PEMBAHASAN:

a. Membuat Analisis kontrak dan Estimasi gross profit setiap tahun

2018 2019
Contract price 1,000,000 1,000,000
Less: Estimated cost
Cost to date 200,000 600,000
Estimated cost to complete 700,000 320,000
Total estimated cost 900,000 920,000
Estimated Gross Profit 100,000 80,000
Analisis Profit Profit
Percent Completeness 22.22% 65.22%

b. Membuat tabel/skedul pengakuan pendapatan

 Recognized in
2018 To Date
Prior Price
Revenue (% Completeness X Contract 222,222 -
Cost 200,000 -
Gross Profit 22,222 -
2019
Revenue (% Completeness X Contract 652,174 222,222
Cost 600,000 200,000
Gross Profit 52,174 22,222
2020
Revenue (% Completeness X Contract 1,000,000 652,174
Cost 920,000 600,000
Gross Profit 80,000 52,174
Pada tahun terakhir maka yang dipakai untuk mencatat recognized in prior years adalah kolom to date

c. Membuat jurnal
2018 2019
1 Mencatat biaya kontruksi
Constraction In Process 200,000 400,000
Material, Cash, Payable, etc 200,000 400,000

2 Mencatat tagihan (piutang)

Account Receivable 200,000 300,000
Billing on CIP 200,000 300,000

3 Mencatat penerimaan cash

Cash 150,000 300,000
Account Receivable 150,000 300,000

4 Mengakui pendapatan dan profit

Constraction In Process (Gain) 22,222 29,952
Constraction Expense 200,000 400,000
Constraction In Process (Loss)
Revenue from LTCC 222,222 429,952

5 Menutup penyelesaian kontrak (hanya untuk tahun terakhir)

Billing on CIP
Constraction In Process

Income statement 2018 2019

Revenue from LTCC 222,222 429,952
Constraction Expense 200,000 400,000
Gross Profit 22,222 29,952

SOFP 2018 2019

Current Assets
Inventory
Constraction In Process 222,222 652,174
Less: Billing on CIP 200,000 500,000
Cost in Excess of Billings 22,222 152,174
Account Receivable 50,000 50,000
 2020
1,000,000

920,000
-
920,000
80,000
Profit
100.00%
 Recognized in
Current Years
222,222
200,000
22,222

429,952
400,000
29,952

347,826 1,000,000
320,000 920,000
27,826 80,000
ed in prior years adalah kolom to date sebelumnya.

2020

320,000
320,000

500,000
500,000

550,000
550,000

27,826
320,000

347,826

1,000,000
1,000,000

2020
347,826
320,000
27,826

2020
-
-
-
-
 PEMBAHASAN:

a. Membuat Analisis kontrak dan Estimasi gross profit setiap tahun

2018 2019
Contract price 1,000,000 1,000,000
Less: Estimated cost
Cost to date 300,000 550,000
Estimated cost to complete 600,000 400,000
Total estimated cost 900,000 950,000
Estimated Gross Profit 100,000 50,000
Analisis Profit Profit
Percent Completeness 33.33% 57.89%

b. Membuat tabel/skedul pengakuan pendapatan

Recognized in Prior
2018 To Date Price
Revenue (% Completeness X
Contract price) 333,333 -
Cost 300,000 -
Gross Profit 33,333 -
2019
Revenue (% Completeness X
Contract price) 578,947 333,333
Cost 550,000 300,000
Gross Profit 28,947 33,333
2020
 Revenue (% Completeness X
Contract price) 1,000,000 578,947
Cost 950,000 550,000
Gross Profit 50,000 28,947
Pada tahun terakhir maka yang dipakai untuk mencatat recognized in prior years adalah kolom to date sebelu

c. Membuat jurnal
2018 2019
1 Mencatat biaya kontruksi
Constraction In Process 300,000 250,000
Material, Cash, Payable, etc 300,000 250,000

2 Mencatat tagihan (piutang)

Account Receivable 200,000 300,000
Billing on CIP 200,000 300,000

3 Mencatat penerimaan cash

Cash 150,000 300,000
Account Receivable 150,000 300,000

4 Mengakui pendapatan dan profit

Constraction In Process (Gain) 33,333
Constraction Expense 300,000 250,000
Constraction In Process (Loss) 4,386
Revenue from LTCC 333,333 245,614

5 Menutup penyelesaian kontrak (hanya untuk tahun terakhir)

Billing on CIP
Constraction In Process

Income statement 2018 2019

Revenue from LTCC 333,333 245,614
Constraction Expense 300,000 250,000
Gross Profit 33,333 (4,386)

SOFP 2018 2019

Current Assets
Inventory
Constraction In Process 333,333 578,947
Less: Billing on CIP 200,000 500,000
Cost in Excess of Billings 133,333 78,947
Account Receivable 50,000 50,000
 2020
1,000,000

950,000
-
950,000
50,000
Profit
100.00%

Recognized in Current
Years

333,333
300,000
33,333

245,614
250,000
(4,386)
 421,053 1,000,000
400,000 950,000
21,053 50,000
ior years adalah kolom to date sebelumnya.

