Download as xlsx, pdf, or txt
Download as xlsx, pdf, or txt
You are on page 1of 44

CARA PENGERJAAN

Step 1 : Identifikasi Biaya Konstruksi Per Tahun

2019 2020 2021


Costs to date £ 1,000,000 £ 2,916,000 £ 4,050,000
Estimated costs to complete £ 3,000,000 £ 1,134,000 £ -
Progress billings during the year £ 900,000 £ 2,400,000 £ 1,200,000
Cash collected during the year £ 750,000 £ 1,750,000 £ 2,000,000

2019 2020 2021


Contract price £ 4,500,000 £ 4,500,000 £ 4,500,000
Less estimated cost:
Cost to date £ 1,000,000 £ 2,916,000 £ 4,050,000
Estimated cost to complete £ 3,000,000 £ 1,134,000 £ -
Estimated total costs £ 4,000,000 £ 4,050,000 £ 4,050,000

Step 2 : Hitung Persentase Penyelesaian Per Tahun

2019 2020 2021


Contract price £ 4,500,000 £ 4,500,000 £ 4,500,000
Less estimated cost:
Cost to date £ 1,000,000 £ 2,916,000 £ 4,050,000
Estimated cost to complete £ 3,000,000 £ 1,134,000 £ -
Estimated total costs £ 4,000,000 £ 4,050,000 £ 4,050,000
Percent Complete 25% 72% 100%

Step 3 : Hitung Estimasi Gross Profit

2019 2020 2021


Contract price £ 4,500,000 £ 4,500,000 £ 4,500,000
Less estimated cost:
Cost to date £ 1,000,000 £ 2,916,000 £ 4,050,000
Estimated cost to complete £ 3,000,000 £ 1,134,000 £ -
Estimated total costs £ 4,000,000 £ 4,050,000 £ 4,050,000
Percent Complete 25% 72% 100%
Estimated total gross profit £ 500,000 £ 450,000 £ 450,000

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

2019 2020 2021


Costs to date £ 1,000,000 £ 2,916,000 £ 4,050,000
Estimated costs to complete £ 3,000,000 £ 1,134,000 £ -
Progress billings during the year £ 900,000 £ 2,400,000 £ 1,200,000
Cash collected during the year £ 750,000 £ 1,750,000 £ 2,000,000
To record costs of construction
2019
Construction in Process (CIP) £ 1,000,000
Materials/Cash/Payables/etc £ 1,000,000

To record progress
2019
Account Receivable £ 900,000
Billings on Construction in Process £ 900,000

To record collections (pen


2019
Cash £ 750,000
Account Receivable £ 750,000

Step 6 : Buat Jurnal Terkait Pengakuan Revenue, Costs, dan Gross Profit

To recognize revenue and


2019
Construction in Process (gross profit) £ 125,000
Construction Expense £ 1,000,000
Revenue from Long-Term Contracts £ 1,125,000

Step 7 : Menutup/Menghapus CIP dan Progress Billing pada akhir masa kontrak

To record completion of contract


2021
Billings on Construction in Process £ 4,500,000
Construction in Process £ 4,500,000

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

Lihat ini untuk nilai per tahunnya

Rumus:
Revenue = Nilai Kontrak x Persentase Penyelesaian

Rumus:
Revenue = Nilai Kontrak x Persentase Penyelesaian

Rumus:
Revenue = Nilai Kontrak x Persentase Penyelesaian

an Penerimaan Kas

Cukup lihat daftar tabel di samping


To record costs of construction (biaya konstruksi)
2020 2021
£ 1,916,000 £ 1,134,000 Bukan biaya kumulatif, tapi pengurangan
£ 1,916,000 £ 1,134,000

To record progress billing


2020 2021
£ 2,400,000 £ 1,200,000
£ 2,400,000 £ 1,200,000

To record collections (penerimaan kas)


