AKM Bab 13 Latso

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  • 7/25/2019 AKM Bab 13 Latso

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    a. LiabilityLiability penebusan perangko 13,000,000Biaya Penebusan 6,000,000

    penebusan 2008 4,160,000 4,160,00011,160,000

    b. jumlah kupon issue 8!0,000yang itebus 60" 8!0000#60 !10,000

    $ambahan buat penge%er 10"#!1000 !1,000 $otal %ost !61,000Biaya 330,000

    231,000

    %.

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    %. 6.!0 3,&00,000 1,000,000600,000

    420,000 2!0,0001,680,000

    2,'30,000 1,62!,0001,680,000 1,0!0,000 1,000,000

    425,000

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    62!,000

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    a. (hip 23,200,000)ash 20,000,000*n+ironment Liability 3,200,000

    epre% e#p !80,000-%%um epre% !80,000

    2 Loss on lease 62,000Lease Liability 62,000

    3 u%lear 40,000,000%ash 40,000,000

    nu%lear 1,000,000en+iromental liability 1,000,000

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    1 30"#1000000#1! 4,!00,000!00,000

    !,000,000

    /arranty e#p !,000,000arranty liability !,000,000

    2 $a# e#p 400,000ta# payable 400,000

    3 (ales return !,600,000%ash !,600,000

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    )ash !00.0Liability !00.0

    )ash '&8,000.0(ales '60,000.0

    (ales ta# payable 38,000.0

    tru%k 126,000.0)ash 120,000.0

    n%ome ta# 6,000.0

    Parking lot*n+iromental liability 84,000.0

    84,000.0

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    a. )ash 400 1,000,000(ales

    b )ash(ales 1,000,000

    /aranty *#p. 400# 18! 1!! 136,000

    /aranty Liability

    %. %ash basi% no liability %urrent liability5 /aranty liability 68,000

    Long $erm 5 /aranty liability

    e. /aranty e#p. 61,300Partlabor

    /aranty liability 61,300Part 7 Labor

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    1,000,000

    1,000,000

    136,000

    68,000

    21,4003&,&00

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    a )ash 2&4300(ales 2'00009nearne aranty re+ 24300

    b :e ajiban ;angka Pen ek 24300