2020

400,000
400,000

500,000
500,000

550,000
550,000

21,053
400,000

421,053

1,000,000
1,000,000

2020
421,053
400,000
21,053

2020

-
-
-
-
 PEMBAHASAN:

a. Membuat Analisis kontrak dan Estimasi gross profit setiap tahun

2018 2019
Contract price 1,000,000 1,000,000
Less: Estimated cost
Cost to date 320,000 600,000
Estimated cost to complete 600,000 500,000
Total estimated cost 920,000 1,100,000
Estimated Gross Profit 80,000 (100,000)
Analisis Profit Loss
Percent Completeness 34.78% 54.55%

b. Membuat tabel/skedul pengakuan pendapatan

2018 To Date Recognized in
Prior Price
Revenue (% Completeness X Contract price 347,826 -
 Cost 320,000 -
Gross Profit 27,826 -
2019
Revenue (% Completeness X Contract price 545,455 347,826
Cost 645,455 320,000
Gross Profit (100,000) 27,826
2020
Revenue (% Completeness X Contract price 1,000,000 545,455
Cost 1,150,000 645,455
Gross Profit (150,000) (100,000)
Pada tahun terakhir maka yang dipakai untuk mencatat recognized in prior years adalah kolom to date

c. Membuat jurnal
2018 2019
1 Mencatat biaya kontruksi
Constraction In Process 320,000 280,000
Material, Cash, Payable, etc 320,000 280,000

2 Mencatat tagihan (piutang)

Account Receivable 200,000 300,000
Billing on CIP 200,000 300,000

3 Mencatat penerimaan cash

Cash 150,000 300,000
Account Receivable 150,000 300,000

4 Mengakui pendapatan dan profit

Constraction In Process (Gain) 27,826
Constraction Expense 320,000 325,455
Constraction In Process (Loss) 127,826
Revenue from LTCC 347,826 197,628

5 Menutup penyelesaian kontrak (hanya untuk tahun terakhir)

Billing on CIP
Constraction In Process

Income statement 2018 2019

Revenue from LTCC 347,826 197,628
Constraction Expense 320,000 325,455
Gross Profit 27,826 (127,826)

SOFP 2018 2019

Current Assets
Inventory
Constraction In Process 347,826 500,000
 Less: Billing on CIP 200,000 500,000
Cost in Excess of Billings 147,826 -
Account Receivable 50,000 50,000
 2020
1,000,000

1,150,000
-
1,150,000
(150,000)
Loss
100.00%

Recognized in
Current Years
347,826
 320,000
27,826

197,628
325,455
(127,826)

454,545 1,000,000
504,545 1,150,000
(50,000) (150,000)
prior years adalah kolom to date sebelumnya.

2020

550,000
550,000

500,000
500,000

550,000
550,000

504,545
50,000
454,545

1,000,000
1,000,000

2020
454,545
504,545
(50,000)

2020

-
-
-
-
 PEMBAHASAN:

a. Membuat Analisis kontrak dan Estimasi gross profit setiap tahun

2016 2017
Contract price 49,500,000 49,500,000
Less: Estimated cost
Cost to date 11,000,000 32,076,000
Estimated cost to complete 33,000,000 18,042,750
Total estimated cost 44,000,000 50,118,750
Estimated Gross Profit 5,500,000 (618,750)
Analisis Profit Loss
Percent Completeness 25.00% 64.00%

b. Membuat tabel/skedul pengakuan pendapatan

Recognized in
2018 To Date
Prior Price

Revenue (% Completeness X Contract price) 12,375,000 -

Cost 11,000,000 -
Gross Profit 1,375,000 -
2019
 Revenue (% Completeness X Contract price) 31,680,000 12,375,000
Cost 32,298,750 11,000,000
Gross Profit (618,750) 1,375,000
2020

Revenue (% Completeness X Contract price) 49,500,000 31,680,000

Cost 50,118,750 32,298,750
Gross Profit (618,750) (618,750)
Pada tahun terakhir yang dipakai untuk mencatat recognized in prior years adalah kolom to date seb

c. Membuat jurnal
2016 2017
1 Mencatat biaya kontruksi
Constraction In Process 11,000,000 21,076,000
Material, Cash, Payable, etc 11,000,000 21,076,000

2 Mencatat tagihan (piutang)

Account Receivable 9,900,000 26,400,000
Billing on CIP 9,900,000 26,400,000

3 Mencatat penerimaan cash

Cash 8,250,000 19,250,000
Account Receivable 8,250,000 19,250,000

4 Mengakui pendapatan dan profit

Constraction In Process (Gain) 1,375,000
Constraction Expense 11,000,000 21,298,750
Constraction In Process (Loss) 1,993,750
Revenue from LTCC 12,375,000 19,305,000

5 Menutup penyelesaian kontrak (hanya untuk tahun terakhir)

Billing on CIP
Constraction In Process

Income statement 2016 2017

Revenue from LTCC 12,375,000 19,305,000
Constraction Expense 11,000,000 21,298,750
Gross Profit 1,375,000 (1,993,750)

SOFP 2016 2017

Current Assets
Inventory
Constraction In Process
Less: Billing on CIP
Cost in Excess of Billings
Account Receivable 8,800,000
Current Liability
 Constraction In Process 31,457,250
Less: Billing on CIP 36,300,000
Cost in Excess of Billings 4,842,750

Cost Recovery Method 2016 2017

Loss in Long-term contract 618,750
Constraction in Process 618,750
 2018
49,500,000

50,118,750
-
50,118,750
(618,750)
Loss
100.00%

Recognized in
Current Years

12,375,000
11,000,000
1,375,000
 19,305,000
21,298,750
(1,993,750)

17,820,000 49,500,000
17,820,000 50,118,750
- (618,750)
rs adalah kolom to date sebelumnya baik rugi maupun untung.

