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P.point akl P.point akl Presentation Transcript

  • I. TUKAR TAMBAH DALAM PENJUALAN CICILAN Dalam penjualan barang dagangan secara cicilan terdapatnya pertukaran aktiva nonkas dari pihak pembeli yaitu untuk mengurangi hutang kepada penjual, dimana aktiva nonkas tersebut dapat diperlakukan sebagai uang muka
  • Kasus 1: Diasumsikan bahwa pada tangggal 1 April 2009 PD. Pino menjual barang dagangan secara cicilan kepada CV. Tigan dengan harga jual sebesar $100.000 yang Harga Pokok Penjualannya sebesar $70.000. Atas transaksi tersebut maka CV. Tigan menyerahkan aktiva nonkas berupa peralatan kepada PD. Pino sebagai uang muka. Setelah disepakati bersama antara PD. Pino dan CV. Tigan tentang peralatan tersebut, maka ditetapkan nilainya sebesar $10.000. Sesuai dengan analisa PD. Pino, bahwa peralatan tersebut memiliki nilai pasar sebesar $11.500 walaupun PD. Pino harus mengeluarkan biaya tambahan untuk mereparasi peralatan tersebut sebesar $500. Sisa hutang usaha akan dicicil oleh CV. Tigan kepada PD. Pino sebesar $9.000 setiap bulan.
  • Penyelesaian : Perhitungan nilai tukar tambah aktiva nonkas bagi PD. Pino, yaitu : Nilai Aktiva Nonkas yang ditetapkan $10.000 Biaya Perbaikan $500 Harga Perolehan $10.500 Harga Pasar $11.500 Keuntungan Pertukaran Aktiva $ 1.000
  • Maka transaksi penjualan barang dagangan pada tanggal 1 April 2009 dapat dicatat oleh PD. Pino sebagai berikut : 01/04/09 Equipment – Trade Ins InstallmentAccounts Receivable From CV. Tigan Installment Sales Cost of Installment Sales Inventory $ 10.000 $ 90.000 $ 70.000 $100.000 $ 70.000
  • Kasus 2 : Nilai pasar peralatan tersebut sebesar $9.000, maka sudah tentu penukaran aktiva nonkas tersebut sebagai uang muka bagi PD. Pino mengalami kerugian sebesar $1.500 yakni pengeluaran biaya perbaikan sebesar $500 ditambah dengan selisih nilai pasar sebesar $10.000. Perhitungan nilai tukar-tambah aktiva nonkas bagi PD.Pino, yaitu : Nilai Aktiva Nonkas yang ditetapkan $10.000 Biaya Perbaikan $ 500 Harga Perolehan $10.500 Harga Pasar $ 9.000 Kerugian Pertukaran Aktiva $ 1.500
  • Maka transaksi penjualan barang dagangan pada tanggal 1 April 2009 dapat dicatat oleh PD. Pino sebagai berikut : 01/04/09 Equipment – Trade Ins Overallowances on Installment Sales Trade-Ins Installment Accounts Receivable From CV. Tigan Installment Sales Cost of Installment Sales Inventory $ 8.500 $ 1.500 $ 90.000 $ 70.000 $100.000 $ 70.000
  • Di dalam perjanjian penjualan cicilan, penjual memperhitungkan bunga atas saldo cicilan yang belum dibayar. Hal ini dikarenakan oleh pertimbangan seperti lamanya jangka waktu pembayaran hutang usaha dan karena besarnya dana atau investasi yang tertanam dalam barang dagangan tersebut. Metode yang digunakan sehubungan dengan pembayaran bunga berkala transaksi bisnis, yaitu :  Bunga berkala dihitung dari saldo awal pokok pinjaman  Bunga berkala dihitung dari saldo pinjaman setiap periode  Bunga berkala dihitung dari total pembayaran pokok cicilan pinjaman yang telah jatuh tempo  Bunga berkala dihitung dengan menggunakan metode anuitas.
  • Kasus : Pada tgl 1 Mei 2009 Tn. K menjual barang dagangan secara cicilan kepada Tn. L dengan harga jual sebesar $ 200,000 yang mana harga pokok barang dagangan tersebut sebesar $ 120,000. Tn. L membayar uang muka kepada Tn. K sebesar $ 10,000 dan sisanya akan dicicil setiap bulan sebesar $ 10,000 sebanyak sembilan belas kali pembayaran mulai dari 1 Juni 2009 sampai dengan lunas. Atas hutang tersebut Tn. K mengenakan bunga kepada Tn. L sebesar 12% per tahun.
