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 $& a'an it"t" & #LP
p 1!.000.000
6 ,.40,.000 R *.+,-. ///////////
P8 n 9
+ P8F P8F Ta%le %le 8 () !- !- 1 < 1:1)0! ( 6 1 p 14.( 14.(7 7=.000 .000 9 + >>>> >>>>>> >>> > 1
0)0! p 14.(7=.000 9 + 4),121 R/ p 14.(7=.000 : 4),121 9 R 0.01+.
2.
TABEL A#ORTISASI LEASE (GUARRANTEED RESIDUAL 3ALUE) T? EA5E INTEE5T PENTPAN NET NET PA$'ENT E8ENE 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 $& i'aita%isir s7& a'ti8a :
P3 #inim"m L!as! Pa$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 $& i'aita%isir
TABEL A#ORTISASI LEASE (GUARRANTEED RESIDUAL 3ALUE) T? EA5E INTEE5T PENTPAN GI?ATIN PA$'ENT EPEN5E GI?ATIN 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+pense6eased EHuipment Accum. epreciation6eased 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+pense6eased EHuipment Accum. epreciation6eased 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+pense6eased EHuipment Accum. epreciation6eased 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. epreciation6eased EHuipment eased EHuipment Cash
4
TUGAS Pada tgl. 1 Pe%ruari 2000 Tn. FAI5A melease ( unit #omputer pada AIFI 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 5taight6ine 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 AIFI 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
5