2018

18,042,750
18,042,750

13,200,000
13,200,000

22,000,000
22,000,000

17,820,000
-
17,820,000

49,500,000
49,500,000

2018
17,820,000
17,820,000
-

2018
2018
PEMBAHASAN:

1 Diterima uang muka di awal sebesar 20% dari nilai kontra

Customer" dan diperhitungkan seluruhnya pada tahun pe
2 Nilai kontrak berubah-ubah setiap tahunnya karena inflas
3 Estimasi biaya per tahun berbeda-beda
4 Terdeteksi bahwa kontrak diselesaikan terlambat 4 bulan
menerima denda 1,5% per bulan dari kontrak awal. Penye
Juli 2021 tetapi PT MK menyelesaikannya pada 31 Oktobe

a. Membuat Analisis kontrak dan Estimasi gross profit setia

Contract price
Less: Estimated cost
Cost to date
Estimated cost to complete
Total estimated cost
Estimated Gross Profit
Analisis
Percent Completeness

b. Membuat tabel/skedul pengakuan pendapatan

2019

Revenue (% Completeness X Contract

price)
Cost
Gross Profit
2020
Revenue (% Completeness X Contract
price)
Cost
Gross Profit
2021
Revenue (% Completeness X Contract
price)
Cost
Gross Profit
Pada tahun terakhir yang dipakai untuk mencatat recogn
maupun untung.
c. Membuat jurnal

1 Mencatat biaya kontruksi

Constraction In Process
 Material, Cash, Payable, etc

2 Mencatat uang muka tagihan (piutang)

Cash
Advance to Customer
Advance to Customer
Account Receivable
Billing on CIP

3 Mencatat penerimaan cash

Cash
Account Receivable

4 Mengakui pendapatan dan profit

Constraction In Process (Gain)
Constraction Expense
Constraction In Process (Loss)
Revenue from LTCC

5 Menutup penyelesaian kontrak (hanya untuk tahun tera

Billing on CIP
Constraction In Process

Income statement
Revenue from LTCC
Constraction Expense
Gross Profit

SOFP
Current Assets
Inventory
Constraction In Process
Less: Billing on CIP
Cost in Excess of Billings
Account Receivable
Current Liability
Constraction In Process
Less: Billing on CIP
Cost in Excess of Billings
esar 20% dari nilai kontrak awal, dicatat pada akun "Advance from
eluruhnya pada tahun pertama.
ap tahunnya karena inflasi. Tahun 2020 naik 6% dan tahun 2021 naik 5%.

saikan terlambat 4 bulan dari seharusnya sehingga perusahaan

dari kontrak awal. Penyelesaian GEDUNG berdasarkan kontrak pada 1
aikannya pada 31 Oktober 2021

Estimasi gross profit setiap tahun

2019 2020 2021
9,500,000,000 10,070,000,000 10,003,500,000

3,000,000,000 7,000,000,000 10,200,000,000

6,600,000,000 3,000,000,000 -
9,600,000,000 10,000,000,000 10,200,000,000
(100,000,000) 70,000,000 (196,500,000)
Loss Gain Loss
31.25% 70.00% 100.00%

uan pendapatan
Recognized in Recognized in
To Date
Prior Price Current Years

2,968,750,000 - 2,968,750,000
3,068,750,000 - 3,068,750,000
(100,000,000) - (100,000,000)

7,049,000,000 2,968,750,000 4,080,250,000

7,000,000,000 3,068,750,000 3,931,250,000
49,000,000 (100,000,000) 149,000,000

10,003,500,000 7,049,000,000 2,954,500,000 10,003,500,000

10,200,000,000 7,000,000,000 3,200,000,000 10,200,000,000
(196,500,000) 49,000,000 (245,500,000) (196,500,000)
ai untuk mencatat recognized in prior years adalah kolom to date sebelumnya baik rugi

2019 2020 2021

3,000,000,000 4,000,000,000 3,200,000,000

 3,000,000,000 4,000,000,000 3,200,000,000

1,900,000,000
1,900,000,000
1,900,000,000
900,000,000 4,000,000,000 3,203,500,000
2,800,000,000 4,000,000,000 3,203,500,000

900,000,000 4,000,000,000 3,203,500,000

900,000,000 4,000,000,000 3,203,500,000

149,000,000
3,068,750,000 3,931,250,000 3,200,000,000
100,000,000 245,500,000
2,968,750,000 4,080,250,000 2,954,500,000

(hanya untuk tahun terakhir)

10,003,500,000
10,003,500,000

2019 2020 2021

2,968,750,000 4,080,250,000 2,954,500,000
3,068,750,000 3,931,250,000 3,200,000,000
(100,000,000) 149,000,000 (245,500,000)

2019 2020 2021

2,900,000,000 7,049,000,000 -
2,800,000,000 6,800,000,000 -
100,000,000 249,000,000 -
- - -
PEMBAHASAN:

1 Contract price tiap tahun berbeda, ahun 2017 naik sebesar 5% dari kontrak tahun 2016 dan nilai kotrak t
sebesar 2,7% dari kontrak tahun 2017
2
Uang muka diberikan sebesar 30% dari nilai kontrak awal, dan dikembalikan masing2 40% pada tahun 1
akun Account Payable. 20% sisanya dikembalikan pada tahun ketiga.

a. Membuat Analisis kontrak dan Estimasi gross profit setiap tahun

2019
Contract price 21,200,000,000
Less: Estimated cost
Cost to date 8,086,400,000
Estimated cost to complete 10,913,600,000
Total estimated cost 19,000,000,000
Estimated Gross Profit 2,200,000,000
Analisis Profit
Percent Completeness 42.56%

b. Membuat tabel/skedul pengakuan pendapatan

2019 To Date

Revenue (% Completeness X Contract

price) 9,022,720,000
Cost 8,086,400,000
Gross Profit 936,320,000
2020
Revenue (% Completeness X Contract
price) 16,528,050,000
Cost 14,998,500,000
Gross Profit 1,529,550,000
2021
Revenue (% Completeness X Contract
price) 22,861,020,000
Cost 21,250,000,000
Gross Profit 1,611,020,000
Pada tahun terakhir yang dipakai untuk mencatat recognized in prior years adalah kolom to date sebelu

c. Membuat jurnal
2019
1 Mencatat biaya kontruksi
Constraction In Process 8,086,400,000
Material, Cash, Payable, etc 8,086,400,000
2 Mencatat uang muka dan tagihan (piutang)
Cash 6,360,000,000
Account Payable 6,360,000,000

