Akuntansi keuangan aktiva tetap

AKTIVA TETAP
(Fixed Assets)
Adi Rizfal Efriadi, SE., M.Si.,
Dosen Tetap STIE Ahmad Dahlan Jakarta

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

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

Mengklasifikasikan
Harga Perolehan (Costs)

Is the purchased
item long-lived?
Yes No

Is the asset used in Expense
a productive
purpose?
Yes No

Fixed Assets Investment

Tanah

• Harga beli
• Pajak Penjualan
• Perijinan
• Komisi Makelar
• Bea Balik Nama
• Biaya Survey

Tanah
• Pajak Real estate
• Purchase price
• Pembongkaran bangunan yg
• Sales taxes
tidak digunakan
• Permits from government
• Perataan tanah
agencies
• Pengaspalan/paving yg
• Broker’s commissions
membatasi tanah
• Title fees
• Surveying fees

Bangunan
 Jasa Arsitek
 Jasa Insinyur
 Biaya asuransi selama
konstruksi
 Bunga pinjaman unt
biaya konstruksi
 Jalan sekitar bangunan

Bangunan

 Pajak Penjualan
 Perbaikan (Pembelian
bangunan bekas)
 Modifikasi penggunaan
 Perijinan

Pengembangan Tanah

• Pohon & Rerumputan
• Pagar
• Area Parkir
• Penerangan halaman
• Pengaspalan area parkir

Mesin dan Peralatan

• Pajak Penjualan
• Biaya angkut
• Pemasanagan
• Perbaikan
(Pembelian peralatan
bekas)

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

Tidak termasuk HPo Aktiva tetap:

 Kerusakan akibat kekerasan
 Kesalahan Pemasangan
 Pencurian yg tidak
diasuransikan
 Kerusakan selama bongkar
pasang
 Denda perijinan

PEROLEHAN AKTIVA TETAP
1. PEMBELIAN :
- TUNAI : AKTIVA TETAP Rp. XX
KAS Rp. XX

- KREDIT : AKTIVA TETAP Rp. XX
KAS Rp. XX
HUTANG Rp. XX

2. PEMBELIAN GABUNGAN : ALOKASI HARGA PEROLEHAN
KE MASING-2 AKTIVA BERDASAR PERKIRAAN HARGA PASAR

3. SUMBANGAN : AKTIVA TETAP Rp. XX
MODAL SUMBANGAN Rp. XX

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.

Faktor-faktor Depresiasi

Initial Cost/HPo - Residual Value/NS = Depreciable Cost

Useful Life

1 2 3 4 5

Periodic Depreciation
Expense

Use of Depreciation Methods

Other Units-of-Production
Declining- 8% 5%
4%
Balance

83%
Straight-Line

Source: Accounting Trends & Techniques, 56th. ed., American Institute of
Certified Public Accountants, New York, 2002.

Contoh

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

Straight-Line Method

HPo/Cost – Estimasi Nilai Sisa
Estimasi Umur
= Annual depreciation/
depresiasi tahunan


$24,000 – $2,000
5 years
= $4,400 annual depreciation

Straight-Line Rate

$24,000 – $2,000
= $4,400
5 years

$4,400
= 18.3%
$24,000

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

Accum. Depr. Book Value Depr. Book Value
at Beginning at Beginning Expense at End
Year Cost of Year of Year for Year of Year

1 $24,000 $24,000 $4,400 $19,600
2 24,000 $ 4,400 19,600 4,400 15,200
3 24,000 8,800 15,200 4,400 10,800
4 24,000 13,200 10,800 4,400 6,400
5 24,000 17,600 6,400 4,400
Annual2,000
Cost ($24,000) – Residual Value ($2,000)
= Depreciation
Estimated Useful Life (5 years) Expense ($4,400)

Units-of-Production Method

Cost – estimated residual value
Estimated life in units, hours, etc.
= Depreciation per unit, hour, etc.


$24,000 – $2,000
10,000 hours
= Depreciation per unit, hour, etc.
= $2.20 per hour

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

Declining-Balance Method

Step 1

Ignoring residual value,
determine the straight-line rate
$24,000 – $2,000
= $4,800
5 years
$4,800
= 20%
$24,000

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


Step 2

Double the straight-line rate.
.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.


Step 3

Build a table.

Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600

$24,000 x .40

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760

$14,400 x .40

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110

Book Value Accum.
1 STOP!
$24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 40% 1,244 22,134 1,866

Book Value th ke 5, diperoleh nilai buku
Untuk Accum.
$1,866. Sedang sebelumnya diperkirakan
nilai bukunya $2,000, maka dilakukan
1 $24,000 40% $9,600 $9,600 $14,400
modifikasi.
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 40% 1,244 22,134 1,866

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 --- 1,110

$3,110 – $2,000

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 --- 1,110 22,000 2,000

Nilai buku
yg
diinginkan

Comparing Straight-Line With the
Straight-Line Declining-Balance
Method Method
5,000
Depreciation ($)

4,000

3,000

2,000

1,000

0 1 2 3 4 1 2 3 4
Life (years) Life (years)

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.

Revisi Estimasi Depresiasi

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

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

Revising Depreciation Estimates

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
$90,000 – $5,000 $3,400 revised
= annual depreciation
25 years

Capital and Revenue Expenditures

Pengeluaran untuk
perbaikan/penambahan
/memperpanjang umur
manfaat aktiva disebut
capital expenditures.

