Excel Revenue
Excel Revenue
Step 4 : Membuat Skedul Perhitungan Pengakuan Revenue, Costs, dan Gross Profit Per Tahun
To Recognized in Recognized in
Date Prior Years Current Year
2019
Revenues £ 1,125,000 £ 1,125,000
Costs £ 1,000,000 £ 1,000,000
Gross Profit £ 125,000 £ 125,000
2020
Revenues £ 3,240,000 £ 1,125,000 £ 2,115,000
Costs £ 2,916,000 £ 1,000,000 £ 1,916,000
Gross Profit £ 324,000 £ 125,000 £ 199,000
2021
Revenues £ 4,500,000 £ 3,240,000 £ 1,260,000
Costs £ 4,050,000 £ 2,916,000 £ 1,134,000
Gross Profit £ 450,000 £ 324,000 £ 126,000
Step 5 : Buat Jurnal Terkait Pengeluaran Biaya Konstruksi, Billing, dan Penerimaan Kas
To record progress
2019
Account Receivable £ 900,000
Billings on Construction in Process £ 900,000
Step 6 : Buat Jurnal Terkait Pengakuan Revenue, Costs, dan Gross Profit
Step 7 : Menutup/Menghapus CIP dan Progress Billing pada akhir masa kontrak
Construction in Process
2019 construction cost £ 1,000,000 31-Dec-21 to close completed project
2019 recognized gross profit £ 125,000
2020 construction cost £ 1,916,000
2020 recognized gross profit £ 199,000
2021 construction cost £ 1,134,000
2021 recognized gross profit £ 126,000
£ 4,500,000
Catatan :
To Date Biaya dihitung secara kumulatif
During the year Biaya current/yang terjadi di periode tsb
Progress billing Tagihan yang sudah disampaikan ke pembeli
Cash collected Tagihan yang sudah dibayar
Diketahui :
Nilai Kontrak £ 4,500,000
Estimasi Cost £ 4,000,000
Rumus :
Cost to date
Percent Complete =
Estimated total costs
Gross Profit Per Tahun
Rumus:
Revenue = Nilai Kontrak x Persentase Penyelesaian
Rumus:
Revenue = Nilai Kontrak x Persentase Penyelesaian
Rumus:
Revenue = Nilai Kontrak x Persentase Penyelesaian
an Penerimaan Kas
Gross Profit
r masa kontrak
mpletion of contract
2021
4,500,000
------------------
£ 4,500,000
an biaya kumulatif, tapi pengurangan
CARA PENGERJAAN
Step 4 : Membuat Skedul Perhitungan Pengakuan Revenue, Costs, dan Gross Profit Per Tahun
To Recognized in Recognized in
Date Prior Years Current Year
2019
Revenues (cost incurred) £ 1,000,000 £ 1,000,000
Costs £ 1,000,000 £ 1,000,000
Gross Profit £ - £ -
2020
Revenues (cost incurred) £ 2,916,000 £ 1,000,000 £ 1,916,000
Costs £ 2,916,000 £ 1,000,000 £ 1,916,000
Gross Profit £ - £ - £ -
2021
Revenues (Contract Price x 100%) £ 4,500,000 £ 2,916,000 £ 1,584,000
Costs £ 4,050,000 £ 2,916,000 £ 1,134,000
Gross Profit £ 450,000 £ - £ 450,000
Step 6 : Buat Jurnal Terkait Pengakuan Revenue, Costs, dan Gross Profit
Step 7 : Menutup/Menghapus CIP dan Progress Billing pada akhir masa kontrak
Construction in Process
2019 construction cost £ 1,000,000 31-Dec-21 to close completed project
2019 recognized gross profit £ -
2020 construction cost £ 1,916,000
2020 recognized gross profit £ -
2021 construction cost £ 1,134,000
2021 recognized gross profit £ 450,000
£ 4,500,000
Catatan :
To Date Biaya dihitung secara kumulatif
During the year Biaya current/yang terjadi di periode tsb
Progress billing Tagihan yang sudah disampaikan ke pembeli
Cash collected Tagihan yang sudah dibayar
Diketahui :
Nilai Kontrak £ 4,500,000
Estimasi Cost £ 4,000,000
£ 450,000
£ 1,134,000
£ 1,584,000
asa kontrak
pletion of contract
2021
4,500,000
------------------
£ 4,500,000
di di periode tsb
mpaikan ke pembeli
CARA PENGERJAAN
2019
Cost to date £ 150,000
Estimated costs to complete £ 450,000
