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Nama = Lutfiafebruarisa
NIM = 024032005004
Quiz Akuntansikeuangan^ I
soal I ( Intangible Assets
Dik :
Harga beli^ PT Alengka Rp 18.700.000.
Assets RP^ 32.000.000.
Liability Pp 15.000.000.
equity?
Niki goodwill^? Dit : a) Hitungannilaiperolehandannilaiamortisasi
Harga beli^ PT Alengka Rp^ 18.700.000.
Assets RP^ 32.000.000.
Liability (^) Rp 15.000.000.
Equity (Asset^ - Liability)^ Rp 17.000.000.
Niki goodwill^ /Harga^ beli^
Pp 1.700.000.
nilaiamortisasi Goodwill ( garis turns
= (^) Niki goodwill - Nilairesidu Masa (^) manfaat = (^) 1.700.000. 20
= Rp 85.000.000 / tahun
b) Jornal^ Yang diperlukan
Jamal Saat^ pembelian PT^ Alengka Assets RP^ 32.000.000. Goodwill Rp 1.700.000.
Liabilities Rp 15.000.000.
Cash Rp 18.700.000.
Jurnalamortisasi Goodwill Amortisahon Expense Rp 85.000.
Accumulated Amor^.^ -^ Goodwill^ Rp 85.000.^ 000.
lutfiafebruarisa ( 024032005004 ) Soa (^12) ( current^ liabilities (^) ) a) Jornal^ Pencatatanpembelian^ bone^ ka
premium Inventory Rp^ 150.000.
Cash (^) Rp 150.000.
( 15.000^ โ^ Rp 10.000)
b) Jurnal Penjualanproduk Cash (^) Rp 6.600.000.^000
Sales Revenue Rp 6.600.000.
( 300.000 โ^ RP 22.000)
C) Jurnalpencatatanpenebusankuponoleh^ pelanggan Premium (^) Expense Rp 340.000.
Premium Inventory Rp 340.000.
(170.000/5) โ^ Rp 10-
d) penyesuaianuntukmengakui liabilities^ premium^ Pada^31 Desember^2021
Total prod UK^ terjual Pada 2021 300.000 Unit Estimated (^) Redemption 1%1 (^) 75% Total estimated^ redemption 225.000 Unit
cost of estimated^ redemption
(1225.000/5) โ^ Rp^ 10.000) RP^ 450.000. Redemption to^ date^ (^ RP^ 340.000.000^ ) liability at^ 12/31/2021 (^) Rp 110.000.
Jornal Penyesuaian :
31/12 Premium Expense Rp 110.000.
2021 premium liability Rp 110000.
A
