMBANGAN : AKTIVA TETAPRp. XX MODAL SUMBANGANRp. XX

14 Karakteristik Depreciation Semua fixed assets kecuali land kapasitasnya akan berkurang dalam memberikan manfaat. Berkurangnya manfaat atau kapasitas produksi diakui sbg Depreciation Expense. Penyusutan fisik terjadi karena kerusakan, keausan akibat penggunaan dan pengaruh cuaca. Penyusutan fungsional terjadi jika akt tetap tidak mampu lagi menyediakan manfaat sbgmn yg diharapkan, mis: personal computer.

15 Faktor-faktor Depresiasi Initial Cost/HPo Residual Value/NS - = Depreciable Cost Useful Life 1 Periodic Depreciation Expense

16 Straight-Line Declining- Balance Other Units-of-Production Source: Accounting Trends & Techniques, 56 th. ed., American Institute of Certified Public Accountants, New York, Use of Depreciation Methods

17 ContohContoh Original Cost.....………….. $24,000 Estimated Life in years…..5 years Estimated Life in hours….. 10,000 Estimated Residual Value...$2,000 Original Cost.....………….. $24,000 Estimated Life in years…..5 years Estimated Life in hours….. 10,000 Estimated Residual Value...$2,000

18 Straight-Line Method HPo/ Cost – Estimasi Nilai Sisa Estimasi Umur = Annual depreciation/ depresiasi tahunan

19 Straight-Line Method $24,000 – $2,000 5 years = $4,400 annual depreciation

20 Straight-Line Rate $24,000 – $2,000 5 years = $4,400 $4,400 $24,000 = 18.3%

21 Straight-Line Method The straight-line method banyak digunakan perusahaan karena sederhana dan memberikan alasan yang rasional dalam mentransfer cost ke beban periodik jika asset yg digunakan memberikan manfaat yg sama

22 Accum. Depr.Book ValueDepr.Book Value at Beginningat BeginningExpenseat End YearCostof Yearof Year for Yearof Year 1$24,000$24,000$4,400$19, ,000$ 4,40019,6004,40015, ,0008,800 15,200 4,400 10, ,00013,200 10,800 4,400 6, ,00017,6006,4004,4002,000 Cost ($24,000) – Residual Value ($2,000) Estimated Useful Life (5 years) = Annual Depreciation Expense ($4,400) Straight-Line Method

23 Units-of-Production Method Cost – estimated residual value Estimated life in units, hours, etc. = Depreciation per unit, hour, etc.

24 $24,000 – $2,000 10,000 hours = Depreciation per unit, hour, etc. = $2.20 per hour Units-of-Production Method

25 The units-of-production method lebih tepat digunakan untuk aktiva tetap yang memberikan manfaat tidak sama setiap periode. Units-of-Production Method

26 Declining-Balance Method Step 1 Ignoring residual value, determine the straight-line rate = $4,800 $24,000 – $2,000 5 years $4,800 $24,000 = 20%

27 There’s a shortcut. Simply divide one by the number of years (1 ÷ 5 =.20). Declining-Balance Method

28 Double the straight-line rate. Step 2.20 x 2 =.40 For the first year, the cost of the asset is multiplied by 40 percent. After the first year, the declining book value of the asset is multiplied 40 percent. Declining-Balance Method

29 Build a table. Step 3 Declining-Balance Method

30 Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1$24,00040%$9,600 Declining-Balance Method $24,000 x.40

31 Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1$24,00040%$9,600$9,600$14,400 Declining-Balance Method

32 Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1$24,00040%$9,600$9,600$14, ,40040%5,760 Declining-Balance Method $14,400 x.40

33 Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1$24,00040%$9,600$9,600$14, ,40040%5,76015,3608,640 Declining-Balance Method

34 Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1$24,00040%$9,600$9,600$14, ,40040%5,76015,3608,640 38,64040%3,45618,8165,184 Declining-Balance Method

35 Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1$24,00040%$9,600$9,600$14, ,40040%5,76015,3608,640 38,64040%3,45618,8165,184 45,18440%2,07420,8903,110 Declining-Balance Method

36 Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1$24,00040%$9,600$9,600$14, ,40040%5,76015,3608,640 38,64040%3,45618,8165,184 45,18440% 2,07420,8903,110 53,11040%1,24422,1341,866 STOP! Declining-Balance Method

37 Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1$24,00040%$9,600$9,600$14, ,40040%5,76015,3608,640 38,64040%3,45618,8165,184 45,18440% 2,07420,8903,110 53,11040%1,24422,1341,866 Declining-Balance Method Untuk th ke 5, diperoleh nilai buku $1,866. Sedang sebelumnya diperkirakan nilai bukunya $2,000, maka dilakukan modifikasi.

