Akuntansi Manajemen

 

Kauitkisb Hkikoghgi

Ebrfk Rujbkib Rujbkib (;4040;2;03)

 

MKJ 52->0

Sjkpsmlt hghprlfuasb tlinakt mlab ws. Hbinnu jkju, dkmki dkau jkinsuin (akyu, ckt, Agvjkr, fki ngtkm fkhkr) sgibjkb $34.000 fbhksuaaki ag fkjkh prlsgs prlfuasb. Dbkyk tgiknk agrok sgdgskr $4=.000(;0 pgnkwkb x 400 okh x $;6 pgr okh) tgjkm fbagjukraki. Lvgrmgkf pkdrba sgibjkb $50.000. Pkfk kambr hbinnu, pgruskmkki tgjkm hghprlfuasb 700 tlinakt mlab gs.

 

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SLKJ 4.;

MBVWIN VLVKJ DBKRK PTLFWA HBINNW JKJW

Dkmki dkau jkinsuin Vgiknk agrok jkinsuin Lvgrmgkf

$34.000 $4=.000 $50.000 +

Vltkj Dbkyk Prlfua 

$;40.000

4. MBVWIN DBKRK PGT WIBV FKTB SKVW WIBV VLINAKV MLAB GS RKIN RKIN FB PTLFWASB PTLFWA SB HBINNW JKJW JKJ W

Dbkyk Pgruibt

8 $;40.000 / 700 8 460

 

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MBVWINJKM VLVKJ DBKRK WVKHK WIVWA HBINNW JKJW Vltkj Dbkyk Wtkhk Dkmki Dkau Jkinsuin Vgiknk Agrok Jkinsuin   Vltkj Dbkyk Wtkhk

Vgiknk Agrok Jkinsuin Lvgrmgkf

$34.000 $4=.000

3. MBVWIN VLVKJ DBKRK ALIUGTSB HBINNW JKJW

+

$4=.000 $50.000 $==.000

$50.000

SLKJ 4.4 4. MBVWIN DBKRK WVKHK PGTWIBV Dbkyk Wtkhk Pgruibt 8 $50.000 $50.000 / 700 8 ;40

6. MBVWIN DBKRK ALIUGTSB PGT WIBV

Dbkyk Alivgrsb Pgruibt

8 $==.000 / 700 8 ;>5

+

 

SLKJ 4.3

Sjkpsmlt clhpkiy hghprlfuasb tlinakt mlab gs. Pkfk ; Ouib, Sjkpsmlt hghbjbab pgrsgfbkki dkmki dkau sgibjkb $6=.000. Sgjkhk dujki Ouib,  pgruskmkki hghdgjb dkmki dkau sgibjkb $;34.000. Pkfk 30 Ouib,  pgrsgfbkki dkmki dkau ykin kfk sgibjkb s gibjkb $67.000 $67.0 00

 

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MBVWINJKM DKMKI DKAW JKINSWIN RKIN FBNWIKAKI FKJKH PTLFWASB SGJKHK DWJKI OWIB

Pgrsgfbkki dkmki dkau, ; Ouib Pghdgjbki

$6=.000 $;34.000

Pgrsgfbkki dkmki dkau, 30 Ouib

($;67.000)

Dkmki dkau jkinsuin ykin fbnuikaki

$;37.000

SLKJ 4.3

+

-

 

MKJ ;3;-;34 SLKJ 3.; Dbn Vmuhds Clhpkiy hghprlfuasb plrtkdjg ejksm frbvgs uitua alhputgr. Dbn Vmuhds hgingjukraki dbkyk pgiyusutki dujkiki ktks pgrkjktki pkdrbaiyk sgdgskr $;7.000. Sgtbkp ejksm frbvg hghdutumaki suhdgr fkyk dgrupk dkmki dkau fki lvgrmgkf. Sgckrk rktk-rktk, pgruskmkki hginnuikaki ;0.000 lis dkmki dkau uitua hghprlfuasb 7.000 ejksm frbvg pgr dujkiiyk. Dbkyk dkmki dkau sgdgskr $3,00 pgr lis. Dbkyk lvgrmgkf  pkdrba fbpginkrum fbpginkrumbb ljgm okh hgsbi. Sgckrk rktk-rktk, pgruskmkki hgingjukrak hgingjukraki i  dbkyk lvgrmgkf pkdrba vkrbkdgj sgdgskr $44.700 uitua hghprlfuasb 7.000 ejksm frbvg pgr   dujki.

