CONSTRUCTION COST ACCOUNTING

No Transaksi Notasi Debit

Pembelian peralatan konstruksi
Peralatan (Aktiva) + Rp 57,650,750,000.00
1
Tunai (Aktiva) -
Kewajiban proyek (Kewajiban) +
Penagihan dari supplier X
2 Kewajiban proyek (Kewajiban) +
Pengeluaran (Expense) + Rp 2,450,000,000.00
Pembayaran tagihan listrik, telepon, dan gas
Tunai (Aktiva) -
3
Pembayaran di Muka (Aktiva) + Rp 122,550,000.00
Pengeluaran (Expense) + Rp 127,450,000.00
Penetapan pembagian dividen
4 Dividen (Kewajiban) +
Laba ditahan (Nilai Bersih) + Rp 1,022,085,750.00
Pembayaran kepada supplier X untuk penagihan
tanggal 2/4/X4
5
Tunai (Aktiva) -
Kewajiban proyek (Kewajiban) - Rp 1,850,000,000.00
Pengajuan tagihan pertama Proyek A kepada pemilik
proyek
6 Piutang proyek (Aktiva) + Rp 121,268,331,250.00
Piutang retensi (Aktiva) + Rp 6,382,543,750.00
Pendapatan (Revenue) +
Pembayaran pajak tahun 20X3
7 Tunai (Aktiva) -
Kewajiban pajak (Kewajiban) - Rp -
Pembayaran angsuran peralatan konstruksi ke-1
8 Tunai (Aktiva) -
Kewajiban proyek (Kewajiban) - Rp -
Penagihan dari PT. Alat Konstruksi
9 Kewajiban proyek (Kewajiban) +
Pengeluaran (Expense) + Rp 237,500,000.00
Pembayaran dividen
10 Tunai (Aktiva) -
Dividen (Kewajiban) - Rp 1,022,085,750.00
Pembayaran angsuran peralatan konstruksi ke-2
11 Tunai (Aktiva) -
Kewajiban proyek (Kewajiban) - Rp -
Pembayaran tagihan Proyek A untuk penagihan
tanggal 3/8/X4
12 Piutang proyek (Aktiva) +
Piutang retensi (Aktiva) +
Tunai (Aktiva) + Rp 127,650,875,000.00
 Kredit

Rp 17,295,225,000.00
Rp 40,355,525,000.00

Rp 2,450,000,000.00

Rp 250,000,000.00

Rp 1,022,085,750.00

Rp 1,850,000,000.00

Rp 127,650,875,000.00

Rp -

Rp -

Rp 237,500,000.00

Rp 1,022,085,750.00

Rp -

Rp 121,268,331,250.00
Rp 6,382,543,750.00
 JURNAL
SUPERB CONSTRUCTION ENGINEERING & MANAGEMENT CO.
31 DESEMBER 20X3

NO TRANSAKSI JENIS AKUN AKUN

1 pencatatan upah pekerja Contract Cost E
Wages Payable L
2 Pencatatan biaya sewa gedung dan peralatan kantor G & A Expenses E
Prepaid Expenses A
Accounts Payable L
3 Pencatatan kerusakan barang Contract Cost E
Inventory A
4 Biaya material meningkat Inventory A
Contract Revenues R
5 Pencatatan deprisiasi peralatan dan gedung G & A Expenses E
Depreciation Building A
Depreciation Equipment A
6 Penerimaan dokumen pelelangan untuk proyek baru Deposit on Plans and Bids A
Contract Revenue R
7 pembayaran pajak 15% dari income before tax 15% Accrued Taxes L
Cash A
G & A Expenses E
8 Penerimaan tunai dari bank Cash A
Notes Payable L
9 Pembayaran tagihan subkontraktor Accounts Payable L
Cash A
10 Perbaikan pencatatan dari pekerjaan yang telah selesai Unbilled Revenue A
Excess Billings L
Revenue R
11 Penerimaan piutang proyek Cash A
Account receivable A
 BUKU BESAR
ENT CO. SUPERB CONSTRUCTION ENGINEERING & MANAGEMENT CO.
31 DESEMBER 20X3

DEBIT KREDIT ASSET LIABILITY & EQUITY

536,000 CASH
536,000 NO DEBIT KREDIT
73,000,000 7 350,000.15
1,650,000 8 4,450,000
71,350,000 9 4,215,000
4,750,000 11 40,960,000
4,750,000 TOTAL 45410000 4565000.15
17,000,000 40844999.85
17,000,000
20,450,000 PREPAID EXPENSES
12,000,000 NO DEBIT KREDIT
8,450,000 2 1,650,000
3,100 TOTAL 0 1,650,000
3,100
350,000.00
350,000.15 INVENTORY
0.150 NO DEBIT KREDIT
4,450,000 3 4,750,000
4,450,000 4 17,000,000
4,215,000 TOTAL 17,000,000 4,750,000
4,215,000
88,330,000
15,330,000 UNBILLED REVENUE
73,000,000 NO DEBIT KREDIT
40,960,000 10 88,330,000
40,960,000 TOTAL 88,330,000 0
254,044,100 254,044,100
ACCOUNT RECEIVABLE
NO DEBIT KREDIT
11 40,960,000
TOTAL 0 40,960,000