38 Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1$24,00040%$9,600$9,600$14, ,40040%5,76015,3608,640 38,64040%3,45618,8165,184 45,18440% 2,07420,8903,110 53, ,110 Declining-Balance Method $3,110 – $2,000

39 Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1$24,00040%$9,600$9,600$14, ,40040%5,76015,3608,640 38,64040%3,45618,8165,184 45,18440% 2,07420,8903,110 53, ,11022,0002,000 Nilai buku yg diinginkan Declining-Balance Method

40 Comparing Straight-Line With the Declining-Balance Method Straight-Line Method Depreciation ($) 5,000 4,000 3,000 2,000 1,000 0 Life (years) Declining-Balance Method Life (years)

41 4. METODE JUMLAH ANGKA TAHUN - JMLH BI. PENYUSUTAN SEMAKIN MENURUN - BI. PENYUSUTAN = TARIF X DASAR PENYSTN TARIF = ANGKA TAHUN /JMLH ANGKA TH DASAR PENYUSUTAN = H.Po – NILAI SISA - PEMBEBANAN PENYUSUTAN : APABILA DLM SATU PERIODE PEMBUKUAN TARIF BELUM DIHITUNG PENUH, MAKA KEKURANGANNYA DIBEBANKAN TAHUN BERIKUTNYA.

42

43 Revisi Estimasi Depresiasi Sebuah mesin dibeli $130,000, semula diestimasikan manfaatnya 30 th dgn nilai sisa $10,000. Setelah disusutkan 10 th dgn the straight-line method. Annual Depreciation $130,000 – $10, years $4,000 per year

44 Equipment 130,000 Accumulated Depreciation 4,000 40,000 Before revising Book value = $90,000 Revising Depreciation Estimates

45 Pada th ke 11, diestimasikan masih dapat memberikan manfaat sampai 25 th (lebih dari 20 th) dan nilai sisa direvisi menjadi $5,000. Book value – revised residual value Revised estimated remaining life Revising Depreciation Estimates $90,000 – $5, years $3,400 revised annual depreciation =

46 Pengeluaran untuk perbaikan/penambahan/ memperpanjang umur manfaat aktiva disebut capital expenditures. Capital and Revenue Expenditures

47 Pengeluaran untuk pemeliharaan & perbaikan normal hanya memberikan manfaat pada periode berjalan disebut revenue expenditures. Capital and Revenue Expenditures

48 EXPENDITURE Increases operating efficiency or adds to capacity? Capital Expenditure (Debit fixed asset account) Yes Capital and Revenue Expenditures Increases useful life (extraordinary repairs)? No Capital Expenditure (Debit accumulated depreciation account) Yes Revenue Expenditure (Debit expense account for ordinary maintenance and repairs) No

49 LIABILITIES OWNER’S EQUITY REVENUES ASSETS EXPENSES CAPITAL EXPENDITURES 1. Harga perolehan 2. Tambahan 3. Perbaikan 4. Extraordinary repairs 1. Harga perolehan 2. Tambahan 3. Perbaikan 4. Extraordinary repairs net income Capital and Revenue Expenditures

50 LIABILITIES OWNER’S EQUITY REVENUES ASSETS EXPENSES net income Perbaikan dan pemeliharaan normal REVENUE EXPENDITURES Capital and Revenue Expenditures

51 Accounting for Fixed Asset Disposals Ketika asset sudah tidak memberikan manfaat lagi, perlakuannya ada beberapa kemungkinan: 1. Dihapuskan/Discarded, 2. Dijual/sold, or 3. Ditukarkan dengan assets serupa. Ayat jurnal untuk mencatat pelepasan aktiva tetap dapat bervariasi tergantung dengan berbagai jenis keadaan, tetapi ayat jurnal yang selalu diperlukan adalah: Akun akt tetap harus dikredit sebesar harga perolehan, dan akun Akumulasi depresiasi harus didebit sebesar saldonya saat pelepasan untuk menghapus dari akun