  • 2009 Description Payment Balance of Installment Receivable ($.)Date Principal ($) Interest (1%) ($) Total ($) May 1, 2009 Sales Price - - - 200,000 Down Payment - - 10,000 190,000 June 1, 2009 Payment of Installment 10,000 1,900 11,900 180,000 July 1, 2009 Payment of Installment 10,000 1,900 11,900 170,000 August 1, 2009 Payment of Installment 10,000 1,900 11,900 160,000 September1, 2009 Payment of Installment 10,000 1,900 11,900 150,000 October 1, 2009 Payment of Installment 10,000 1,900 11,900 140,000 November 1, 2009 Payment of Installment 10,000 1,900 11,900 130,000 December 1, 2009 Payment of Installment 10,000 1,900 11,900 120,000 January 2, 2010 Payment of Installment 10,000 1,900 11,900 110,000
  • February 1, 2010 Payment of Installment 10,000 1,900 11,900 100,000 March 1, 2010 Payment of Installment 10,000 1,900 11,900 90,000 April 1, 2010 Payment of Installment 10,000 1,900 11,900 80,000 May 1, 2010 Payment of Installment 10,000 1,900 11,900 70,000 June 1, 2010 Payment of Installment 10,000 1,900 11,900 60,000 July 1, 2010 Payment of Installment 10,000 1,900 11,900 50,000 August 1, 2010 Payment of Installment 10,000 1,900 11,900 40,000 September 1, 2010 Payment of Installment 10,000 1,900 11,900 30,000 October 1, 2010 Payment of Installment 10,000 1,900 11,900 20,000 November 1, 2010 Payment of Installment 10,000 1,900 11,900 10,000 December 1, 2010 Payment of Installment 10,000 1,900 11,900 -
  • 2009 Transaction Ayat Jurnal (Entry) Date Seller ($) Buyer ($) May 1 Tn.K menjual barang dagangan kepada Tn. L seharga $200,000 yang HPPnya $ 120,000 secara cicilan. Installment A/R from Mr.L $ 200,000 Sales $200,000 Cost of installmen sales $ 120,000 Inventory $120,000 Inventory $ 200,000 Installment A/P to Mr.K $200,000 Menerima uang muka sebesar $10,000 wesel bayar senilai $ 190,000 Cash $ 10,000 Notes Receivable fr. Mr L $ 190,000 Intallment A/R fr. Mr L $ 200,000 Installment A/P to Mr.K $ 200,000 Cash $ 10,000 Notes Payable to Mr.L $ 190,000 June 1 Menerima cicilan pinjaman dan pendapatan bunga Cash $ 11,900 Notes Receivable fr.Mr L $ 10,000 Interest Revenue $ 1,900 Notes Payable to Mr.k $ 10,000 Interest Expense $ 1,900 Cash $ 11,900 May 1 Menerima cicilan pinjaman dan pendapatan bunga Cash $ 11,900 Notes Receivable fr. Mr.L $ 10,000 Interest Revenue $ 1,900 Notes Payable to Mr.k $ 10,000 Interest Expense $ 1,900 Cash $ 11,900
  • 2009 Description Payment Balance of Installment Receivable ($)Date Principal ($) Interest ($) Total ($) May 1, 2009 Sales Price - - - 200,000 Down Payment - 10,000 190,000 June 1, 2009 Payment of Installment 10,000 1,900 11,900 180,000 July 1, 2009 Payment of Installment 10,000 1,800 11,800 170,000 August1, 2009 Payment of Installment 10,000 1,700 11,700 160,000 September1,2009 Payment of Installment 10,000 1,600 11,600 150,000 October 1, 2009 Payment of Installment 10,000 1,500 11,500 140,000 November1, 2009 Payment of Installment 10,000 1,400 11,400 130,000 December 1, 2009 Payment of Installment 10,000 1,300 11,300 120,000 January 1, 2010 Payment of Installment 10,000 1,200 11,200 110,000 February 1, 2010 Payment of Installment 10,000 1,100 11,100 100,000 March 1, 2010 Payment of Installment 10,000 1,000 11,000 90,000
  • April 1, 2010 Payment of Installment 10,000 900,00 10,900 80,000 May 1, 2010 Payment of Installment 10,000 800,00 10,800 70,000 June 1, 2010 Payment of Installment 10,000 700,00 10,700 60,000 July 1, 2010 Payment of Installment 10,000 600,00 10,600 50,000 August 1, 2010 Payment of Installment 10,000 500,00 10,500 40,000 September 1, 2010 Payment of Installment 10,000 400,00 10,400 30,000 October 1, 2010 Payment of Installment 10,000 300,00 10,300 20,000 November 1, 2010 Payment of installment 10,000 200,00 10,200 10,000 December 1, 2010 Payment of Installment 10,000 100,00 10,100 -
