Pretax income 450,000,000

Beban Depresiasi 17,500,000 DTA

Pendapatan Bunga 5,500,000 Income Taxes Expense
Bebn Administrasi (1,000,000) Income Taxes Payable
Taxable income 472,000,000

Taxable payable 188,800,000

 8,800,000
180,000,000
188,800,000
Komponen Beban Pensiun
Biaya jasa Rp95,000,000
Beban bunga Rp72,900,000
Pendapatan bunga Rp68,400,000
Rp99,500,000

Kertas Kerja
General Journal Entries

Items Annual Pension Expense Cash

Balance 1 Jan 2016
Service cost Rp95,000,000 D
Interest expense Rp72,900,000 D
Interest revenue Rp68,400,000 K
Contributions Rp61,000,000 K
Benefits
Asset loss*

Journal entry for 2016 Rp99,500,000 D Rp61,000,000 K

Accumulated OCI 2016
Balance, 31 Des 2016

*(68400000-67000000)

Jurnal Terkait
Beban pensiun
Penghasilan komprehensif lain
Kas
Aset pensiun
ournal Entries Memo Record

OCI-gain/loss Pension Asset/Liability Defined Benefit Obligation

Rp50,000,000 K Rp810,000,000 K
Rp95,000,000 K
Rp72,900,000 K

Rp45,000,000 D
Rp1,400,000 D

Rp1,400,000 D Rp39,900,000 K
Rp150,000 D
Rp1,550,000 D Rp89,900,000 K Rp932,900,000 K

Rp99,500,000
Rp1,400,000
Rp61,000,000
Rp39,900,000
Record

Plan Asset
Rp760,000,000 D

Rp68,400,000 D
Rp61,000,000 D
Rp45,000,000 K
Rp1,400,000 K

Rp843,000,000 D
soal 1

135,000,000
5,000,000
Harga Perolehan Mesin 140,000,000

2018
Penyusutan 2018 7,500,000

soal 2
Nilai Buku 2019 132,500,000
Penyusutan 2019 11,041,666.67

soal 3
Nilai Buku 2019 132,500,000
Tarif Penyusutan 20%
Penyusutan 2019 26,500,000
Mesin 140,000,000
Utang Wesel 135,000,000
Kas 5,000,000

Beban Administrasi 2,500,000

Kas 2,500,000

Beban Penyusutan 7,500,000

Akumulasi Penyusutan 7,500,000