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    Jawaban Soal Latihan Ch.10

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    Wira Dinata
    The document discusses several examples of accounting entries related to tangible and intangible assets. It includes entries for: 1) The allocation of cash to land, buildings, and equipment based on their proportions of total asset value. 2) The purchase of store equipment using cash and a note payable. 3) The purchase of office equipment using accounts payable. 4) A building acquired using deferred grant revenue. 5) A warehouse purchased with cash. It also includes schedules calculating values for land and buildings, and entries related to depreciation of the building.

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    Jawaban Soal Latihan Ch.10

    Uploaded by

    Wira Dinata
    417 views3 pages
    The document discusses several examples of accounting entries related to tangible and intangible assets. It includes entries for: 1) The allocation of cash to land, buildings, and equipment based on their proportions of total asset value. 2) The purchase of store equipment using cash and a note payable. 3) The purchase of office equipment using accounts payable. 4) A building acquired using deferred grant revenue. 5) A warehouse purchased with cash. It also includes schedules calculating values for land and buildings, and entries related to depreciation of the building.

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    The document discusses several examples of accounting entries related to tangible and intangible assets. It includes entries for: 1) The allocation of cash to land, buildings, and equipment based on their proportions of total asset value. 2) The purchase of store equipment using cash and a note payable. 3) The purchase of office equipment using accounts payable. 4) A building acquired using deferred grant revenue. 5) A warehouse purchased with cash. It also includes schedules calculating values for land and buildings, and entries related to depreciation of the building.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    417 views3 pages

    Jawaban Soal Latihan Ch.10

    Uploaded by

    Wira Dinata
    The document discusses several examples of accounting entries related to tangible and intangible assets. It includes entries for: 1) The allocation of cash to land, buildings, and equipment based on their proportions of total asset value. 2) The purchase of store equipment using cash and a note payable. 3) The purchase of office equipment using accounts payable. 4) A building acquired using deferred grant revenue. 5) A warehouse purchased with cash. It also includes schedules calculating values for land and buildings, and entries related to depreciation of the building.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 3

    Pembahasan Ch 11 Intangible Assets

    PEMBAHASAN LATIHAN

    BAB 10 KIESO

    L10-6

    1. Land 127,500

    Buildings 297,500

    Equipment 255,000

    Cash 680,000

    Tanah $680,000 X $150,000/800,000= $127,500

    Bagunan $680,000 X 350,000/800,000 = $297,500

    Peralatan $680,000 X $300,000/$800,000= $255,000

    2. Store Equipment........................................................... 25,000

    Cash....................................................................... 2,000

    Note Payable....................................................... 23,000

    3. Office Equipment ......................................................... 19,600

    Accounts Payable ($20,000 X .98)................ 19,600

    4. Building ........................................................................... 270,000

    Deferred Grant Revenue ................................. 270,000

    5. Warehouse ..................................................................... 600,000

    Cash....................................................................... 600,000

    1 By Tantina Haryati_UPN Veteran Jatim


    Pembahasan Ch 11 Intangible Assets

    S 10-3

    (a) 1. Land (Schedule A)........................................................ 188,700


    Building (Schedule B) ................................................. 136,250
    Insurance Expense (6 bulan X $95) .................... 570
    Prepaid Insurance (16 bulan X $95).................... 1,520
    Organization Expense................................................. 610
    Retained Earnings........................................................ 53,800
    Salary Expense.............................................................. 32,100
    Land and Building 399,950
    Share Premium—Preference
    (800 shares X $17) .......................................... 13,600

    Schedule A

    Jumlahnya terdiri dari:

    Biaya Akuisisi
    ($80,000 + [800 X $117]) ................................ $173,600
    Biaya pemindahan bangunan lama............. ...... 9,800
    Biaya Jasa hukum (terkait tanah) .................. 1,300
    Penilaian pajak khusus.................................. 4,000
    Total ................................................................$188,700

    Schedule B

    Jumlahnya terdiri dari:

    Biaya Jasa hukum (kontrak kontruksi) ............. $ 1,860


    Construction Costs (pembayaran pertama) ............ 60,000
    Construction Costs (pembayaran kedua)....... 40,000
    Insurance (2 bulan)
    ([2,280 ÷ 24] = $95 X 2 = $190) .................... 190
    Gaji pengawas pabrik ....................... 4,200
    Construction Costs (pembayaran final)............ 30,000
    Total ................................................................. $136,250

    2. Land and Building ........................................................ 4,000

    Depreciation Expense....................................... 2,637

    Accumulated Depreciation—Building......... 1,363

    2 By Tantina Haryati_UPN Veteran Jatim


    Pembahasan Ch 11 Intangible Assets

    Schedule C

    Depreciation $ 4,000
    Depreciation that should be taken
    (1% X $136,250) (1,363)
    Depreciation adjustment $ 2,637

    (b) Plant, Property, and Equipment:

    Land $188,700
    Building $136,250
    Less: Accumulated depreciation 1,363 134,887
    Total $323,587

    3 By Tantina Haryati_UPN Veteran Jatim

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