Progress billings during the year £ 135,000
Cash collected during the year £ 112,500
2019
Contract price £ 675,000
Less estimated cost:
Cost to date £ 150,000
Estimated cost to complete £ 450,000
Estimated total costs £ 600,000
2019
Contract price £ 675,000
Less estimated cost:
Cost to date £ 150,000
Estimated cost to complete £ 450,000
Estimated total costs £ 600,000
Percent Complete 25%
Step 3 : Membuat Skedul Perhitungan Pengakuan Revenue, Costs, dan Gross Profit Per
To
Date
2019
Revenues £ 168,750
Costs £ 150,000
Gross Profit £ 18,750
2020
Revenues £ 452,250
Costs £ 437,400
Loss Profit £ 14,850
2021
Revenues £ 675,000
Costs £ 652,836
Gross Profit £ 22,164
Construction Expense
Construction in Process (Loss Profit)
Revenue from Long-Term Contracts
Data
2018
Contract price $ 675,000
Cost incurred current year $ 150,000
Estimated cost to complete in future years $ 450,000
Billings to customer current year $ 135,000
Cash receipts from customer current year $ 112,500
2020 2021
£ 437,400 £ 652,836
£ 215,436 £ -
£ 360,000 £ 180,000
£ 262,500 £ 300,000
2020 2021
£ 675,000 £ 675,000
£ 437,400 £ 652,836
£ 215,436 £ -
£ 652,836 £ 652,836
2020 2021
£ 675,000 £ 675,000
£ 437,400 £ 652,836
£ 215,436 £ -
£ 652,836 £ 652,836
67% 100%
£ 168,750 Rumus:
£ 150,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 18,750
2019
Cost to date £ 150,000
Estimated costs to complete £ 450,000
Progress billings during the year £ 135,000
Cash collected during the year £ 112,500
2019
Contract price £ 675,000
Less estimated cost:
Cost to date £ 150,000
Estimated cost to complete £ 450,000
Estimated total costs £ 600,000
2019
Contract price £ 675,000
Less estimated cost:
Cost to date £ 150,000
Estimated cost to complete £ 450,000
Estimated total costs £ 600,000
Percent Complete 25%
Step 3 : Membuat Skedul Perhitungan Pengakuan Revenue, Costs, dan Gross Profit Per
To
Date
2019
Revenues £ 168,750
Costs £ 150,000
Gross Profit £ 18,750
2020
Revenues £ 432,000
Costs £ 440,438
Loss Profit -£ 8,438
2021
Revenues £ 675,000
Costs £ 683,438
Gross Profit -£ 8,438
Construction Expense
Construction in Process (Loss Profit)
Revenue from Long-Term Contracts
2020 2021
£ 437,400 £ 683,438
£ 246,038 £ -
£ 360,000 £ 180,000
£ 262,500 £ 300,000
2020 2021
£ 675,000 £ 675,000
£ 437,400 £ 683,438
£ 246,038 £ -
£ 683,438 £ 683,438
2020 2021
£ 675,000 £ 675,000 Rugi di 2020 -£ 8,438 Langsung dibebankan ke cost ta
£ 437,400 £ 683,438
£ 246,038 £ -
£ 683,438 £ 683,438
64% 100%
Rumus:
£ 168,750 £ 263,250 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 150,000 £ 290,438
£ 18,750 -£ 27,188 RUGI INTERIM
2020
-£ 8,438
-£ 8,438
2019 2020
$ 675,000 $ 675,000
$ 287,400 $ 246,038
$ 246,038 $ -
$ 360,000 $ 180,000
$ 262,500 $ 300,000
Langsung dibebankan ke cost tahun 2020, alasan kenapa cost tertulis bukan 437.400
CARA PENGERJAAN
Step 4 : Membuat Skedul Perhitungan Pengakuan Revenue, Costs, dan Gross Profit Per Tahun
To Recognized in Recognized in
Date Prior Years Current Year
2019
Revenues £ 405,000 £ 405,000
Costs £ 270,000 £ 270,000
Gross Profit £ 135,000 £ 135,000
2020
Revenues £ 675,000 £ 405,000 £ 270,000
Costs £ 450,000 £ 270,000 £ 180,000
Gross Profit £ 225,000 £ 135,000 £ 90,000
2021
Revenues £ 900,000 £ 675,000 £ 225,000
Costs £ 610,000 £ 450,000 £ 160,000
Gross Profit £ 290,000 £ 225,000 £ 65,000
Step 5 : Buat Jurnal Terkait Pengeluaran Biaya Konstruksi, Billing, dan Penerimaan Kas