52 Suatu jenis peralatan yg diperoleh $25,000 telah disusutkan penuh. Pada 14 Pebruari, peralatan tsb dihapuskan. Discarding Fixed Assets

53 Feb.14Accumulated Depr.—Equipment To write off fully depreciated equipment. Equipment

54 Peralatan senilai $6,000 disusutkan dgn tarif garis lurus sebesar 10%. Setelah jurnal penyesuaian, Saldo Accumulated Depreciation—Equipment sebesar $4,750. Peralatan tsb dihentikan pemakaiannya pada 24 Maret. Mar.24Depreciation Expense.—Equipment To record current depreciation on equipment discarded. Accum. Depreciation—Equipment Discarding Fixed Assets $600 x 3/12

55 Mar.24Accumulated Depr.—Equipment Loss on Disposal of Fixed Asset To write off equipment discarded. Equipment Discarding Fixed Assets

56 Gain or loss will be reported in the income statement as Other Income or Other Loss. Aktiva tetap yg dijual, ada 3 kemungkinan : impas/Break event, Kerugian/Loss, Keuntungan/Gain. 1.Jika Hrg Jual = Nilai Buku, no gain or loss. 2.Jika H. Jual < N. Buku, terjadi kerugian 3.Jika H. Jual > N. Buku, terjadi keuntungan Sale of Fixed Assets

57 Peralatan senilai $10,000 didepresiasi dgn tarif grs lurus 10%. Peralatan dijual cash pada 12 Oktober. Accumulated Depreciation (last adjusted December 31) ber saldo $7,000. Oct.12Depreciation Expense—Equipment To record current depreciation on equipment sold. Accumulated Depr.—Equipment $10,000 x ¾ x10%

58 Sale of Fixed Assets Assumption 1: The equipment is sold for $2,250, so there is no gain or loss. Oct.12Cash Sold equipment. Accumulated Depr.—Equipment Equipment

59 Sale of Fixed Assets Assumption 2: The equipment is sold for $1,000, so there is a loss of $1,250. Oct.12Cash Sold equipment. Accumulated Depr.—Equipment Equipment Loss on Disposal of Fixed Assets

60 Sale of Fixed Assets Assumption 2: The equipment is sold for $2,800, so there is a gain of $550. Sold equipment. Equipment Gain on Disposal of Fixed Assets Accumulated Depr.—Equipment Oct.12Cash

61 Exchanges of Similar Fixed Assets Trade-in Allowance (TIA)= NilaiTukar tambah aktiva sejenis Boot – Saldo terutang untuk akt tetap baru setelah dikurangi nilai tukar tambah. TIA > Book Value = Gain on Trade TIA < Book Value = Loss on Trade Gains tidak pernah dicatat/diakui Losses harus diakui/dicatat.

62 CASE ONE (GAIN): Trade-in allowance, $1,100 Cash paid, $3,900 ($5,000 – $1,100) TIA > Book Value = Gain $1,100 – $800 = $300 Boot + Book = Cost of New Equipment $3,900 + $800 = $4,700 Harga peralatan baru$5,000 Harga perolehan peralatan lama$4,000 Akm depresiasi pada tgl pertukaran 3,200 Book value/N. Buku saat pertukaran$ 800 Exchanges of Similar Fixed Assets Gains are not recognized for financial reporting.

63 Exchanges of Similar Fixed Assets June19Accumulated Depr.—Equipment Equipment (new equipment) Equipment (old equipment) Cash On June 19, equipment exchanged at a gain of $300.

64 CASE TWO (LOSS): Trade-in allowance, $2,000 Cash paid, $8,000 ($10,000 – $2,000) TIA

65 Exchanges of Similar Fixed Assets Sept. 7Accumulated Depr.—Equipment Equipment (new equipment) Loss on Disposal of Fixed Assets On September 7, equipment exchanged at a loss of $400. Equipment (old equipment) Cash

66 Natural Resources and Depletion Deplesi (Depletion) adalah proses transfer HPo/Cost sumber daya alam ke rekening beban (expense). Perhitungan Deplesi = Unit Produksi

67 Natural Resources and Depletion Perush membayar $400,000 unt mendapatkan hak penambangan yg diestimasikan memiliki cadangan 1,000,000 tons. Deplesi per ton $0.40 ($400,000 ÷ 1,000,000 tons).

