7/25/2019 AKM Bab 13 Latso

1/9

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

%.

7/25/2019 AKM Bab 13 Latso

2/9

%. 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

7/25/2019 AKM Bab 13 Latso

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62!,000

7/25/2019 AKM Bab 13 Latso

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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

7/25/2019 AKM Bab 13 Latso

5/9

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

7/25/2019 AKM Bab 13 Latso

6/9

)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

7/25/2019 AKM Bab 13 Latso

7/9

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

7/25/2019 AKM Bab 13 Latso

8/9

1,000,000

1,000,000

136,000

68,000

21,4003&,&00

7/25/2019 AKM Bab 13 Latso

9/9

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

b :e ajiban ;angka Pen ek 24300