  • 2009 Transaction Ayat Jurnal (Entry) Date Seller Buyer May 1 Tn. K menjual barang dagangan kepada Tn. L seharga $200,000 yang HPPnya $ 120,000 secara cicilan. Installment A/R from Mr.L $ 200,000 Sales $200,000 Cost of installmen sales $ 120,000 Inventory $ 120,000 Inventory $ 200,000 Installment A/P to Mr.K $200,000 Menerima uang muka sebesar $10,000 wesel bayar senilai $ 190,000 Cash $ 10,000 Notes Receivable fr. Mr L $ 190,000 Intallment A/R fr. Mr L $ 200,000 Installment A/P to Mr.K $ 200,000 Cash $ 10,000 Notes Payable to Mr.K $ 190,000 June 1 Menerima cicilan pinjaman dan pendapatan bunga Cash $ 11,900 Notes Receivable fr. Mr L $ 10,000 Interest Revenue $ 1,900 Notes Payable to Mr.K $ 10,000 Interest Expense $ 1,900 Cash $ 11,900 July1 Menerima cicilan pinjaman dan pendapatan bunga Cash $ 11,800 Notes Receivable fr. Mr L $ 10,000 Interest Revenue $ 1,800 Notes Payable to Mr.K $ 10,000 Interest Expense $ 1,800 Cash $ 11,800
  • Perhitungan bunga: Bunga cicilan I = $ 10.000 x 12 x 1 100 x 12 = $ 100 Bunga cicilan II = $ 20.000 x 12 x 1 100 x 12 = $ 200 Bunga cicilan III = $ 30.000 x 12 x 1 100 x 12 = $ 300
  • 2009 Description Payment Balance of Installment Receivable ($)Date Principal ($) Interest ( $ ) Total ( $ ) May 1, 2009 Sales Price - - - Down Payment - 10,000 200,000 June 1, 2009 Payment of Installment 10,000 100 10,100 190,000 July 1, 2009 Payment of Installment 10,000 200 10,200 180,000 Augustus 1, 2009 Payment of Installment 10,000 300 10,300 170,000 September 1,2009 Payment of Installment 10,000 400 10,400 160,000 October 1, 2009 Payment of Installment 10,000 500 10,500 150,000 November 1, 2009 Payment of Installment 10,000 600 10,600 140,000 December 1, 2009 Payment of Installment 10,000 700 10,700 130,000 January 1, 2010 Payment of Installment 10,000 800 10,800 120,000 February 1, 2010 Payment of Installment 10,000 900 10,900 110,000 March 1, 2010 Payment of Installment 10,000 1,000 11,000 100,000
  • February 1, 2010 Payment of Installment 10,000 1,900 11,900 100,000 March 1, 2010 Payment of Installment 10,000 1,900 11,900 90,000 April 1, 2010 Payment of Installment 10,000 1,900 11,900 80,000 May 1, 2010 Payment of Installment 10,000 1,900 11,900 70,000 June 1, 2010 Payment of Installment 10,000 1,900 11,900 60,000 July 1, 2010 Payment of Installment 10,000 1,900 11,900 50,000 August 1, 2010 Payment of Installment 10,000 1,900 11,900 40,000 September 1, 2010 Payment of Installment 10,000 1,900 11,900 30,000 October 1, 2010 Payment of Installment 10,000 1,900 11,900 20,000 November 1, 2010 Payment of Installment 10,000 1,900 11,900 10,000 December 1, 2010 Payment of Installment 10,000 1,900 11,900 -
  • 2009 Transaction Ayat Jurnal (Entry) Date Seller ($) Buyer ($) May 1 Tn. K menjual barang dagangan kepada Tn. L seharga $200,000 yang HPPnya $ 120,000 secara cicilan. Installment A/R from Mr. L $ 200,000 Sales Revenue $ 200,000 Cost Of Installment Sales $ 120,000 Inventory $120,000 Inventory $ 200,000 Installment A/P to Mr.K $ 200,000 Menerima uang muka sebesar $10,000 wesel bayar senilai $ 190,000 Cash $ 10,000 Notes Receivable fr. Mr.L $ 190,000 Interest Revenue $ 200,000 Installment A/P to Mr.K $ 200,000 Cash $ 10,000 Notes Payable to Mr,L $ 190,000 June 1 Menerima cicilan pinjaman dan pendapatan bunga Cash $ 10,100 Notes Receivable fr. Mr.L $ 10,000 Interest Revenue $ 100 Notes Payable to Mr.L $ 10,000 Interest Expense $ 100 Cash $ 10.100 July 1 Menerima cicilan pinjaman dan pendapatan bunga Cash $ 10,200 Notes Receivable fr. Mr.L $ 10,000 Interest Revenue $ 200 Notes Payable to Mr.L $ 10,000 Interest Expense $ 200 Cash $ 10,200 Aug ust 1 Menerima cicilan pinjaman dan pendapatan bunga Cash $ 10,300 Notes Receivable fr. Mr.L $ 10,000 Interest Revenue $ 300 Notes Payable to Mr.L $ 10,000 Interest Expense $ 300 Cash $ 10,300
