Latihan Soal & Tugas Accounting for Lease

LATIHAN SOAL ACCOUNTING FOR LEASE SOAL I :

Pada tgl. 1 Agustus 2004 PT. AJI AJI FINANCE memperoleh 1 unit sepeda motor dengan cost p 1! "uta dan dilease#an #e Tn. $ulian dg per"an"ian se%agai %eri#ut &  'asa lease ( tahun) tida# dapat di%atal#an  'inimum lease pa*ment plus e+ecutor* cost p ,00.000 per tahun di%a*ar di mu#a mulai tanggal 1 Agustus 2004  Ting#at %unga disepa#ati se%esar !- per tahun  iper#ira#an sepeda sepeda motor terse%ut mempun*ai mempun*ai masa man/aat ( tahun) nilai residu p (.000.000 (.000.000 di"amin oleh Tn. $IAN $IAN guarranteed residual residual 3alue dan disusut#an dengan dengan metode 5taight6 ine. Diminta: 

1. 2. ,. a.  %.

Dari sisi LESSOR : 'enentu#an %esarn*a minimum lease pa*ment per tahun 'em%uat Ta%el Amortisasi ease 'em%uat a*at "urnal *ang diperlu#an PT. A AJI JI FINANCE eassor se%agai %eri#ut & ari tgl. 1 Agustus Agustus 2004 sampai ,1 esem%er esem%er 200( Pada tgl. 1 Agustus 2007) a#hir masa lease) %ila /air mar#et 3alue nilai residu #omputer ts% p 4.200.000



Dari sisi LESSEE : 1. 'enentu#an %esarn*a nilai *ang di#apitalisir se%agai a#ti3a 2. 'em%uat Ta%el Amortisasi ease ,. 'em%uat a*at "urnal *ang diperlu#an Tn. $IAN eassee se%agai %eri#ut & a. ari tgl. 1 Agustus Agustus 2004 sampai sampai ,1 esem%er 200(  %. Pada tgl. 1 Agustus 2007) a#hir masa lease) %ila /air mar#et 3alue nilai residu #omputer ts% p 4.200.000

JAWABAN : DARI SISI LESSOR (PT. AJI FINANCE) : .

P!n!nt"an #inim"m L!as! Pa$m!nt :

F'8 5epeda 'otor P8 dr Nila Nilaii esi esidu du 9 A + P8F P8F Ta%le a%le II () !- !- 9 p (.00 (.000. 0.00 000 0 + 1:1 1:1)0 )0! ! ( 9 9 p (.000.000 + 0);!0; 9 Ni%ai $& a'an it"t" & #LP

p 1!.000.000

6 ,.40,.000 R *.+,-. ///////////

P8 n 9

 + P8F P8F Ta%le %le 8 () !- !- 1 < 1:1)0! ( 6 1 p 14.( 14.(7 7=.000 .000 9  + >>>> >>>>>> >>> > 1

  0)0! p 14.(7=.000 9  + 4),121 R/ p 14.(7=.000 : 4),121 9 R 0.01+.

2.

TABEL A#ORTISASI LEASE (GUARRANTEED RESIDUAL 3ALUE) T? EA5E INTEE5T PENTPAN NET  NET PA$'ENT E8ENE IN85T'ENT IN8E5T'ENT 1

1:!:04 1:!:04 p 1:!:0( 1:!:0; 1:!:0= 1:!:0! 1:!:07 @ Pem%ulatan  p =!( 0.

6 ,.,!(.000 ,.,!(.000 ,.,!(.000 ,.,!(.000 ,.,!(.000 (.000.000

2 9 !- + 4

6 6 p 1.1;7.200 771.7,; !00.471 (7,.=,0 @ ,;7.;4,

, 9 1 < 2

6 p ,.,!(.000 2.21(.!00 2.,7,.0;4 2.(!4.(07 2.=71.2=0 4.;,0.,(=

4 9 4 < ,

p

1!.000.000 14.;1(.000 12.,77.200 10.00;.1,; =.421.;2= 4.;,0.,(= 0

A$at J"rna% L!ss4r : DATE 2004 Agst 1

ACCOUNTS ease Pa*ment ecei3a%le B( + ,..,!(.000  ( "tD   8ehicle nearned Interest e3enue

Cash ease Pa*ment ecei3a%le E+ecutor* Cost Pa*a%le es ,1

200( Agst 1

es ,1

nearned Interest e3enue Interest e3enue Interest re3enue tg. 1 Agst < ,1 es 04 9 (:12 + 1.1;7.200 9 4!=.1;=

Cash ease Pa*ment ecei3a%le E+ecutor* Cost nearned Interest e3enue Interest e3enue Interest re3enue tg. 1 Jan < 1 Agst 0( 9 =:12 + 1.1;7.200 9 ;!2.0,, nearned Interest e3enue Interest e3enue Interest re3enue tg. 1 Agst < ,1 es 0( 9 (:12 + 771.7,; 9 41,.,0=

DEBIT 21.72(.000 6 6

CREDIT

6 1!.000.000 ,.72(.000

,.;!(.000 6 6

6 ,.,!(.000 ,00.000

4!=.1;= 6

6 4!=.1;=

,.;!(.000 6 6 ;!2.0,, 6

6 ,.,!(.000 ,00.000 6 ;!2.0,,

41,.,0= 6

6 41,.,0=

2007 2

Agst 1

A'5ir #asa L!as! :

nearned Interest e3enue Interest e3enue Interest re3enue tg. 1 Jan < 1 Agst 07 9 =:12 + ,;7.;4, 9 21(.;2( Cash ease Pa*ment ecei3a%le

21(.;2( 6

6 21(.;2(

(.000.000 6

6 (.000.000

DARI SISI LESSEE (Tn. 6ULIAN) : .