DEPRECIATION BUILDING
NO DEBIT KREDIT
5 12,000,000
TOTAL 0 12,000,000
 DEPRECIATION EQUIPMENT
NO DEBIT KREDIT
5 8,450,000
TOTAL 0 8,450,000

DEPOSIT ON PLANS AND BID

NO DEBIT KREDIT
6 3,100
TOTAL 3100 -
G & MANAGEMENT CO.
3

LIABILITY & EQUITY

Wages Payables Liabilities
Contract Costs Expense 536,000
Cash Asset
Prepaid Expenses Asset
G & A Expenses Expense 73,000,000
Inventory Asset
Contract Costs Expense 4,750,000
Inventory Asset 17,000,000
Contract Revenues Revenue
Accumulated Depreciation-Equipment Asset
Accumulated Depreciation-Building Asset
G & A Expenses Expense 20,450,000
Deposit on Plans and Bids Asset 3,100
Contract Revenues Revenue
Cash Asset
Accrued Taxes Liabilities 350,000
Cash Asset 4,450,000
Notes Payable Liabilities
Cash Asset
Accounts Payable Liabilities 4,035,000
Excess Billings Liabilities
Contract Revenues Revenue 2,190,000
Unbilled Revenues Asset 70,810,000
Contract Revenues Revenue
Cash Asset 40,780,000
Accounts Receivable Asset
 536,000

71,350,000
1,650,000

4,750,000

17,000,000
12,000,000
8,450,000

3,100
350,000

4,450,000
4,035,000

2,190,000

70,810,000

40,780,000
kontrak: %tage of completion
pajak penghasilan: 25%

PROJECT 1 PROJECT 2
2015 2016 2015 2016 2017
Material Purchased 950 450 410 620 500
Material Paid 900 400 320 400 700
Material Used 700 680 400 350 750
Wages Incurred 400 350 600 650 750
Waged Paid 390 360 550 680 450
Subcontractors' Cost Incurred 510 740 1400 450 200
Subcontractors' bills 450 800 1000 400 450
Subcontractors' paid 300 950 980 350 500
Bill to owner 1800 2400 3500 2500 100
Paid by owner 1400 2700 3100 1800 600
Retained by owner 120 -120 400 200 -600
Estimated Cost to Complete 1900 4100 5300 5300 6400
Contract Amount 4000 0 2900 1800 0

General and Administrative Expenses (dalam juta)

2015 2016 2017
Supplies Purchased 60 55 45
Supplies Paid 55 60 38
Wages Incurred 290 250 170
Wages Paid 240 245 180
Other Expenses Incurred 75 90 60
Other Expenses Paid 40 100 50
Dividens Paid 100 240 210

SOAL
PROJECT I PROJECT II
20X3 20X4 20X3 20X4 20X5
Material Purchased 950 450 410 620 500
Material Paid 900 400 320 400 700
Material Used 700 680 400 350 750
Wages Incurred 400 350 600 650 750
Waged Paid 390 360 550 680 450
Subcontractors' Cost Incurred 510 740 1200 450 200
Subcontractors' bills 450 800 1000 400 450
Subcontractors' paid 300 950 980 350 500
Bill to owner 1800 2300 3500 2500 100
Paid by owner 1400 2700 3100 1800 600
Retained by owner 120 -120 400 200 -600
Estimated Cost to Complete 1900 4100 5300 5300 6100
Contract Amount 4000 0 2900 1800 0
Tabel Income Statement PT KP
Year 2015 2016 2017
PROJECT I II I II II
Contract Amount 4000 2900 0 1800 0
Expenses
Material Used 700 400 680 350 750
Wages Incurred 400 600 350 650 750
Subs Incurred 510 1400 740 450 200
Total Year Expenses 1610 2400 1770 1450 1700
Total to date 1610 4010 5780 7230 8930
Total Estimates to Complete 1900 5300 4100 5300 6400
Total Estimated Expenses 1900 5300 4100 5300 6400
Percent of Completion 85% 45% 43% 27% 27%
Cost of Revenue to date 1186 1404 1166 492 159
Revenue to date 1400 3100 2700 1800 600
Gross Revenue this year 4500 4500 600
G&A Expenses
Supplies 55 60 38
Wages Incurred 290 250 170
Other Expenses 40 100 50
Total G&A Expenses 385 410 258
Net Income This Year 105 870 -1358
Income Tax 26.25 217.5 -339.5
Net Income After Tax 78.75 652.5 -1018.5
Dividends Paid 100 240 210
Retained Income -21.25 412.5 -1228.5
STATEMENT OF CAHSFLOW
2015 2016 2017

SAles 4500 4500 600

Cost & Expenses
Material 1100 1030 750
Wages 1000 1000 750
Subs 1910 1190 200
Supplies 55 60 38
Wages 290 250 170
Other Expenses 40 100 50
Total Cost & Expenses 4395 3630 1958
Income Before Taxes 105 870 -1358
Taxes 26.25 217.5 -339.5
Net Income 78.75 652.5 -1018.5