2020 2021
£ 1,750,000 £ 2,000,000
£ 1,750,000 £ 2,000,000

Gross Profit

To recognize revenue and gross profit


2020 2021
£ 199,000 £ 126,000
£ 1,916,000 £ 1,134,000
£ 2,115,000 £ 1,260,000

r masa kontrak

mpletion of contract
2021

4,500,000

se completed project £ 4,500,000

------------------
£ 4,500,000
an biaya kumulatif, tapi pengurangan
CARA PENGERJAAN

Step 1 : Identifikasi Biaya Konstruksi Per Tahun

2019 2020 2021


Costs to date £ 1,000,000 £ 2,916,000 £ 4,050,000
Estimated costs to complete £ 3,000,000 £ 1,134,000 £ -
Progress billings during the year £ 900,000 £ 2,400,000 £ 1,200,000
Cash collected during the year £ 750,000 £ 1,750,000 £ 2,000,000

2019 2020 2021


Contract price £ 4,500,000 £ 4,500,000 £ 4,500,000
Less estimated cost:
Cost to date £ 1,000,000 £ 2,916,000 £ 4,050,000
Estimated cost to complete £ 3,000,000 £ 1,134,000 £ -
Estimated total costs £ 4,000,000 £ 4,050,000 £ 4,050,000

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

To recognize revenue and


2019
Construction Expense £ 1,000,000
Revenue from Long-Term Contracts £ 1,000,000

Construction in Progress (gross profit)


Construction Expense
Revenue from Long-Term Contracts

Step 7 : Menutup/Menghapus CIP dan Progress Billing pada akhir masa kontrak

To record completion of contract


2021
Billings on Construction in Process £ 4,500,000
Construction in Process £ 4,500,000

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

ss Profit Per Tahun


ss Profit

To recognize revenue and gross profit


2020 2021
£ 2,916,000
£ 2,916,000

£ 450,000
£ 1,134,000
£ 1,584,000

asa kontrak

pletion of contract
2021

4,500,000

ose completed project £ 4,500,000

------------------
£ 4,500,000
di di periode tsb
mpaikan ke pembeli
CARA PENGERJAAN

Step 1 : Identifikasi Biaya Konstruksi Per Tahun

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

Step 2 : Hitung Persentase Penyelesaian Per Tahun

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

Step 6 : Buat Jurnal Terkait Pengakuan Revenue, Costs, dan Gros

Construction in Process (gross profit)


Construction Expense
Revenue from Long-Term Contracts

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

ruksi Per Tahun

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

lesaian Per Tahun

2020 2021
£ 675,000 £ 675,000

£ 437,400 £ 652,836
£ 215,436 £ -
£ 652,836 £ 652,836
67% 100%

enue, Costs, dan Gross Profit Per Tahun

Recognized in Recognized in Lihat ini untuk nilai per tahunnya


Prior Years Current Year

£ 168,750 Rumus:
£ 150,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 18,750

£ 168,750 £ 283,500 Rumus:


£ 150,000 £ 287,400 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 18,750 -£ 3,900 RUGI INTERIM

£ 452,250 £ 222,750 Rumus:


£ 437,400 £ 215,436 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 14,850 £ 7,314

gakuan Revenue, Costs, dan Gross Profit

To recognize revenue and gross profit


2018 2020
£ 18,750 £ 7,314
£ 150,000 £ 215,436
£ 168,750 £ 222,750

To recognize revenue and gross profit


2019
£ 287,400
-£ 3,900
£ 283,500
2019 2020
$ 675,000 $ 675,000
$ 287,400 $ 215,436
$ 215,436 $ -
$ 360,000 $ 180,000
$ 262,500 $ 300,000
CARA PENGERJAAN

Step 1 : Identifikasi Biaya Konstruksi Per Tahun

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

Step 2 : Hitung Persentase Penyelesaian Per Tahun

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

Step 6 : Buat Jurnal Terkait Pengakuan Revenue, Costs, dan Gros

Construction in Process (gross profit)