P!n!nt"an ni%ai $& i'aita%isir s7& a'ti8a :

P3 #inim"m L!as! Pa$m!nt & P8 n 9  + P8F Ta%le 8 () !- 1 < 1:1)0! ( 6 1 P8 n 9  + >>>>>>> 0)0! P8 n 9 p ,.,!(.000 : 4),121 9

p 14.(7;.4(!

& P8 9

2.

A + P8F Ta%le II () !- p (.000.000 + 1:1)0! ( 9 p (.000.000 + 0);!0; 9 Ni%ai $& i'aita%isir

TABEL A#ORTISASI LEASE (GUARRANTEED RESIDUAL 3ALUE) T? EA5E INTEE5T PENTPAN GI?ATIN PA$'ENT EPEN5E GI?ATIN N CAPITA C EA5E 1

1:!:04 1:!:04 p 1:!:0( 1:!:0; 1:!:0= 1:!:0! 1:!:07 @ Pem%ulatan  p =!( 0.

 ,.40,.000 R 1.. //////////

6 ,.,!(.000 ,.,!(.000 ,.,!(.000 ,.,!(.000 ,.,!(.000 (.000.000

2 9 !- + 4

6 6 p 1.1;7.200 771.7,; !00.471 (7,.=,0 @ ,;7.;4,

, 9 1 < 2

6 p ,.,!(.000 2.21(.!00 2.,7,.0;4 2.(!4.(07 2.=71.2=0 4.;,0.,(=

4 9 4 < ,

p

1!.000.000 14.;1(.000 12.,77.200 10.00;.1,; =.421.;2= 4.;,0.,(= 0

A$at J"rna% : DATE

ACCOUNTS

DEBIT

CREDIT 3

2004 Agst 1

eased EHuipment %ligation under Capital ease E+ecutor* Cost %ligation under Capital ease   Cash

es ,1

Interest E+pense Interest Pa*a%le Accrued int. e+p. tg. 1 Agst < ,1 es 04 9 (:12 + 1.1;7.200 9 4!=.1;= epreciation E+pense6eased EHuipment Accum. epreciation6eased EHuipment epresiasi tg. 1 Agst < ,1 es 04 9 (:12 + 2.;00.000@ 9 1.0!,.,,, @epr:th 9 1! "t < ( "t : ( 9 2.;00.000

200( Jan 1

Interest Pa*a%le Interest E+pense

Agst 1

E+ecutor* Cost Interest E+pense %ligation under Capital ease   Cash

es ,1

Interest E+pense Interest Pa*a%le Accrued int. e+p. tg. 1 Agst < ,1 es 0( 9 (:12 + 771.7,; 9 41,.,0= epreciation E+pense6eased EHuipment Accum. epreciation6eased EHuipment epresiasi 1 th

2007 Agst 1

1!.000.000 6

6 1!.000.000

,00.000 ,.,!(.000 6

6 6 ,.;!(.000

4!=.1;= 6

6 4!=.1;=

1.0!,.,,, 6

6 1.0!,.,,,

4!=.1;= 6

6 4!=.1;=

,00.000 1.1;7.200 2.21(.!00 6

6 6 6 ,.;!(.000

41,.,0= 6

6 41,.,0=

2.;00.000 6

6 2.;00.000

1.(1;.;;= 6

6 1.(1;.;;=

!00.000 ,;7.;4, 4.;,0.,(= 1,.000.000 6 6

6 6 6 6 1!.000.000 !00.000

A'5ir #asa L!as! :

epreciation E+pense6eased EHuipment Accum. epreciation6eased EHuipment epresiasi tg. 1 Jan < 1 Agst 0( 9 =:12 + 2.;00.000 9 1.(1;.;;= oss on Capital ease Interest E+pense %ligation under Capital ease Accum. epreciation6eased EHuipment eased EHuipment   Cash

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TUGAS Pada tgl. 1 Pe%ruari 2000 Tn. FAI5A melease ( unit #omputer pada AIFI FINANCE dengan menandatangani per"an"ian se%agai %eri#ut &  'asa lease ( tahun) tida# dapat di%atal#an  'inimum lease pa*ment se%esar p 4.1!=.2(0)6 termasu# e+ecutor* cost p ,00.000)6 per tahun di%a*ar di mu#a mulai tanggal 1 Pe%ruari 2000  Gargain purchase option ditetap#an se%esar p 1.(00.000)6 *ang dapat diguna#an setelah masa lease  %era#hir   Ting#at %unga disepa#ati se%esar 1!- per tahun  iper#ira#an #omputer terse%ut mempun*ai masa man/aat ; tahun) tanpa nilai residu dan disusut#an dengan metode 5taight6ine oleh Tn. FAI5A iminta & 1. 'enentu#an %esarn*a nilai *ang di#apitalisir se%agai a#ti3a 2. 'em%uat Ta%el Amortisasi ease ,. 'em%uat a*at "urnal *ang diperlu#an oleh AIFI FINANCE essor dan Tn. FAI5A eassee  %eri#ut & a. ari tgl. 1 Pe%ruari 2000 sampai ,1 esem%er 2001  %. Pada tgl. 1 Pe%ruari 200() a#hir masa lease) %ila %argain purchase option diguna#an

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