Account Receivable 6,064,800,000

Billing on CIP 6,064,800,000

3 Mencatat penerimaan cash dan pengembalian uang muka

Cash 6,064,800,000
Account Receivable 6,064,800,000

Account Payable 2,544,000,000

Cash 2,544,000,000

4 Mengakui pendapatan dan profit

Constraction In Process (Gain) 936,320,000
Constraction Expense 8,086,400,000
Constraction In Process (Loss)
Revenue from LTCC 9,022,720,000

5 Menutup penyelesaian kontrak (hanya untuk tahun terakhir)

Billing on CIP
Constraction In Process

Income statement 2019

Revenue from LTCC 9,022,720,000
Constraction Expense 8,086,400,000
Gross Profit 936,320,000

SOFP 2019
Current Assets
Inventory
Constraction In Process 9,022,720,000
Less: Billing on CIP 6,064,800,000
Cost in Excess of Billings 2,957,920,000
Account Receivable -
Current Liability
Constraction In Process
Less: Billing on CIP
Cost in Excess of Billings
 5% dari kontrak tahun 2016 dan nilai kotrak tahun 2018 naik

dan dikembalikan masing2 40% pada tahun 1 dan 2, dicatat pada

un ketiga.

a.
2020 2021
22,260,000,000 22,861,020,000

14,998,500,000 21,250,000,000
5,201,500,000 -
20,200,000,000 21,250,000,000
2,060,000,000 1,611,020,000
Profit Profit
74.25% 100.00%

b.
Recognized in Prior Price Recognized in Current
Years

- 9,022,720,000
- 8,086,400,000
- 936,320,000

9,022,720,000 7,505,330,000
8,086,400,000 6,912,100,000
936,320,000 593,230,000

16,528,050,000 6,332,970,000 22,861,020,000

14,998,500,000 6,251,500,000 21,250,000,000
1,529,550,000 81,470,000 1,611,020,000
zed in prior years adalah kolom to date sebelumnya baik rugi maupun untung.

c.
2020 2021
1
6,912,100,000 6,251,500,000
6,912,100,000 6,251,500,000
 2

5,184,075,000 11,612,145,000
5,184,075,000 11,612,145,000

3
5,184,075,000 11,612,145,000
5,184,075,000 11,612,145,000

2,544,000,000 1,272,000,000
2,544,000,000 1,272,000,000

4
593,230,000 81,470,000
6,912,100,000 6,251,500,000

7,505,330,000 6,332,970,000

22,861,020,000
22,861,020,000

2020 2021 5
7,505,330,000 6,332,970,000
6,912,100,000 6,251,500,000
593,230,000 81,470,000

2020 2021

16,528,050,000 -
11,248,875,000 -
5,279,175,000 -
- -
COST-RECOVERY METHOD
Membuat Analisis kontrak dan Estimasi gross profit setiap tahun
2019 2020
Contract price 21,200,000,000 22,260,000,000
Less: Estimated cost
Cost to date 8,086,400,000 14,998,500,000
Estimated cost to complete 10,913,600,000 5,201,500,000
Total estimated cost 19,000,000,000 20,200,000,000
Estimated Gross Profit 2,200,000,000 2,060,000,000
Analisis Profit Profit
Percent Completeness 42.56% 74.25%

Membuat tabel/skedul pengakuan pendapatan

2019 To Date Recognized in Prior Price

Revenue (% Completeness X
Contract price) 8,086,400,000 -
Cost 8,086,400,000 -
Gross Profit - -
2020
Revenue (% Completeness X
Contract price) 14,998,500,000 8,086,400,000
Cost 14,998,500,000 8,086,400,000
Gross Profit - -
2021
Revenue (% Completeness X
Contract price) 22,861,020,000 14,998,500,000
Cost 21,250,000,000 14,998,500,000
Gross Profit 1,611,020,000 -
Pada tahun terakhir yang dipakai untuk mencatat recognized in prior years adalah kolom to date sebelumnya baik rugi maup

Membuat jurnal
2019 2020
Mencatat biaya kontruksi
Constraction In Process 8,086,400,000 6,912,100,000
Material, Cash, Payable, etc 8,086,400,000 6,912,100,000
Mencatat tagihan (piutang)
Cash 6,360,000,000
Account Payable 6,360,000,000

Account Receivable 6,064,800,000 5,184,075,000

Billing on CIP 6,064,800,000 5,184,075,000

Mencatat penerimaan cash

Account Payable 2,544,000,000 2,544,000,000
Cash 2,544,000,000 2,544,000,000

Cash 6,064,800,000 5,184,075,000

Account Receivable 6,064,800,000 5,184,075,000

Mengakui pendapatan dan profit

Constraction In Process (Gain)
Constraction Expense 8,086,400,000 6,912,100,000
Constraction In Process (Loss)
Revenue from LTCC 8,086,400,000 6,912,100,000

Cost Recovery Method 2019 2020

Loss in Long-term contract 0 0
Constraction in Process 0 0

Menutup penyelesaian kontrak (hanya untuk tahun terakhir)

Billing on CIP
Constraction In Process
 2021
22,861,020,000

21,250,000,000
-
21,250,000,000
1,611,020,000
Profit
100.00%

Recognized in Current
Years

8,086,400,000
8,086,400,000
-

6,912,100,000
6,912,100,000
-

7,862,520,000 22,861,020,000
6,251,500,000 21,250,000,000
1,611,020,000 1,611,020,000
ah kolom to date sebelumnya baik rugi maupun untung.

