BIAYA BUNGA SELAMA KONSTRUKSI.docx

8/18/2019 BIAYA BUNGA SELAMA KONSTRUKSI.docx

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BIAYA BUNGA SELAMA KONSTRUKSI

( INTEREST COST DURING CONSTRUCTION )

MAKALAH INI UNTUK MEMENUHI SALAH SATU TUGAS

MATA KULIAH AKUNTANSI KEUANGAN MENENGAH 2

DOSEN PENGAMPU : Drs. Agus Endr Su!"rn # M.S$

D$susun O%&':

K&% * 2

+. Isn" D",u!"-$ B2 +/0 +02. Ind"' Su%"s-r$ S.1 B2 +0 / +/. M$3-"' M"'"r"n$ B2 +4 5

PROGRAM STUDI AKUNTANSI

6AKULTAS EKONOMI DAN BISNIS

UNI7ERSITAS MUHAMMADIYAH SURAKARTA

2 +8


2/11

AC9UISITION O6 PROPERTY# PLANT# AND E9UIPMENT

BIAYA BUNGA SELAMA KONSTRUKSI

A*un-"ns$ ,"ng -& "- un-u* $"," ung" -&%"' &n;"d$ &rd& "-"n ,"ng

s"ng"- %" ".T$g" &nd&*"-"n -&%"' d$s"r"n*"n un-u* &ng'$-ung ung" ,"ng

-&r;"d$ d"%" & $",""n & "ngun"n "*-$


3/11

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d$3$*"s$). M&- d& $n$ &ng$*u-$ * ns& "'!" $"," '$s- r$s d"%" &r %&'"n

"s&- &n="*u s& u" $"," (-&r "su* ung") ,"ng -&r;"d$ un-u* & "!" "s&-

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4/11

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d$;u"% "-"u d$s&!"*"n ,"ng s&d"ng d"%" & "ngun"n "-"u un ,"ng d$ u"-

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-$d"* &n;"%"n$ "*-$


5/11

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;u %"' -&ns$ ung" ,"ng ung*$n d$*" $-"%$s"s$ d"%" su"-u &r$ d& "*un-"ns$

d&ng"n &ng"%$*"n -$ng*"- ung" ,"ng s&su"$ d&ng"n !&$g'-&d?"


6/11

"-"s "s$ng? "s$ng. Un-u* &ng&%u"r"n + M"r&-# H"n R&n &ng'u ung*"n +

u%"n $"," ung" d&ng"n &ng&%u"r"n. Un-u* &ng&%u"r"n "d" + @u%$# $-u d$*&n"$

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7/11

+ M"r&- / #

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S'"%%" &ng'$-ung !&$g'-&d?"


8/11

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+2 #22 .

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++ #

K"s 2+ #+ M"r&-

G&dung / #K"s / #

+ M&$G&dung 40 #K"s 40 #

+ D&s& &r G&dung 04 #K"s 04 #G&dung (Bung" d$*" $-"%$s"s$) +2 #22B& "n Bung" ( 2/5# ? +2 #22 ) ++5#2 2K"s ( ++2#4 44# $72,000)

2/5#4


9/11

S'"%%" s& "$*n," &ng'" us ung" ,"ng d$*" $-"%$s"s$ s& "g"$ "g$"n d"r$

d& r&s$"s$ -&r'"d" n$%"$ gun" "s&- d$ d"%" n," d"n -$d"* %& $' d"r$ -&r d"r$

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&r$ d& -&rs& u- d"n -"r$3 *" $-"%$s"s$ ,"ng d$gun"*"n un-u* &n&n-u*"n ;u %"'

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ILUSTRASI + ?

P&%" r"n ung" d$*" $-"%$s"s$ d"%" %" r"n %" " rug$

Pendapatan dan beban lain-lainBeban bunga $239,500Dikurangi: Bunga dikapitalisasi 120,228 119,272Pendapatan sebelum pajak XXXXPajak pendapatan XXXLaba bersih XXXX

ILUSTRASI + ?P&ngung*" "n ung" d$*" $-"%$s"s$ d$ d"%" ="-"-"n %" r"n *&u"ng"nC"-"-"n +: K& $;"*"n A*un-"ns$. Bunga dikapitalisasi . S&%" " 2 ++ - -"% $"," ung"

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*'usus:

+. P&ng&%u"r"nF &%"n;" -"n"'2. P&nd" "-"n ung"

Pengeluaran per lehan Tanah . K&-$*" &rus"'""n & &%$ -"n"' d"n

&r "*sud &ng %"'n," un-u* -u;u"n -&r-&n-u# $"," ung" ,"ng -&r*"$- d&ng"n

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d$*" $-"%$s"s$ s&%" " &r$ d& & "ngun"n &ru "*"n "g$"n d"r$ $"," " r$*#

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10/11

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&ng*" $-"%$s"s$ $"," ung" ,"ng -&r*"$- d&ng"n & &%$"n -"n"' un-u*

s &*u%"s$ *"r&n" "*-$


11/11

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un-u* -$" s"'" n,"# &rus"'""n *&'$%"ng"n ++ s&n "d" -$" s"'" *"r&n"

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&r-" "ng"n "-u "r" d"n & &r" " " r$* ,"ng s&d"ng d"%" & "ngun"n.

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2 "d"%"' 4. # 2 Q 4. Q 2 8Q0. )

BIAYA BUNGA SELAMA KONSTRUKSI.docx

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