Construction Expense
Revenue from Long-Term Contracts

Construction Expense
Construction in Process (Loss Profit)
Revenue from Long-Term Contracts

Jika COST RECOVERY


Saat 2020 diketahui rugi, maka jurnalnya langsung seperti ini

Loss on Long Term Contarct


Construction in Process
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

ruksi Per Tahun

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

lesaian Per Tahun

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%

enue, Costs, dan Gross Profit Per Tahun

Recognized in Recognized in Lihat ini untuk nilai per tahunnya


Prior Years Current Year
Rumus:
£ 168,750 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 150,000
£ 18,750

Rumus:
£ 168,750 £ 263,250 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 150,000 £ 290,438
£ 18,750 -£ 27,188 RUGI INTERIM

£ 432,000 £ 243,000 Rumus:


£ 440,438 £ 243,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
-£ 8,438 £ -

gakuan Revenue, Costs, dan Gross Profit

To recognize revenue and gross profit


2018 2020
£ 18,750 £ -
£ 150,000 £ 243,000
£ 168,750 £ 243,000

To recognize revenue and gross profit


2019
£ 290,438
-£ 27,188
£ 263,250

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 1 : Identifikasi Biaya Konstruksi Per Tahun

2015 2016 2107


Costs to date £ 270,000 £ 450,000 £ 610,000
Estimated costs to complete £ 330,000 £ 150,000 £ -
Progress billings to date £ 270,000 £ 550,000 £ 900,000
Cash collected to date £ 240,000 £ 500,000 £ 900,000

2019 2020 2021


Contract price £ 900,000 £ 900,000 £ 900,000
Less estimated cost:
Cost to date £ 270,000 £ 450,000 £ 610,000
Estimated cost to complete £ 330,000 £ 150,000 £ -
Estimated total costs £ 600,000 £ 600,000 £ 610,000

Step 2 : Hitung Persentase Penyelesaian Per Tahun

2019 2020 2021


Contract price £ 900,000 £ 900,000 £ 900,000
Less estimated cost:
Cost to date £ 270,000 £ 450,000 £ 610,000
Estimated cost to complete £ 330,000 £ 150,000 £ -
Estimated total costs £ 600,000 £ 600,000 £ 610,000
Percent Complete 45% 75% 100%

Step 3 : Hitung Estimasi Gross Profit

2019 2020 2021


Contract price £ 900,000 £ 900,000 £ 900,000
Less estimated cost:
Cost to date £ 270,000 £ 450,000 £ 610,000
Estimated cost to complete £ 330,000 £ 150,000 £ -
Estimated total costs £ 600,000 £ 600,000 £ 610,000
Percent Complete 45% 75% 100%
Estimated total gross profit £ 300,000 £ 300,000 £ 290,000

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

2019 2020 2021


Costs to date £ 270,000 £ 450,000 £ 610,000
Estimated costs to complete £ 330,000 £ 150,000 £ -
Progress billings to date £ 270,000 £ 550,000 £ 900,000
Cash collected to date £ 240,000 £ 500,000 £ 900,000
To record costs of construction
2019
Construction in Process (CIP) £ 270,000
Materials/Cash/Payables/etc £ 270,000

To record progress
2019
Account Receivable £ 270,000
Billings on Construction in Process £ 270,000

To record collections (pen


2019
Cash £ 240,000
Account Receivable £ 240,000

Step 6 : Buat Jurnal Terkait Pengakuan Revenue, Costs, dan Gross Profit

To recognize revenue and


2019
Construction in Process (gross profit) £ 135,000
Construction Expense £ 270,000
Revenue from Long-Term Contracts £ 405,000

Step 7 : Menutup/Menghapus CIP dan Progress Billing pada akhir masa kontrak

To record completion of contract


2021
Billings on Construction in Process £ 900,000
Construction in Process £ 900,000

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

Cukup lihat daftar tabel di samping


To record costs of construction (biaya konstruksi)
2020 2021
£ 180,000 £ 160,000 Bukan biaya kumulatif, tapi pengurangan
£ 180,000 £ 160,000