2021

6,251,500,000
6,251,500,000
11,612,145,000
11,612,145,000

1,272,000,000
1,272,000,000

11,612,145,000
11,612,145,000

1,611,020,000
6,251,500,000

7,862,520,000

2021
0
0

22,861,020,000
22,861,020,000
PEMBAHASAN:
RUGI INTERIM (rugi tahun berjalan)
1 Perush. Mendapat insentif 0,5%/bulan karena kontrak diselesaikan lebih cepat 2 bulan.
2
Contract price pada tahun 2018 naik 5% dari tahun 2017, dan tahun 2019 naik 8% dari tahun 2018.

a. Membuat Analisis kontrak dan Estimasi gross profit setiap tahun

2017 2018
Contract price 1,000,000,000 1,050,000,000
Less: Estimated cost
Cost to date 200,000,000 540,000,000
Estimated cost to complete 600,000,000 560,000,000
Total estimated cost 800,000,000 1,100,000,000
Estimated Gross Profit 200,000,000 (50,000,000)
Analisis Profit Loss
Percent Completeness 25.00% 49.09%

b. Membuat tabel/skedul pengakuan pendapatan

Recognized in Prior
2017 To Date
Price
Revenue (% Completeness X
Contract price) 250,000,000 -
Cost 200,000,000 -
Gross Profit 50,000,000 -
2018
Revenue (% Completeness X
Contract price) 515,454,545 250,000,000
Cost 565,454,545 200,000,000
Gross Profit (50,000,000) 50,000,000
2019
Revenue (% Completeness X
Contract price) 1,144,000,000 515,454,545
Cost 1,100,000,000 565,454,545
Gross Profit 44,000,000 (50,000,000)
Pada tahun terakhir yang dipakai untuk mencatat recognized in prior years adalah kolom to date sebelumny

c. Membuat jurnal
2017 2018
1 Mencatat biaya kontruksi
Constraction In Process 200,000,000 340,000,000
Material, Cash, Payable, etc 200,000,000 340,000,000

2 Mencatat tagihan (piutang)

Account Receivable 214,000,000 398,000,000
 Billing on CIP 214,000,000 398,000,000

3 Mencatat penerimaan cash

Cash 164,000,000 250,000,000
Account Receivable 164,000,000 250,000,000

4 Mengakui pendapatan dan profit

Constraction In Process (Gain) 50,000,000
Constraction Expense 200,000,000 365,454,545
Constraction In Process (Loss) 100,000,000
Revenue from LTCC 250,000,000 265,454,545

5 Menutup penyelesaian kontrak (hanya untuk tahun terakhir)

Billing on CIP
Constraction In Process

Income statement 2017 2018

Revenue from LTCC 250,000,000 265,454,545
Constraction Expense 200,000,000 365,454,545
Gross Profit 50,000,000 (100,000,000)

SOFP 2017 2018

Current Assets
Inventory
Constraction In Process 250,000,000
Less: Billing on CIP 214,000,000
Cost in Excess of Billings 36,000,000
Account Receivable 50,000,000 198,000,000
Current Liability
Constraction In Process 490,000,000
Less: Billing on CIP 612,000,000
Cost in Excess of Billings 122,000,000
n lebih cepat 2 bulan.

un 2019 naik 8% dari tahun 2018.

COST-RECOVERY METHOD

a. Membuat Analisis kontrak dan Estimasi gross profit setia

2019
1,144,000,000 Contract price
Less: Estimated cost
1,100,000,000 Cost to date
- Estimated cost to complete
1,100,000,000 Total estimated cost
44,000,000 Estimated Gross Profit
Profit Analisis
100.00% Percent Completeness

b. Membuat tabel/skedul pengakuan pendapatan

Recognized in
2017
Current Years
Revenue (% Completeness X
250,000,000 Contract price)
200,000,000 Cost
50,000,000 Gross Profit
2018
Revenue (% Completeness X
265,454,545 Contract price)
365,454,545 Cost
(100,000,000) Gross Profit
2019
Revenue (% Completeness X
628,545,455 1,144,000,000 Contract price)
534,545,455 1,100,000,000 Cost
94,000,000 44,000,000 Gross Profit
rior years adalah kolom to date sebelumnya baik rugi maupun untung. Pada tahun terakhir yang dipakai untuk mencatat recogn

c. Membuat jurnal
2019
1 Mencatat biaya kontruksi
560,000,000 Constraction In Process
560,000,000 Material, Cash, Payable, etc

2 Mencatat tagihan (piutang)

532,000,000 Account Receivable
 532,000,000 Billing on CIP

3 Mencatat penerimaan cash

730,000,000 Cash
730,000,000 Account Receivable

4 Mengakui pendapatan dan profit

94,000,000 Constraction In Process (Gain)
534,545,455 Constraction Expense
Constraction In Process (Loss)
628,545,455 Revenue from LTCC

Cost Recovery Method

1,144,000,000 Loss in Long-term contract
1,144,000,000 Constraction in Process

2019 5 Menutup penyelesaian kontrak (hanya untuk tahun tera

628,545,455 Billing on CIP
534,545,455 Constraction In Process
94,000,000

2019

-
-
-
-
trak dan Estimasi gross profit setiap tahun
2017 2018 2019
1,000,000,000 1,050,000,000 1,144,000,000

200,000,000 540,000,000 1,100,000,000

600,000,000 560,000,000 -
800,000,000 1,100,000,000 1,100,000,000
200,000,000 (50,000,000) 44,000,000
Profit Loss Profit
25.00% 49.09% 100.00%

ul pengakuan pendapatan
Recognized in Prior Recognized in
To Date
Price Current Years

200,000,000 - 200,000,000
200,000,000 - 200,000,000
- - -

1,050,000,000 200,000,000 850,000,000

1,100,000,000 200,000,000 900,000,000
(50,000,000) - (50,000,000)

1,144,000,000 1,050,000,000 94,000,000 1,144,000,000

1,100,000,000 1,100,000,000 - 1,100,000,000
44,000,000 (50,000,000) 94,000,000 44,000,000
ang dipakai untuk mencatat recognized in prior years adalah kolom to date sebelumnya baik rugi maupun untung.