To record progress
2019
Account Receivable £ 270,000
Billings on Construction in Process £ 270,000
Step 6 : Buat Jurnal Terkait Pengakuan Revenue, Costs, dan Gross Profit
Step 7 : Menutup/Menghapus CIP dan Progress Billing pada akhir masa kontrak
Construction in Process
2019 construction cost £ 270,000 31-Dec-21 to close completed project
2019 recognized gross profit £ 135,000
2020 construction cost £ 180,000
2020 recognized gross profit £ 90,000
2021 construction cost £ 160,000
2021 recognized gross profit £ 65,000
£ 900,000
Catatan :
To Date Biaya dihitung secara kumulatif
During the year Biaya current/yang terjadi di periode tsb
Progress billing Tagihan yang sudah disampaikan ke pembeli
Cash collected Tagihan yang sudah dibayar
Diketahui :
Nilai Kontrak £ 900,000
Estimasi Cost £ 600,000
Rumus :
Cost to date
Percent Complete =
Estimated total costs
Gross Profit Per Tahun
Rumus:
Revenue = Nilai Kontrak x Persentase Penyelesaian
Rumus:
Revenue = Nilai Kontrak x Persentase Penyelesaian
Rumus:
Revenue = Nilai Kontrak x Persentase Penyelesaian
an Penerimaan Kas
Gross Profit
r masa kontrak
mpletion of contract
2021
900,000
------------------
£ 900,000
an biaya kumulatif, tapi pengurangan
CARA PENGERJAAN
2019
Cost to date £ 300,000
Estimated costs to complete £ 1,200,000
Progress billings during the year £ 300,000
Cash collected during the year £ -
2019
Contract price £ 1,900,000
Less estimated cost:
Cost to date £ 300,000
Estimated cost to complete £ 1,200,000
Estimated total costs £ 1,500,000
2019
Contract price £ 1,900,000
Less estimated cost:
Cost to date £ 300,000
Estimated cost to complete £ 1,200,000
Estimated total costs £ 1,500,000
Percent Complete 20%
Step 3 : Membuat Skedul Perhitungan Pengakuan Revenue, Costs, dan Gross Profit Per
To
Date
2019
Revenues £ 380,000
Costs £ 300,000
Gross Profit £ 80,000
2020
Revenues £ 1,140,000
Costs Jadi-jadian £ 1,240,000
Loss Profit -£ 100,000
2021
Revenues £ 1,900,000
Costs Aktual £ 2,100,000
Gross Profit -£ 200,000
Construction Expense
Construction in Process (Loss Profit)
Revenue from Long-Term Contracts
Contract price
Cost incurred to date
Estimated cost to complete in future years
Billings to customer current year
2020 2021
£ 1,900,000 £ 1,900,000 Rugi di 2020 -£ 100,000
Rumus:
£ 380,000 £ 760,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 300,000 £ 940,000
£ 80,000 -£ 180,000 RUGI INTERIM
Rumus:
£ 1,140,000 £ 760,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 1,240,000 £ 860,000
-£ 100,000 -£ 100,000 RUGI INTERIM
2020
-£ 100,000
-£ 100,000
2019 2020 2021
$ 1,900,000 $ 1,900,000 $ 1,900,000
$ 300,000 $ 1,200,000 $ 2,100,000
$ 1,200,000 $ 800,000 $ -
$ 300,000 $ 1,100,000 $ 1,850,000
Langsung dibebankan ke cost tahun 2020, alasan kenapa cost tertulis bukan 1.200.000
Langsung dibebankan ke cost tahun 2021, alasan kenapa cost tertulis bukan 2.100.000
CARA PENGERJAAN
2019
Cost to date £ 300,000
Estimated costs to complete £ 1,200,000
Progress billings during the year £ 300,000
Cash collected during the year £ -
2019
Contract price £ 1,900,000
Less estimated cost:
Cost to date £ 300,000
Estimated cost to complete £ 1,200,000
Estimated total costs £ 1,500,000
2019
Contract price £ 1,900,000
Less estimated cost:
Cost to date £ 300,000
Estimated cost to complete £ 1,200,000
Estimated total costs £ 1,500,000
Percent Complete 20%
