Dokumen tersebut membahas tentang kewajiban perusahaan dalam 3 kasus: (1) pengakuan kewajiban akibat perolehan aset melalui pembelian persediaan dengan uang muka, (2) pengakuan kewajiban akibat timbulnya biaya gaji karyawan yang belum dibayar, dan (3) contoh pengakuan kewajiban obligasi yang diterbitkan oleh PT ABC dengan pembayaran bunga dan pelunasan sebagian obligasi melalui saham
1. KEWAJIBAN
Teori dan Praktik Akuntansi Keuangan
Kelompok V:
1) M. Reynaldi Dwi Saputra / 499929
2) Rinai Purnamasuri / 501874
3) Casimira Susilaningrum / 501955
4) Aditya Yusta Kalpika / 502255
2. Kewajiban
1. Jelaskan dan berikan contoh keterkaitan
antara bunga nominal (coupon atau stated
rate), bunga efektif (market rate) dan harga
jual (nilai wajar) obligasi !
4. Kewajiban
2. Jika kos penyediaan barang atau jasa pada
kewajiban non-moneter dapat ditentukan,
apakah komponen laba harus dipisahkan?
Jelaskan argument kelompok anda!
6. Kewajiban
3. Jelaskan dan berikan contoh terkait dengan
pernyataan bahwa penanggungan
(pengakuan terjadinya) kewajiban umumnya
disertai dengan perolehan aset atau
timbulnya biaya!
7. Jawaban 3
Penanggungan (Pengakuan Terjadinya) kewajiban terjadi apabila
3 karakteristik kewajiban menurut FASB terpenuhi yaitu:
Pengorbanan manfaat ekonomik masa datang yang cukup pasti
Keharusan sekarang
Timbul akibat transaksi masa lalu
• Penanggungan (Pengakuan Terjadinya) kewajiban dipengaruhi oleh
transaksi masa lalu terkait perolehan aset dan timbulnya biaya yang belum
diikuti oleh pengorbanan ekonomi dari entitas tersebut.
• Untuk memperoleh suatu aset, suatu entitas harus mengeluarkan
pengorbanan seperti mengeluarkan kas atau menunda pengorbanan
tersebut menjadi kewajiban yang harus dipenuhi di masa yang akan datang
dan disebut sebagai liabillity (kewajiban). Begitu juga dengan biaya yang
telah muncul di masa lalu tetapi tidak diikuti dengan pengorbanan
ekonomik.
8. Jawaban 3
Contoh: Pengakuan terjadinya Kewajiban karena Perolehan Aset
Perusahaan melakukan pembelian persediaan kepada supplier dengan total
harga Rp100 juta , atas pembelian tersebut perusahaan baru menyerahkan
uang muka sebesar Rp30 juta sehingga masih terdapat kekurangan
pembayaran sebesar Rp70juta.
Persediaan
100jT
Kas 30 Jt
Pengakuan
Kewajiban 70 jt
Transaksi masa lalu: Pembelian Persediaan
Keharusan sekarang: membayar kekurangan
atas pembelian
Pengorbanan masa datang: mengeluarkan
kas untuk membayar kekurangan
9. Jawaban 3
Contoh: Pengakuan terjadinya Kewajiban karena Timbulnya Biaya
Perusahaan melakukan pembayaran gaji karyawan pada tanggal 10 setiap
bulan, dengan jumlah beban gaji Rp30jt setiap bulannya, pada tanggal 31
Desember perusahaan melakukan tutup buku dan mengakui adanya beban
gaji dari tanggal 11 desember sampai 31 desember yang belum dibayarkan.
Pengakuan Kewajiban 20 Jt
(20 hari /30 hari x 30 jt)
Transaksi masa lalu: beban gaji karyawan
Keharusan sekarang: membayar gaji
Pengorbanan masa datang: mengeluarkan
kas untuk membayar gaji
10. Kewajiban
4. Tanggal 1 April 20X5, PT ABC menjual 15.000 lembar
obligasi berumur 15 tahun dengan nilai nominal Rp1 juta
per lembar. Bunga nominal obligasi 11% dan dibayarkan
setiap tanggal 1 April dan 1 Oktober. Bunga efektif pada
saat penjualan obligasi adalah 12%.
Tanggal 2 April 20X6, PT ABC melunasi 6000 lembar
obligasi tersebut di atas dengan menerbitkan 200.000
lembar saham biasa. Nilai nominal saham biasa tersebut
Rp10.000 dan harga pasar tersebut Rp31.000. Bunga
terutang jika ada dibayarkan secara tunai.
