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Operating Lease dan Financial Lease, Study notes of Advanced Accounting

Universitas Trisakti (UT)Advanced Accounting

Catatan tentang operating lease dan financial lease (jurnal, perhitungan)

Typology: Study notes

2022/2023

Uploaded on 02/21/2023

lutfii-februari
lutfii-februari 🇮🇩

6 documents

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bg1
First
lease
payment
tahunpertama
Interest
on
liability
lease
liability
Masih
0
cash
lease
Amortization
schedule
Depresiasi
:
Depr
.
Exp
Right
of
use
Cnilaipv
/
UE
dari
Asset
)
pada
Akhir
periods
:
(
Asset
)
cash
9
Sentai
Jumlah
Yan g
dijamin
Pik
.
nilaisisa
payment
Present
value
factor
Ci
:
%
ygdilentukan
lessor
,
n
=
cicilan
leasing
)
→
annual
y
pv
of
lease
payments
¥
Probable
Residual
value
✗
✗
✗
Pv
factor
(
in
)
→
xxx
pv
of
probable
residual
value
xxx
+
Right
-
of
use
asset
fcapitalisasi
asset
)
Latihan
:
Tan g gal
r
Mei
2018
PT
ABC
menyewa
mean
yang
diperkirakan
mcmiliki
Usia
6th
,
dengan
pembayarantahunan
Pp
69.063.000
,
biayaeksekuiippl.at/-/fhn.pembayarandimuilai1gl
1
Mei
201g
selama
5
thn
.
nilai
residuyg
dijamin
pp
48ft
.
Saku
bunga
lessor
9%
,
pcnyusutan
:
garis
lurus
Dik
.
Put
5
thn
,
9010
adl
=
0,64993
kalau
umur
lease
Pv
annuity
5th
,
got
,
ad
1
=
4,23972
liability
=/
dgn
Masa
hilai
pasar
pd
akhir
tahun
pp
30ft
.
Maan
fat
,
dan
lidak
adanilairesidu
Maka
di
tabet
amor
-
tisasi
tahunterakhir
Rp
Oi
pf3

Partial preview of the text

Download Operating Lease dan Financial Lease and more Study notes Advanced Accounting in PDF only on Docsity!

First lease^ payment tahunpertama Interest on liability

lease liability Masih 0

cash lease Amortization schedule

Depresiasi :^ Depr^. Exp

Right of use^ Cnilaipv/UE dari^ Asset^ )

pada Akhir^ periods^ :^ (Asset^ )

cash 9

Sentai Jumlah Yang dijamin

Pik.^ nilaisisa

payment

Present value factor Ci :^ % ygdilentukan lessor , n^ =^ cicilan leasing) →^ annualy

pv of lease^ payments^ ¥

Probable Residual value ✗✗^ ✗

Pv factor (in) → xxx

pv of probable residual^ value^ xxx +

Right - of use^ asset fcapitalisasi asset )

Latihan :

Tanggal r^ Mei^2018 PT^ ABC^ menyewa mean^ yang diperkirakan

mcmiliki Usia^ 6th, dengan pembayarantahunan Pp 69.063.000 ,

biayaeksekuiippl.at/-/fhn.pembayarandimuilai1gl 1 Mei^ 201g

selama 5 thn^.^ nilai^ residuyg dijamin pp 48ft. Saku^ bunga lessor^ 9% ,

pcnyusutan : garis lurus

Dik. Put 5 thn^ , 9010 adl^ = 0,64993 kalau umur lease

Pv annuity 5th, got, ad 1 = 4,23972 liability =/ dgn Masa

hilai pasar pd^ akhir^ tahun^ pp 30ft^.

Maan (^) fat (^) , dan lidak adanilairesidu Maka di tabet (^) amor- tisasi tahunterakhir

Rp Oi

lutfiafebruarisa ( 024032005004 )

payment 69.063.

Present (^) value factor 4123972

pv of lease payments 292,807.782,

probable Residual value (^) 48.000. Pv (^) factor (in) → (^) 0,

pv of probable^ residual^ value^ 31.196.

Right - of Use^ asset (^) fcapitalisasi asset (^) ) (^) 324.004.422, Jamal kontrak 11051 Right Of Use^ Asset^ 324.004.422, (^2019) lease (^) liability 324.004.422,

jurnalacilan pertama

1/051 Lease (^) liability 69.063. (^2019) Executing cost 1,200. cash 70.263. Date Annual^ lease fxc. cost Interest 19%1 Reduction (^) of lease (^) liability payment (^) on (^) liability lease (^) liability 1/05/2018 (^) 324.004.422, 1/05/2019 70.263.000 1.200.000^0 69.063.000 254.941.422, 1/05/202070.263000 1.200.000^ 22.944.728,01^ 46.118.271 (^) .gg 208.823.150, 1/05/2021 70.263.000^ 1.200.000^ 18.794.083,53^ 50.268,916,47^ 158.554.233, 1/05/202270.263000 1.200.000^ 14.296.881,05^ 54.793.118,95 103.761.114, 1/05/2023 70.263.000^ 1.200.000^ 9.388.500.35^ 59.724.499,65^ 44.036. 405/202448.000000 0 3.963.384,70*44.036.615130^0 sesuainilairesidu Jamal penyesuaian 31/12/19 Depreciation^ Exp^ 30.667.

Right Of Use^ Asset^ 30.667.

( (^) 324.004.422,36 -48ft (^) ) / 6 ×8/