Pengeluaran untuk
pemeliharaan & perbaikan
normal hanya memberikan
manfaat pada periode berjalan
disebut revenue expenditures.

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

LIABILITIES

CAPITAL
ASSETS OWNER’S
EXPENDITURES EQUITY

net income
1. Harga perolehan
2. Tambahan EXPENSES REVENUES
3. Perbaikan
4. Extraordinary
repairs

LIABILITIES

ASSETS OWNER’S
EQUITY

net income

REVENUE EXPENSES REVENUES
EXPENDITURES

Perbaikan dan
pemeliharaan
normal

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

Discarding Fixed Assets

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


Feb. 14 Accumulated Depr.—Equipment 25 000 00
Equipment 25 000 00
To write off fully depreciated
equipment.

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. 24 Depreciation Expense.—Equipment 150 00
Accum. Depreciation—Equipment 150 00
To record current depreciation $600 x 3/12
on equipment discarded.


Mar. 24 Accumulated Depr.—Equipment 4 900 00
Loss on Disposal of Fixed Asset 1 100 00
Equipment 6 000 00
To write off equipment
discarded.

Sale of Fixed Assets
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

Gain or loss will be reported in the income
statement as Other Income or Other Loss.

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. 12 Depreciation Expense—Equipment 750 00
Accumulated Depr.—Equipment 750 00
To record current depreciation
$10,000 x ¾
on equipment sold.
x10%

Assumption 1: The equipment is sold
for $2,250, so there is
no gain or loss.

Oct. 12 Cash 2 250 00
Accumulated Depr.—Equipment 7 750 00
Equipment 10 000 00
Sold equipment.

for $1,000, so there is a
loss of $1,250.

Oct. 12 Cash 1 000 00
Loss on Disposal of Fixed Assets 1 250 00
Equipment 10 000 00
Sold equipment.

for $2,800, so there is a
gain of $550.

Oct. 12 Cash 2 800 00
Equipment 10 000 00
Gain on Disposal of Fixed Assets 550 00
Sold equipment.

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.

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

CASE ONE (GAIN):
Trade-in allowance, $1,100
Cash paid, $3,900 ($5,000 – $1,100) Gains are not
TIA > Book Value = Gain recognized for
$1,100 – $800 = $300 financial reporting.
Boot + Book = Cost of New Equipment
$3,900 + $800 = $4,700


On June 19, equipment exchanged
at a gain of $300.
June 19 Accumulated Depr.—Equipment 3 200 00
Equipment (new equipment) 4 700 00
Equipment (old equipment) 4 000 00
Cash 3 900 00

Harga peralatan baru $10,000
Harga perolehan peralatan yg ditukar $7,000
Akm depresiasi saat pertukaran 4,600
Nilai Buku saat pertukaran $2,400

CASE TWO (LOSS):
Trade-in allowance, $2,000
Cash paid, $8,000 ($10,000 – $2,000)
TIA<Book Value = Loss Losses are
$2,000 – $2,400 = $400 recognized for
financial reporting.


On September 7, equipment
exchanged at a loss of $400.
Sept. 7 Accumulated Depr.—Equipment 4 600 00
Equipment (new equipment) 10 000 00
Loss on Disposal of Fixed Assets 400 00
Equipment (old equipment) 7 000 00
Cash 8 000 00

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

Perhitungan
Deplesi = Unit Produksi

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).

Natural Resources and Depletion
Selama setahun ditambang, 90,000 tons.
Deplesi periodik = $36,000
(90,000 tons x $0.40).

Adjusting Entry
Dec. 31 Beban Deplesi 36 000 00
Akumulasi Deplesi 36 000 00

Intangible Assets and Amortization
Amortization merupakan berkurangnya HPo/cost akt tak
berwujud yg tidak nampak sec fisik dan tidak unt dijual
(patents, copyrights/hak cipta, and goodwill).

Date Description Debit Credit
Dec. 31 Beban Amortisasi 20,000
Patents 20,000

Membeli hak paten $100,000. Umur paten 11 th dan
pada saat dibeli telah digunakan 6 th
11 th – 6 th = 5 th
($100,000 / 5 th) = $20,000 per th

Discovery Mining Co.
Partial Balance Sheet
December 31, 2006
Accum. Book
Property, plant, and equipment: Cost Depr. Value
Land $ 30,000 $ 30,000
Buildings 110,000 $ 26,000 84,000
Factory equipment 650,000 192,000 458,000
Office equipment 120,000 13,000 107,000
$910,000 $231,000 $ 679,000
Accum. Book
Mineral deposits: Cost Depr. Value
Alaska deposit $1,200,000 $ 800,000 $400,000
Wyoming deposit 750,000 200,000 550,000
$1,950,000 $1,000,000 950,000
Total property, plant, and equipment $1,629,000
Intangible assets:
Patents $ 75,000
Goodwill 50,000
Total intangible assets $ 125,000

Ratio of Fixed Assets to Long-Term
Liabilities (in millions)
Procter & Gamble
2002 2001
Fixed assets (net) $13,349 $13,095
Long-term debt $11,201 $9,792
Ratio of fixed assets to
long-term liabilities 1.2 1.3
Use: To indicate the margin of safety
to long-term creditors

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