To record progress billing


2020 2021
£ 280,000 £ 350,000
£ 280,000 £ 350,000

To record collections (penerimaan kas)


2020 2021
£ 260,000 £ 400,000
£ 260,000 £ 400,000

Gross Profit

To recognize revenue and gross profit


2020 2021
£ 90,000 £ 65,000
£ 180,000 £ 160,000
£ 270,000 £ 225,000

r masa kontrak

mpletion of contract
2021

900,000

se completed project £ 900,000

------------------
£ 900,000
an biaya kumulatif, tapi pengurangan
CARA PENGERJAAN

Step 1 : Identifikasi Biaya Konstruksi Per Tahun

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

Step 2 : Hitung Persentase Penyelesaian Per Tahun

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

Step 6 : Buat Jurnal Terkait Pengakuan Revenue, Costs, dan

Construction in Process (gross profit)


Construction Expense
Revenue from Long-Term Contracts

Construction Expense
Construction in Process (Loss Profit)
Revenue from Long-Term Contracts

Jika COST RECOVERY


Saat 2020 diketahui rugi, maka jurnalnya langsung sperti ini

Loss on Long Term Contarct


Construction in Process
Data

Contract price
Cost incurred to date
Estimated cost to complete in future years
Billings to customer current year

ruksi Per Tahun

2020 2021 2019 2020 2021


£ 1,200,000 £ 2,100,000 CIP current year £ 300,000 £ 900,000 £ 900,000
£ 800,000 £ - Gross Profit £ 80,000 -£ 180,000 -£ 100,000
£ 1,100,000 £ 1,850,000 £ 380,000 £ 720,000 £ 800,000
£ - £ -
Total CIP £ 1,900,000
2020 2021
£ 1,900,000 £ 1,900,000 Jurnal to record costs of constr
2019
£ 1,200,000 £ 2,100,000 Construction in Progress (CIP) £ 300,000
£ 800,000 £ - Materials/Cash/Payable/etc
£ 2,000,000 £ 2,100,000

lesaian Per Tahun

2020 2021
£ 1,900,000 £ 1,900,000 Rugi di 2020 -£ 100,000

£ 1,200,000 £ 2,100,000 Rugi di 2021 -£ 200,000


£ 800,000 £ -
£ 2,000,000 £ 2,100,000
60% 100%

enue, Costs, dan Gross Profit Per Tahun

Recognized in Recognized in Lihat ini untuk nilai per tahunnya


Prior Years Current Year
Rumus:
£ 380,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 300,000
£ 80,000

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

Pengakuan Revenue, Costs, dan Gross Profit

To recognize revenue and gross profit


2019
£ 80,000
£ 300,000
£ 380,000

To recognize revenue and gross profit


2020 2021
£ 940,000 £ 860,000
-£ 180,000 -£ 100,000
£ 760,000 £ 760,000

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

urnal to record costs of construction


2019 2020 2021
£ 900,000 £ 900,000
£ 300,000 £ 900,000 £ 900,000

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

Step 1 : Identifikasi Biaya Konstruksi Per Tahun

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

Step 2 : Hitung Persentase Penyelesaian Per Tahun

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

Step 6 : Buat Jurnal Terkait Pengakuan Revenue, Costs, dan

Construction in Process (gross profit)


Construction Expense
Revenue from Long-Term Contracts

Construction Expense
Construction in Process (Loss Profit)
Revenue from Long-Term Contracts