Step 3 : Membuat Skedul Perhitungan Pengakuan Revenue, Costs, dan Gross Profit Per
To
Date
2019
Revenues £ 380,000
Costs £ 300,000
Gross Profit £ 80,000
2020
Revenues £ 1,140,000
Costs Jadi-jadian £ 1,240,000
Loss Profit -£ 100,000
2021
Revenues £ 1,880,000
Costs Aktual £ 2,100,000
Gross Profit -£ 220,000
Construction Expense
Construction in Process (Loss Profit)
Revenue from Long-Term Contracts
Contract price
Cost incurred to date
Estimated cost to complete in future years
Billings to customer current year
Klausul :
Jika selesai molor, maka akan kena penalti 10.000/minggu dan ternyata perusahaan telat 2 m
Penalti/minggu £ 10,000
Total penalti 2 £ 20,000
Total nilai kontrak £ 1,900,000
Total pendapatan yang bisa diterima £ 1,880,000
(Baru diketahui tahun 2021)
Sehingga disesuaikan ke sini
2020 2021
£ 1,900,000 £ 1,880,000 Rugi di 2020 -£ 100,000
Rumus:
£ 380,000 £ 760,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 300,000 £ 940,000
£ 80,000 -£ 180,000 RUGI INTERIM
Rumus:
£ 1,140,000 £ 740,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 1,240,000 £ 860,000
-£ 100,000 -£ 120,000 RUGI INTERIM
2020
-£ 100,000
-£ 100,000
2019 2020 2021
£ 1,900,000 £ 1,900,000 £ 1,900,000
£ 300,000 £ 1,200,000 £ 2,100,000
£ 1,200,000 £ 800,000 £ -
£ 300,000 £ 1,100,000 £ 1,850,000
Langsung dibebankan ke cost tahun 2020, alasan kenapa cost tertulis bukan 1.200.000
Langsung dibebankan ke cost tahun 2021, alasan kenapa cost tertulis bukan 2.100.000
CARA PENGERJAAN
2019
Cost to date £ 300,000
Estimated costs to complete £ 1,200,000
Progress billings during the year £ 300,000
Cash collected during the year £ -
2019
Contract price £ 1,900,000
Less estimated cost:
Cost to date £ 300,000
Estimated cost to complete £ 1,200,000
Estimated total costs £ 1,500,000
2019
Contract price £ 1,900,000
Less estimated cost:
Cost to date £ 300,000
Estimated cost to complete £ 1,200,000
Estimated total costs £ 1,500,000
Percent Complete 20%
Step 3 : Membuat Skedul Perhitungan Pengakuan Revenue, Costs, dan Gross Profit Per
To
Date
2019
Revenues £ 380,000
Costs £ 300,000
Gross Profit £ 80,000
2020
Revenues £ 1,140,000
Costs Jadi-jadian £ 1,240,000
Loss Profit -£ 100,000
2021
Revenues £ 1,920,000
Costs Aktual £ 2,100,000
Gross Profit -£ 180,000
Construction Expense
Construction in Process (Loss Profit)
Revenue from Long-Term Contracts
Contract price
Cost incurred to date
Estimated cost to complete in future years
Billings to customer current year
Klausul :
Jika selesai lebih, maka akan dapat bonus 10.000/minggu dan ternyata perusahaan lebih cep
Bonus/minggu £ 10,000
Total bonus 2 £ 20,000
Total nilai kontrak £ 1,900,000
Total pendapatan yang bisa diterima £ 1,920,000
(Baru diketahui tahun 2021)
Sehingga disesuaikan ke sini
2020 2021
£ 1,900,000 £ 1,920,000 Rugi di 2020 -£ 100,000
Rumus:
£ 380,000 £ 760,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 300,000 £ 940,000
£ 80,000 -£ 180,000 RUGI INTERIM
Rumus:
£ 1,140,000 £ 780,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 1,240,000 £ 860,000
-£ 100,000 -£ 80,000 RUGI INTERIM
2020
-£ 100,000
-£ 100,000
2019 2020 2021
£ 1,900,000 £ 1,900,000 £ 1,900,000
£ 300,000 £ 1,200,000 £ 2,100,000
£ 1,200,000 £ 800,000 £ -
£ 300,000 £ 1,100,000 £ 1,850,000
Langsung dibebankan ke cost tahun 2020, alasan kenapa cost tertulis bukan 1.200.000
Langsung dibebankan ke cost tahun 2021, alasan kenapa cost tertulis bukan 2.100.000