2017 2018 2019

200,000,000 340,000,000 560,000,000

200,000,000 340,000,000 560,000,000

214,000,000 398,000,000 532,000,000

 214,000,000 398,000,000 532,000,000

214,000,000 398,000,000 532,000,000

214,000,000 398,000,000 532,000,000

n dan profit

200,000,000 900,000,000 -
50,000,000
200,000,000 850,000,000 -

2017 2018 2019

0 50,000,000 (94,000,000)
0 50,000,000 (94,000,000)

n kontrak (hanya untuk tahun terakhir)

1,144,000,000
1,144,000,000
 Long-term Contract with an Overall Loss
Torvill Construction Company Inc.
Tgl kontrak 1-Jul-19
Contract price 1,900,000

31-Dec-19 31-Dec-20
Contract cost to date 300,000 1,200,000
Estimated to completed 1,200,000 800,000
Billings to Gumbel 300,000 1,100,000

(a) Percentage of completion Method

1 Membuat Analisis kontrak dan Estimasi gross profit setiap tahun
2019 2020
Contract price 1,900,000 1,900,000
Less: Estimated cost
Cost to date 300,000 1,200,000
Estimated cost to complete 1,200,000 800,000
Total estimated cost 1,500,000 2,000,000
Estimated Gross Profit 400,000 (100,000)
Analisis Profit Loss
Percent Completeness 20.00% 60.00%

2 Membuat tabel/skedul pengakuan pendapatan

Recognized in
2019 To Date
Prior Price
Revenue (% Completeness X Contract price) 380,000 -
Cost 300,000 -
Gross Profit 80,000 -
2020
Revenue (% Completeness X Contract price) 1,140,000 380,000
Cost 1,240,000 300,000
Gross Profit (100,000) 80,000
2021
Revenue (% Completeness X Contract price) 1,900,000 1,140,000
Cost 2,100,000 1,240,000
Gross Profit (200,000) (100,000)

(b) Cost-Recovery Method

1 Membuat Analisis kontrak dan Estimasi gross profit setiap tahun
 2019 2020
Contract price 1,900,000 1,900,000
Less: Estimated cost
Cost to date 300,000 1,200,000
Estimated cost to complete 1,200,000 800,000
Total estimated cost 1,500,000 2,000,000
Estimated Gross Profit 400,000 (100,000)
Analisis Profit Loss
Percent Completeness 20.00% 60.00%

2 Membuat tabel/skedul pengakuan pendapatan

Recognized in
2019 To Date
Prior Price
Revenue (% Completeness X Contract price) 300,000 -
Cost 300,000 -
Gross Profit - -
2020
Revenue (% Completeness X Contract price) 1,100,000 300,000
Cost 1,200,000 300,000
Gross Profit (100,000) -
2021
Revenue (% Completeness X Contract price) 1,900,000 1,100,000
Cost 2,100,000 1,200,000
Gross Profit (200,000) (100,000)
 31-Dec-21
2,100,000
-
1,850,000

2021
1,900,000

2,100,000
-
2,100,000
(200,000)
Loss
100.00%

Recognized in
Current Years
380,000
300,000
80,000

760,000
940,000
(180,000)

760,000 1,900,000
860,000 2,100,000
(100,000) (200,000)
 2021
1,900,000

2,100,000
-
2,100,000
(200,000)
Loss
100.00%

Recognized in
Current Years
300,000
300,000
-

800,000
900,000
(100,000)

800,000 1,900,000
900,000 2,100,000
(100,000) (200,000)
PEMBAHASAN:

1 Estimasi biaya per tahun berbeda-beda

2
Terdeteksi bahwa kontrak diselesaikan lebih cepat 2 bulan dari seharusnya sehingga perusahaan menerima inse
1% per bulan dari kontrak awal.

a. Membuat Analisis kontrak dan Estimasi gross profit setiap tahun

2016 2017
Contract price 70,000,000,000 70,000,000,000
Less: Estimated cost
Cost to date 18,000,000,000 60,000,000,000
Estimated cost to complete 45,000,000,000 15,000,000,000
Total estimated cost 63,000,000,000 75,000,000,000
Estimated Gross Profit 7,000,000,000 (5,000,000,000)
Analisis Profit Loss
Percent Completeness 28.57% 80.00%

b. Membuat tabel/skedul pengakuan pendapatan

2018 To Date Recognized in Prior Price

Revenue (% Completeness X
Contract price) 20,000,000,000 -
Cost 18,000,000,000 -
Gross Profit 2,000,000,000 -
2019
Revenue (% Completeness X
Contract price) 56,000,000,000 20,000,000,000
Cost 61,000,000,000 18,000,000,000
Gross Profit (5,000,000,000) 2,000,000,000
2020
Revenue (% Completeness X
Contract price) 71,400,000,000 56,000,000,000
Cost 82,000,000,000 61,000,000,000
Gross Profit (10,600,000,000) (5,000,000,000)
Pada tahun terakhir yang dipakai untuk mencatat recognized in prior years adalah kolom to date sebelumnya b

c. Membuat jurnal
2016 2017
1 Mencatat biaya kontruksi
Constraction In Process 18,000,000,000 42,000,000,000
Material, Cash, Payable, etc 18,000,000,000 42,000,000,000

2 Mencatat tagihan (piutang)

Account Receivable 16,000,000,000 38,000,000,000
Billing on CIP 16,000,000,000 38,000,000,000
3 Mencatat penerimaan cash
Cash 14,000,000,000 37,000,000,000
Account Receivable 14,000,000,000 37,000,000,000