Berdasarkan informasi tersedia, buatlah tabel
amortisasi premium atau diskon dan jurnal transaksi
pada tanggal 1 April 20X5, 1 Oktober 20X5, 31
Desember 20X5, 1 April 20X6, dan 2 April 20X6.
In this chapter you will:
(1) Describe the differences between job-order costing and process costing, and identify the types of firms that would use each method.
(2) Compute the predetermined overhead rate, and use the rate to assign overhead to units or services produced.
(3) Identify and set up the source documents used in job-order costing.
In addition, information presented in Chapter 5 will help you:
(4) Describe the cost flows associated with job-order costing.
(5) (Appendix 5A) Prepare the journal entries associated with job-order costing.
(6) (Appendix 5B) Allocate support department costs to producing departments.
In this chapter you will:
(1) Describe the differences between job-order costing and process costing, and identify the types of firms that would use each method.
(2) Compute the predetermined overhead rate, and use the rate to assign overhead to units or services produced.
(3) Identify and set up the source documents used in job-order costing.
In addition, information presented in Chapter 5 will help you:
(4) Describe the cost flows associated with job-order costing.
(5) (Appendix 5A) Prepare the journal entries associated with job-order costing.
(6) (Appendix 5B) Allocate support department costs to producing departments.
In this chapter you will:
(1) Describe the differences between job-order costing and process costing, and identify the types of firms that would use each method.
(2) Compute the predetermined overhead rate, and use the rate to assign overhead to units or services produced.
(3) Identify and set up the source documents used in job-order costing.
In addition, information presented in Chapter 5 will help you:
(4) Describe the cost flows associated with job-order costing.
(5) (Appendix 5A) Prepare the journal entries associated with job-order costing.
(6) (Appendix 5B) Allocate support department costs to producing departments.
In this chapter you will:
(1) Describe the differences between job-order costing and process costing, and identify the types of firms that would use each method.
(2) Compute the predetermined overhead rate, and use the rate to assign overhead to units or services produced.
(3) Identify and set up the source documents used in job-order costing.
In addition, information presented in Chapter 5 will help you:
(4) Describe the cost flows associated with job-order costing.
(5) (Appendix 5A) Prepare the journal entries associated with job-order costing.
(6) (Appendix 5B) Allocate support department costs to producing departments.
In this chapter you will:
(1) Describe the differences between job-order costing and process costing, and identify the types of firms that would use each method.
(2) Compute the predetermined overhead rate, and use the rate to assign overhead to units or services produced.
(3) Identify and set up the source documents used in job-order costing.
In addition, information presented in Chapter 5 will help you:
(4) Describe the cost flows associated with job-order costing.
(5) (Appendix 5A) Prepare the journal entries associated with job-order costing.
(6) (Appendix 5B) Allocate support department costs to producing departments.
In this chapter you will:
(1) Describe the differences between job-order costing and process costing, and identify the types of firms that would use each method.
(2) Compute the predetermined overhead rate, and use the rate to assign overhead to units or services produced.
(3) Identify and set up the source documents used in job-order costing.
In addition, information presented in Chapter 5 will help you:
(4) Describe the cost flows associated with job-order costing.
(5) (Appendix 5A) Prepare the journal entries associated with job-order costing.
(6) (Appendix 5B) Allocate support department costs to producing departments.
In this chapter you will:
(1) Describe the differences between job-order costing and process costing, and identify the types of firms that would use each method.
(2) Compute the predetermined overhead rate, and use the rate to assign overhead to units or services produced.
(3) Identify and set up the source documents used in job-order costing.
In addition, information presented in Chapter 5 will help you:
(4) Describe the cost flows associated with job-order costing.
(5) (Appendix 5A) Prepare the journal entries associated with job-order costing.
(6) (Appendix 5B) Allocate support department costs to producing departments.
In this chapter you will:
(1) Describe the differences between job-order costing and process costing, and identify the types of firms that would use each method.
(2) Compute the predetermined overhead rate, and use the rate to assign overhead to units or services produced.
(3) Identify and set up the source documents used in job-order costing.
In addition, information presented in Chapter 5 will help you:
(4) Describe the cost flows associated with job-order costing.
(5) (Appendix 5A) Prepare the journal entries associated with job-order costing.
(6) (Appendix 5B) Allocate support department costs to producing departments.