68 Natural Resources and Depletion Adjusting Entry Akumulasi Deplesi Selama setahun ditambang, 90,000 tons. Deplesi periodik = $36,000 (90,000 tons x $0.40). Dec. 31Beban Deplesi

69 DateDescriptionDebitCredit DateDescriptionDebitCredit Intangible Assets and Amortization Dec. 31Beban Amortisasi20,000 Patents20,000 Membeli hak paten $100,000. Umur paten 11 th dan pada saat dibeli telah digunakan 6 th Amortization merupakan berkurangnya HPo/cost akt tak berwujud yg tidak nampak sec fisik dan tidak unt dijual (patents, copyrights/hak cipta, and goodwill). 11 th – 6 th = 5 th ($100,000 / 5 th) = $20,000 per th

70 Alaska deposit$1,200,000$ 800,000$400,000 Wyoming deposit 750, , ,000 $1,950,000$1,000, ,000 Total property, plant, and equipment$1,629,000 Intangible assets: Patents$ 75,000 Goodwill 50,000 Total intangible assets$ 125,000 Discovery Mining Co. Partial Balance Sheet December 31, 2006 Accum.Book Property, plant, and equipment: CostDepr.Value Land$ 30,000$ 30,000 Buildings110,000$ 26,00084,000 Factory equipment650,000192,000458,000 Office equipment 120,000 13,000107,000 $910,000$231,000$ 679,000 Accum.Book Mineral deposits:CostDepr.Value

71 Ratio of Fixed Assets to Long-Term Liabilities (in millions) Procter & Gamble Fixed assets (net)$13,349$13,095 Long-term debt$11,201$9,792 Ratio of fixed assets to long-term liabilities Use:To indicate the margin of safety to long-term creditors

72 The End Chapter 10

73 UTANG Utang adalah kewajiban koperasi untuk membayar sejumlah uang/jasa/barng di masa mendatang kepada pihak lain akibat transaksi yang dilakukan di masa lalu. Suatu kewajiban harus memiliki kreteria : 1.Jumlah nominalnya jelas 2.Pihak penerimanya jelas 3.Berdasarkan transaksi yang telah terjadi di masa lalu

74 PENGELOMPOKAN UTANG a.Berdasarkan jenis aktivitas transaksi : 1.Utang usaha 2.Simpanan Sukarela 3.Dana-dana 4. Utang Bank 5. Wesel Bayar 6. Utang pajak B. Berdasarkan jangka waktu jatuh temponya 1.Utang Jangka Pendek 2.Utang jangka panjang

75 Utang usaha Utang Usaha yaitu uatang yang berasal dari transaksi pembelian barang dan jasa dalam rangka memperoleh pendapatan usaha koperasi. Jurnal pd saat pembelian: Pembelian…… Rpxxx Utang Usaha……. Rp xxx Jurnal saat pelunasan Utang usaha…. Rp xxx Kas……………… Rp xx Potongan Tunai… Rp xx

76 Simpanan Sukarela Simpanan sukarela adalah suatu jumlah tertentu yg diserahkan oleh anggota atau bukan anggota kpd koperasi atas kehendak sendiri sebagai simpanan. Contoh: pd tgl 2 April 2010, dua puluh anggota koperasi “Mandiri Bersama” menyimpan uangnya di koperasi sbg simpanan sukarela. Jumlah simpanan uang dari ke-20 orang anggota tsb. Sebesar Rp Koperasi memberikan imbalan bunga sebesar 18% per thn. Ayat jurnal 3 April 2010 Kas……………… Rp Simpanan Sukarela……….. Rp April 2010 Beban Bunga…… Rp ( 1/12 x 18% x ) Utang bunga………Rp

77 Simpanan Sukarela Jk tgl 3 Juni 2010, empat orang anggota koperasi menarik simpanannya, dimana total simpanan keempat orang tsb. Rp Jadi jumlah uang yang harus dibayarkan koperasi kepada keempat anggotanya yg terdiri dari pokok simpanan dan bunga adalah -simpanan pokok ……. Rp Bunga = 2/12 x 18% x Total yg hrs dibayarkan……… Rp

78 Simpanan Sukarela Ayat jurnal : 3 Juni 2010 Simpanan Sukarela ….. Rp Utang bunga Kas……………………………Rp


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