4 Mengakui pendapatan dan profit

Constraction In Process (Gain) 2,000,000,000
Constraction Expense 18,000,000,000 43,000,000,000
Constraction In Process (Loss) 7,000,000,000
Revenue from LTCC 20,000,000,000 36,000,000,000

5 Menutup penyelesaian kontrak (hanya untuk tahun terakhir)

Billing on CIP
Constraction In Process

Income statement 2016 2017

Revenue from LTCC 20,000,000,000 36,000,000,000
Constraction Expense 18,000,000,000 43,000,000,000
Gross Profit 2,000,000,000 (7,000,000,000)

SOFP 2016 2017

Current Assets
Inventory
Constraction In Process 20,000,000,000 55,000,000,000
Less: Billing on CIP 16,000,000,000 54,000,000,000
Cost in Excess of Billings 4,000,000,000 1,000,000,000
Account Receivable 2,000,000,000 3,000,000,000
Current Liability
Constraction In Process
Less: Billing on CIP
Cost in Excess of Billings
gga perusahaan menerima insentif
COST-RECOVERY METHOD

a. Membuat Analisis kontrak dan Estimasi gross profi

2018
71,400,000,000 Contract price
Less: Estimated cost
82,000,000,000 Cost to date
- Estimated cost to complete
82,000,000,000 Total estimated cost
(10,600,000,000) Estimated Gross Profit
Loss Analisis
100.00% Percent Completeness

b. Membuat tabel/skedul pengakuan pendapatan

Recognized in Current
2018
Years
Revenue (% Completeness X
20,000,000,000 Contract price)
18,000,000,000 Cost
2,000,000,000 Gross Profit
2019
Revenue (% Completeness X
36,000,000,000 Contract price)
43,000,000,000 Cost
(7,000,000,000) Gross Profit
2020
Revenue (% Completeness X
15,400,000,000 71,400,000,000 Contract price)
21,000,000,000 82,000,000,000 Cost
(5,600,000,000) (10,600,000,000) Gross Profit
ah kolom to date sebelumnya baik rugi maupun untung. Pada tahun terakhir yang dipakai untuk mencatat

c. Membuat jurnal
2018
1 Mencatat biaya kontruksi
22,000,000,000 Constraction In Process
22,000,000,000 Material, Cash, Payable, etc

2 Mencatat tagihan (piutang)

17,400,000,000 Account Receivable
17,400,000,000 Billing on CIP
 3 Mencatat penerimaan cash
20,400,000,000 Cash
20,400,000,000 Account Receivable

4 Mengakui pendapatan dan profit

Constraction In Process (Gain)
21,000,000,000 Constraction Expense
5,600,000,000 Constraction In Process (Loss)
15,400,000,000 Revenue from LTCC

Cost Recovery Method

71,400,000,000 Loss in Long-term contract
71,400,000,000 Constraction in Process

2018 5 Menutup penyelesaian kontrak (hanya untuk tah

15,400,000,000 Billing on CIP
21,000,000,000 Constraction In Process
(5,600,000,000)

2018

-
-
-
-
ak dan Estimasi gross profit setiap tahun
2016 2017 2018
70,000,000,000 70,000,000,000 71,400,000,000

18,000,000,000 60,000,000,000 82,000,000,000

45,000,000,000 15,000,000,000 -
63,000,000,000 75,000,000,000 82,000,000,000
7,000,000,000 (5,000,000,000) (10,600,000,000)
Profit Loss Loss
28.57% 80.00% 100.00%

pengakuan pendapatan
Recognized in Current
To Date Recognized in Prior Price
Years

18,000,000,000 - 18,000,000,000
18,000,000,000 - 18,000,000,000
- - -

70,000,000,000 18,000,000,000 52,000,000,000

75,000,000,000 18,000,000,000 57,000,000,000
(5,000,000,000) - (5,000,000,000)

71,400,000,000 70,000,000,000 1,400,000,000 71,400,000,000

82,000,000,000 75,000,000,000 7,000,000,000 82,000,000,000
(10,600,000,000) (5,000,000,000) (5,600,000,000) (10,600,000,000)
g dipakai untuk mencatat recognized in prior years adalah kolom to date sebelumnya baik rugi maupun untung.

2016 2017 2018

18,000,000,000 42,000,000,000 22,000,000,000

18,000,000,000 42,000,000,000 22,000,000,000

16,000,000,000 38,000,000,000 17,400,000,000

16,000,000,000 38,000,000,000 17,400,000,000
 14,000,000,000 37,000,000,000 20,400,000,000
14,000,000,000 37,000,000,000 20,400,000,000

18,000,000,000 57,000,000,000 7,000,000,000

18,000,000,000 57,000,000,000 7,000,000,000

2016 2017 2018

0 5,000,000,000 5,600,000,000
0 5,000,000,000 5,600,000,000

kontrak (hanya untuk tahun terakhir)

71,400,000,000
71,400,000,000
PEMBAHASAN:

a. Membuat Analisis kontrak dan Estimasi gross profit setiap tahun

2016 2017
Contract price 1,900,000 1,900,000
Less: Estimated cost
Cost to date 300,000 1,500,000
Estimated cost to complete 1,200,000 800,000
Total estimated cost 1,500,000 2,300,000
Estimated Gross Profit 400,000 (400,000)
Analisis Profit Loss
Percent Completeness 20.00% 65.22%

b. Membuat tabel/skedul pengakuan pendapatan

Recognized in
2018 To Date
Prior Price
Revenue (% Completeness X
Contract price) 380,000 -
Cost 300,000 -
Gross Profit 80,000 -
2019
Revenue (% Completeness X
Contract price) 1,239,130 380,000
Cost 1,639,130 300,000
Gross Profit (400,000) 80,000
2020
Revenue (% Completeness X
Contract price) 1,900,000 1,239,130
Cost 3,600,000 1,639,130
Gross Profit (1,700,000) (400,000)
Pada tahun terakhir yang dipakai untuk mencatat recognized in prior years adalah kolom to d

c. Membuat jurnal
2016 2017
1 Mencatat biaya kontruksi
Constraction In Process 300,000 1,200,000
Material, Cash, Payable, etc 300,000 1,200,000