 

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DWKVJKM PGTSKHKKI DBKRK PTLFWASB EJKSM FTBUG DWJKIKI WIVWA DBN VMWHDS

Vltkj dbkyk 8 Vltkj dbkyk tgtkp + (Vkrbe Ukrbkdjg x Ouhjkm ejksm frbvg) Dbkyk tgtkp dujkiki $;7.000 (dbkyk pgiyusutki pgrkjktki pkdrba) Dbkyk dkmki dkau 8 $3.00 / lis x 4 (;0.000 / 7000 8 4) 8 $5 Dbkyk lvgrmgkf pkdrba vkrbkdjg 8 $44.700/7.000 8 $6,7 Vkrbe dbkyk pgr ejksm frbvg 8 $5 + $6,7 8 $;0.7 Pgrskhkki iyk ykbtu tltkj dbktk ejksm frbvg 8 $;7.000 + ($;0,7 xOuhjkm ejksm frbvg)

SLKJ 3.;

4. VLVKJ DBKRK UKTBKDJG=.000

 

SLKJ 3.4

Clitrljjgr Pbzzk Ugsuvbl binbi hginmbtuin dbkyk tgtkp fki vkrbkdgj ykin tgrakbt fginki tgiknk agrok ykin fbnuikaki fkjkh rgstlrki. Fginki hwinnuikaki hgtlfg mbnm-jlw, mbtuinjkm dbkyk tgtkp tgiknk agrok, mbtuinjkm tkrbe vkrbkdgj pgr okh tgiknk agrok fki susuijkm pgrskhkki dbkyk uitua tltkj dbkyk tgiknk agrok.

 

SLKJ 3.4

Vbtba tgrtbinnb Vbtba tgrgifkm

8 Hkrgt 8 Knustus

Vkrbe dbkyk vkrbkdjg (Dbkyk Vgrtbinnb Vgrtbinnb - Dbkyk rgifkm) / (Okh pgnkwkb tgrtbinnb - Okh pgnkwkb tgrgifkm) (2.=22 - >.73;) / (530-3;0) 8 4.35= / 340 8 $>,6 / Okh pgnkwkb. Dbkyk Vgtkp Dbkyk tgtkp 8 Vltkj dbkyk - (V ( Vkrbe dbkyk vkrbkdjg x Okh pgnkwkb)   8 2.=22 - (>,6 x 530) 8 2.=22 - 6.554 8 7.43>   8 >.73; - (>,6 x 3;0) 8 >.73; - 4.426 8 7.43> Vltkj Dbkyk Vgiknk Agrok 8 7.43> ($>,6 x Okh pgnkwkb).

 

SLKJ 3.3

Hgiuiouaki pkfk bielrhksb ykin hghdkmks hgingikb Pbzzk Ugsuvbl. Ksuhsbaki  dkmwk bielrhksb tgrsgdut fbnuikaki uitua hgiyusui pgrskhkki dbkyk tgiknk agrok  dujkiki dgrbaut. d grbaut. Vltkj Dbkyk Vgiknk Agrok 8 $7.43> + ($>,60 x Okh Pgnkwkb). Ksuhsbaki dkmwk 5>7 Okh pgnkwkb fbkinnkraki uitua dujki Sgptghdgr.

 

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MBVWINJKM VLVKJ DBKRK VGIKNK AGTOK ^KTBKDGJ DWJKI SGPVGHDGT

Vltkj Dbkyk Vgiknk Agrok Ukrbkdgj

8 Vkrbe Dbkyk Ukrbkdgj x Okh Pgnkwkb 8 $5,60 x 5>7

  8 6.227

4. MBVWINJKM VLVKJ DBKRK VGIKNK AGTOK DWJKI SGPVGHDGT 

SLKJ 3.3 Vltkj Dbkyk Vgiknk Agrok      

8 Dbkyk Vgtkp + (V (Vkrbe krbe Dbkyk Ukrbkdgj x Okh Pgnkwkb) 8 $7.43> + ($>,60 ] 5>7) 8 $7.43> + $6.227 8 $;0.434

 

MKJ 4;0 SLKJ 6.;

Mgkf-Ebrst Clhpkiy dgrgickik uitua hgioukj 7000 mgjh sgpgfk pkfk mkrnk $>7  pgr uibtiykfb uibtiy kfb tkmui fgpki. Dbkyk Dbk yk prlfua tgrfbrb ktks? Dkmki dkau dka u jkinsuin pgr mgjh $ 30 Vgiknk agrok jkinsuin pgr mgjh = Lvgrmgkf pkdrba vkrbkdgj pgr mgjh 6 Vltkj lvgrmgkf pkdrba tgtkp 40.000 Dgdki pgioukjki vkrbkdgj kfkjkm dgrupk alhbsb sgdgskr $3 pgr mgjh, dgdki pgioukjki fki kfhbibstrksb tgtkp sgdgskr $42700.

 

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MBVWINJKM VLVKJ DBKRK UKTBKDGJ PGTWIBV

Vltkj dgdki vkrbkdgj pgr uibt 8Dkmki Dkau Jkinsuin + Vgiknk Agrok Jkinsuin + Lvgrmgkf Pkdrba Ukrbkdgj + Dgdki Pgioukjki Ukrbkdgj Vltkj dgdki vkrbkdgj pgr uibt 8 $30+ $= + $6 + $3 8 $67

4.MBVWINJKM VLVKJ DGDKI VGVKP WIVWA VKMWI VGTSGDWV

SLKJ 6.; Vltkjj Dgdki Vgtkp 8 Lvgrmgkf Pkdrba Vg Vltk Vgtkp tkp + Dgdki Pgioukjki fki Kfhbibstrksb Vgtkp Vltkjj Dgdki Vgtkp 8 $40.000 + $4 2.700 8 $6 2.700 Vltk