  • 4. Bunga berkala dihitung dengan menggunakan metode anuitas. Pada metode ini, pembayaran setiap periodenya sama besarnya, dan setiap pembayaran tersebut meliputi pembayaran pokok pinjaman dan bunga. Untuk mencari jumlah pembayaran anuitas setiap periode digunakan rumus :
  • T=Ann 1 ( 1+i )n 1 - i T = Jumlah cicilan yang belum lunas Ann = Pembayaran cicilan (anuitas) setiap periode n = Jumlah periode angsuran i = Bunga per periode
  • $ 190.000 =Ann 1 - 1 ( 1+1%)19 1%
  • 1 - 1 ( 1+1%)19 0.01
  • 1 - 1 ( 1.20811) 0.01
  • 1 - 0.82774 0.01 $ 190,000 = Ann 0.17226 0.01 $ 190,000 = Ann (17.226) Ann = $ 11,029.83
  • 2009 Description Payment Balance of Installment Receivable ($)Date Principal ($) Interest ($) Total ($) May 1, 2009 Sales Price - - - 200,000 Down Payment - 10,000 190,000 June 1, 2009 Payment of Installment 9,129.83 1,900 11,029.83 180,870.17 July1, 2009 Payment of Installment 9,221.13 1,808.70 11,029.83 171,649.04 August1, 2009 Payment of Installment 9,313.34 1,716.49 11,029.83 162,335.70 September 1,2009 Payment of Installment 9,406.47 1,623.36 11,029.83 152,929.23 October 1, 2009 Payment of Installment 9,500.54 1,529.29 11,029.83 143,428.69 November 1, 2009 Payment of Installment 9,595.54 1,434.29 11,029.83 133,833.15 Desember 1, 2009 Payment of Installment 9,691,50 1,338.33 11,029.83 124,141.65 Jan 1, 2010 Payment of Installment 9,788.41 1,241.42 11,029.83 114,353.24 Feb 1, 2010 Payment of Installment 9,886.30 1,143.53 11,029.83 104,466.94 March 1, 2010 Payment of Installment 9,985.01 1,044.67 11,029.83 94,481.78
  • April 1, 2010 Payment of Installment 10,085.01 944.82 11,029.83 84,396.77 May1, 2010 Payment of Installment 10,185.86 843.97 11,029.83 74,210.90 June 1, 2010 Payment of Installment 10,287,72 742.11 11,029.83 63,923.18 July 1, 2010 Payment of Installment 10,390.60 639.23 11,029.83 53,532.58 August 1, 2010 Payment of Installment 10,494.50 535.33 11,029.83 43,038.08 September 1, 2010 Payment of Installment 10,599.45 430.38 11,029.83 32,438.63 October 1, 2010 Payment of Installment 10,705,44 324.39 11,029.83 21,733.19 November 1, 2010 Payment of Installment 10,812.50 217.33 11,029.83 10,920.69 December 1, 2010 Payment of Installment 10,920.69 109.21 11,029.90 (0.00)11,029.90
  • Kenapa total pembayaran cicilan $ 11.029,83 menjadi $ 11.029,90 ?
  • 2009 Transaction Ayat Jurnal (Entry) Date Seller ($) Buyer ($) May 1 Tn. K menjual barang dagangan kepada Tn. L seharga $200,000 yang HPPnya $ 120,000 secara cicilan. Installment A/R from Mr. L $ 200,000 Sales Revenue $ 200,000 Cost Of Installment Sales $ 120,000 Inventory $ 120,000 Inventory $ 200,000 Installment A/P to Mr.K $ 200,000 Menerima uang muka sebesar $10,000 wesel bayar senilai $ 190,000 Cash $ 10,000 Notes Receivable fr. Mr.L $ 190,000 Interest Revenue $ 200,000 Installment A/P to Mr.K $ 200,000 Cash $ 10,000 Notes Payable to Mr,L $ 190,000 June 1 Menerima cicilan pinjaman dan pendapatan bunga Cash $ 11,029.83 Notes Receivable fr. Mr.L $ 9,129.83 Interest Revenue $ 1,900 Notes Payable $ 9,129.883 Interest Expense $ 1,900 Cash $ 11,029.83 July 1 Menerima cicilan pinjaman dan pendapatan bunga Cash $ 11,029.83 Notes Receivable fr. Mr.L $ 9,221.13 Interest Revenue $ 1,808.70 Notes Payable $ 9,221.13 Interest Expense $ 1,808.70 Cash $ 11,029.83
  • BAYARLAH CICILAN ANDA DENGAN BIJAK !!!!!