2 Mencatat tagihan (piutang)

Cash 100,000
Advance to customer 100,000
 Advance to customer 100,000
Account Receivable 200,000 800,000
Billing on CIP 300,000 800,000

3 Mencatat penerimaan cash

Cash 200,000 700,000
Account Receivable 200,000 700,000

4 Mengakui pendapatan dan profit

Constraction In Process (Gain) 80,000
Constraction Expense 300,000 1,339,130
Constraction In Process (Loss) 480,000
Revenue from LTCC 380,000 859,130

5 Menutup penyelesaian kontrak (hanya untuk tahun terakhir)

Billing on CIP
Constraction In Process

Income statement 2016 2017

Revenue from LTCC 380,000 859,130
Constraction Expense 300,000 1,339,130
Gross Profit 80,000 (480,000)

SOFP 2016 2017

Current Assets
Inventory
Constraction In Process 380,000 1,100,000
Less: Billing on CIP 300,000 1,100,000
Cost in Excess of Billings 80,000 -
Account Receivable - 100,000
Current Liability
Constraction In Process
Less: Billing on CIP
Cost in Excess of Billings

Cost Recovery Method 2016 2017

Loss in Long-term contract 0 400,000
Constraction in Process 0 400,000
 2018
1,900,000

3,600,000
-
3,600,000
(1,700,000)
Loss
100.00%

Recognized in
Current Years

380,000
300,000
80,000

859,130
1,339,130
(480,000)

660,870 1,900,000
1,960,870 3,600,000
(1,300,000) (1,700,000)
prior years adalah kolom to date sebelumnya baik rugi maupun untung.

2018

2,100,000 sebesar cost incurred during the year

2,100,000
 800,000
800,000

900,000
900,000

1,960,870
1,300,000
660,870

1,900,000
1,900,000

2018
660,870 1,900,000
1,960,870 3,600,000
(1,300,000) (1,700,000)

2018

-
-
-
-

2018
1,300,000
1,300,000
PEMBAHASAN:

1 Nilai kontrak TETAP

2 Total estimasi biaya per tahun berbeda-beda, tahun 2020 naik 8% dan tahun 2021 naik 10% d
3 Terdeteksi bahwa kontrak diselesaikan terlambat 4 bulan dari seharusnya sehingga perusahaa

a. Membuat Analisis kontrak dan Estimasi gross profit setiap tahun

2019
Contract price 700,000,000,000
Less: Estimated cost
Cost to date 130,000,000,000
Estimated cost to complete 520,000,000,000
Total estimated cost 650,000,000,000
Estimated Gross Profit 50,000,000,000
Analisis Gain
Percent Completeness 20.00%

b. Membuat tabel/skedul pengakuan pendapatan

2019 To Date

Revenue (% Completeness X Contract

price) 140,000,000,000
Cost 130,000,000,000
Gross Profit 10,000,000,000
2020
Revenue (% Completeness X Contract
price) 315,000,000,000
Cost 317,000,000,000
Gross Profit (2,000,000,000)
2021
Revenue (% Completeness X Contract
price) 693,000,000,000
Cost 715,000,000,000
Gross Profit (22,000,000,000)
Pada tahun terakhir yang dipakai untuk mencatat recognized in prior years adalah kolom to d
untung.
c. Membuat jurnal
2019
1 Mencatat biaya kontruksi
Constraction In Process 130,000,000,000
Material, Cash, Payable, etc 130,000,000,000

4 Mengakui pendapatan dan profit

 Constraction In Process (Gain) 10,000,000,000
Constraction Expense 130,000,000,000
Constraction In Process (Loss)
Revenue from LTCC 140,000,000,000

5 Menutup penyelesaian kontrak (hanya untuk tahun terakhir)

Billing on CIP
Constraction In Process

Income statement 2019

Revenue from LTCC 140,000,000,000
Constraction Expense 130,000,000,000
Gross Profit 10,000,000,000
20 naik 8% dan tahun 2021 naik 10% dari total estimasi biaya awal.
an dari seharusnya sehingga perusahaan menerima denda 1% dari nilai kontrak

2020 2021
700,000,000,000 693,000,000,000

315,900,000,000 715,000,000,000
386,100,000,000 -
702,000,000,000 715,000,000,000 (biasanya estimated cost to complete di akhir tahun ga ada lagi, ya karena kont
(2,000,000,000) (22,000,000,000)
Loss Loss
45.00% 100.00%

Recognized in Prior Recognized in

Price Current Years

- 140,000,000,000
- 130,000,000,000
- 10,000,000,000

140,000,000,000 175,000,000,000
130,000,000,000 187,000,000,000
10,000,000,000 (12,000,000,000)

315,000,000,000 378,000,000,000 693,000,000,000

317,000,000,000 398,000,000,000 715,000,000,000
(2,000,000,000) (20,000,000,000) (22,000,000,000)
gnized in prior years adalah kolom to date sebelumnya baik rugi maupun

2020 2021

185,900,000,000 399,100,000,000
185,900,000,000 399,100,000,000
187,000,000,000 398,000,000,000
12,000,000,000 20,000,000,000
175,000,000,000 378,000,000,000

693,000,000,000
693,000,000,000

2020 2021
175,000,000,000 378,000,000,000
187,000,000,000 398,000,000,000
(12,000,000,000) (20,000,000,000)
ga ada lagi, ya karena kontrak dah selesai)