Jika COST RECOVERY


Saat 2020 diketahui rugi, maka jurnalnya langsung sperti ini

Loss on Long Term Contarct


Construction in Process
Data

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

ruksi Per Tahun

2020 2021 2019 2020 2021


£ 1,200,000 £ 2,100,000 CIP current year £ 300,000 £ 900,000 £ 900,000
£ 800,000 £ - Gross Profit £ 80,000 -£ 180,000 -£ 120,000
£ 1,100,000 £ 1,850,000 £ 380,000 £ 720,000 £ 780,000
£ - £ -
Total CIP £ 1,880,000
2020 2021
£ 1,900,000 £ 1,880,000 Jurnal to record costs of
2019
£ 1,200,000 £ 2,100,000 Construction in Progress (CIP) £ 300,000
£ 800,000 £ - Materials/Cash/Payable/etc
£ 2,000,000 £ 2,100,000

lesaian Per Tahun

2020 2021
£ 1,900,000 £ 1,880,000 Rugi di 2020 -£ 100,000

£ 1,200,000 £ 2,100,000 Rugi di 2021 -£ 220,000


£ 800,000 £ -
£ 2,000,000 £ 2,100,000
60% 100%

enue, Costs, dan Gross Profit Per Tahun

Recognized in Recognized in Lihat ini untuk nilai per tahunnya


Prior Years Current Year
Rumus:
£ 380,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 300,000
£ 80,000

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

Pengakuan Revenue, Costs, dan Gross Profit

To recognize revenue and gross profit


2019
£ 80,000
£ 300,000
£ 380,000

To recognize revenue and gross profit


2020 2021
£ 940,000 £ 860,000
-£ 180,000 -£ 120,000
£ 760,000 £ 740,000

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

rnyata perusahaan telat 2 minggu

Jurnal to record costs of construction


2019 2020 2021
£ 900,000 £ 900,000
£ 300,000 £ 900,000 £ 900,000

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

Step 1 : Identifikasi Biaya Konstruksi Per Tahun

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

Step 2 : Hitung Persentase Penyelesaian Per Tahun

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

Step 6 : Buat Jurnal Terkait Pengakuan Revenue, Costs, dan

Construction in Process (gross profit)


Construction Expense
Revenue from Long-Term Contracts

Construction Expense
Construction in Process (Loss Profit)
Revenue from Long-Term Contracts

Jika COST RECOVERY


Saat 2020 diketahui rugi, maka jurnalnya langsung sperti ini

Loss on Long Term Contarct


Construction in Process
Data

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

ruksi Per Tahun

2020 2021 2019 2020 2021


£ 1,200,000 £ 2,100,000 CIP current year £ 300,000 £ 900,000 £ 900,000
£ 800,000 £ - Gross Profit £ 80,000 -£ 180,000 -£ 80,000
£ 1,100,000 £ 1,850,000 £ 380,000 £ 720,000 £ 820,000
£ - £ -
Total CIP £ 1,920,000
2020 2021
£ 1,900,000 £ 1,920,000 Jurnal to record costs of
2019
£ 1,200,000 £ 2,100,000 Construction in Progress (CIP) £ 300,000
£ 800,000 £ - Materials/Cash/Payable/etc
£ 2,000,000 £ 2,100,000

lesaian Per Tahun

2020 2021
£ 1,900,000 £ 1,920,000 Rugi di 2020 -£ 100,000

£ 1,200,000 £ 2,100,000 Rugi di 2021 -£ 180,000


£ 800,000 £ -
£ 2,000,000 £ 2,100,000
60% 100%

enue, Costs, dan Gross Profit Per Tahun

Recognized in Recognized in Lihat ini untuk nilai per tahunnya


Prior Years Current Year
Rumus:
£ 380,000 Revenue = Nilai Kontrak x Persentase Penyelesaian
£ 300,000
£ 80,000

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

Pengakuan Revenue, Costs, dan Gross Profit

To recognize revenue and gross profit


2019
£ 80,000
£ 300,000
£ 380,000

To recognize revenue and gross profit


2020 2021
£ 940,000 £ 860,000
-£ 180,000 -£ 80,000
£ 760,000 £ 780,000

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

nyata perusahaan lebih cepat 2 minggu

Jurnal to record costs of construction


2019 2020 2021
£ 900,000 £ 900,000
£ 300,000 £ 900,000 £ 900,000

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

You might also like