PT ANEKA KARYA mendapat kontrak untuk membangun gedung senilai Rp 8 milyar.

Perkiraan biaya untuk membangun gedung tersebut Rp 7 milyar dan memakan waktu 3
tahun dari 2017 sampai 2019. Di bawah ini data selama 3 tahun (dalam ribuan rupiah):

2017 2018 2019

Cost incured to date 1,890,000 5,680,000 7,100,000
Estimated cost to complete 5,110,000 1,420,000 -
Progress billing during the year 1,750,000 3,800,000 2,450,000
Cash collected during the year 1,500,000 3,650,000 2,850,000

Perhitungan sbb:
Cost incured to date 1,890,000 5,680,000 7,100,000
Estimated cost to complete 5,110,000 1,420,000 -
Estimated Total cost 7,000,000 7,100,000 7,100,000
Estimated percentage completion cost 27.00% 80.00% 100.00%

Contract price 8,000,000 8,000,000 8,000,000

Revenue Recognizable 2,160,000 6,400,000 8,000,000
Revenue Recognize prior year - (2,160,000) (6,400,000)
Revenue Recognize current year 2,160,000 4,240,000 1,600,000
Cost incurred current year (1,890,000) (3,790,000) (1,420,000)
Gross profit recognized 270,000 450,000 180,000

Jurnal pengakuan pendapatan

2017
Contract Asset 2,160,000
Revenue from Construction 2,160,000

Construction Cost 1,890,000

Material, DL, FOH 1,890,000

Account Receivables 1,750,000

Contract Asset 1,750,000

Cash 1,500,000
Account Receivables 1,500,000

2018
Contract Asset 4,240,000
Revenue from Construction 4,240,000
Construction Cost 3,790,000
Material, DL, FOH 3,790,000

Account Receivables 3,800,000

Contract Asset 3,800,000

Cash 3,650,000
Account Receivables 3,650,000

2019
Contract Asset 1,600,000
Revenue from Construction 1,600,000

Construction Cost 1,420,000

Material, DL, FOH 1,420,000

Account Receivables 2,450,000

Contract Asset 2,450,000

Cash 2,850,000
Account Receivables 2,850,000

Penyajian di Financial Position 2017 2018 2019

Current Assets
Cash 1,500,000 5,150,000 8,000,000
Contact Asset 410,000 850,000 -
Account Receivables 250,000 400,000 -
PT ANEKA KARYA mendapat kontrak untuk membangun gedung senilai Rp 8 milyar.
Perkiraan biaya untuk membangun gedung tersebut Rp 7 milyar dan memakan waktu 3
tahun dari 2017 sampai 2019. Di bawah ini data selama 3 tahun (dalam ribuan rupiah):

2017 2018 2019

Cost incured to date 1,890,000 5,680,000 7,780,000
Estimated cost to complete 5,110,000 2,100,000 -
Progress billing during the year 1,750,000 3,800,000 2,450,000
Cash collected during the year 1,500,000 3,650,000 2,850,000

Perhitungan sbb:
Cost incured to date 1,890,000 5,680,000 7,780,000
Estimated cost to complete 5,110,000 2,100,000 -
Estimated Total cost 7,000,000 7,780,000 7,780,000
Estimated percentage completion cost 27.00% 73.01% 100.00%

Contract price 8,000,000 8,000,000 8,000,000

Revenue Recognizable 2,160,000 5,840,617 8,000,000
Revenue Recognize prior year - (2,160,000) (5,840,617)
Revenue Recognize current year 2,160,000 3,680,617 2,159,383
Cost incurred current year (1,890,000) (3,790,000) (2,100,000)
Gross profit recognized 270,000 (109,383) 59,383

Jurnal pengakuan pendapatan

2017
Contract Asset 2,160,000
Revenue from Construction 2,160,000

Construction Cost 1,890,000

Material, DL, FOH 1,890,000

Account Receivables 1,750,000

Contract Asset 1,750,000

Cash 1,500,000
Account Receivables 1,500,000

2018
Contract Asset 3,680,617
Revenue from Construction 3,680,617
Construction Cost 3,790,000
Material, DL, FOH 3,790,000

Account Receivables 3,800,000

Contract Asset 3,800,000

Cash 3,650,000
Account Receivables 3,650,000

2019
Contract Asset 2,159,383
Revenue from Construction 2,159,383

Construction Cost 2,100,000

Material, DL, FOH 2,100,000

Account Receivables 2,450,000

Contract Asset 2,450,000

Cash 2,850,000
Account Receivables 2,850,000

Penyajian di Financial Position 2017 2018 2019

Current Assets
Cash 1,500,000 5,150,000 8,000,000
Contact Asset 410,000 290,617 -
Account Receivables 250,000 400,000 -
PT ANEKA KARYA mendapat kontrak untuk membangun gedung senilai Rp 8 milyar.
Perkiraan biaya untuk membangun gedung tersebut Rp 7 milyar dan memakan waktu 3
tahun dari 2017 sampai 2019. Di bawah ini data selama 3 tahun (dalam ribuan rupiah):

2017 2018 2019

Cost incured to date 1,890,000 5,680,000 8,100,000
Estimated cost to complete 5,110,000 2,420,000 -
Progress billing during the year 1,750,000 3,800,000 2,450,000
Cash collected during the year 1,500,000 3,650,000 2,850,000

Perhitungan sbb:
Cost incured to date 1,890,000 5,680,000 8,100,000
Estimated cost to complete 5,110,000 2,420,000 -
Estimated Total cost 7,000,000 8,100,000 8,100,000
Estimated percentage completion cost 27.00% 70.12% 100.00%

Contract price 8,000,000 8,000,000 8,000,000

Revenue Recognizable 2,160,000 5,609,877 8,000,000
Revenue Recognize prior year - (2,160,000) (5,609,877)
Revenue Recognize current year 2,160,000 3,449,877 2,390,123
Cost incurred current year (1,890,000) (3,819,877) (2,390,123)
Gross profit recognized 270,000 (370,000) -

Jurnal pengakuan pendapatan

2017
Contract Asset 2,160,000
Revenue from Construction 2,160,000

Construction Cost 1,890,000

Material, DL, FOH 1,890,000

Account Receivables 1,750,000

Contract Asset 1,750,000

Cash 1,500,000
Account Receivables 1,500,000

2018
Contract Asset 3,449,877
Revenue from Construction 3,449,877
Construction Cost 3,819,877
Material, DL, FOH 3,819,877

Account Receivables 3,800,000

Contract Asset 3,800,000

Cash 3,650,000
Account Receivables 3,650,000

2019
Contract Asset 2,390,123
Revenue from Construction 2,390,123

Construction Cost 2,390,123

Material, DL, FOH 2,390,123

Account Receivables 2,450,000

Contract Asset 2,450,000

Cash 2,850,000
Account Receivables 2,850,000

Penyajian di Financial Position 2017 2018 2019

Current Assets
Cash 1,500,000 5,150,000 8,000,000
Contact Asset 410,000 59,877 -
Account Receivables 250,000 400,000 -