1, 2, dan 3<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

1, 3, dan 5<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

2, 3, dan 6<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

2, 4, dan 6<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

3, 4, dan 5<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Perhatikan daftar berikut!

<ol>
	<li style="text-align: justify;">Mobil&nbsp;</li>
	<li style="text-align: justify;">Goodwill</li>
	<li style="text-align: justify;">Akta Pendirian&nbsp;</li>
	<li style="text-align: justify;">Merek Dagang</li>
	<li style="text-align: justify;">Mesin Produksi</li>
	<li style="text-align: justify;">Hak Cipta Perusahaan</li>
</ol>

 
Aset tetap tidak berwujud ditunjukkan oleh nomor &hellip;.<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Perhatikan kasus berikut!

Pada 1 Januari 2017, PT Rogu membeli kendaraan dari Jepang dengan nilai impor sebesar Rp 275.000.000,00 dan PPN 10%. PT Rogu adalah PKP yang belum memiliki API.&nbsp;

Maka, jurnal yang dibuat oleh PT Rogu adalah &hellip;.<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Perhatikan kasus berikut!

Pada 5 Januari 2017, CV Rogu membeli mesin dengan pembayaran kredit senilai Rp225.000.000,00. CV Rogu langsung membayarkan uang muka sejumlah Rp50.000.000,00. Sisa pembayaran akan diangsur selama 12 kali yang akan dibayarkan setiap tanggal 5 dengan bunga 17%/tahun dari harga perolehan.

Jurnal yang dibuat CV Rogu pada saat membayar utang pada angsuran pertama adalah &hellip;.<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Rp50.000.000,00<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Rp75.000.000,00<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Rp100.000.000,00<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Rp125.000.000,00<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Rp130.000.000,00<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Perhatikan kasus berikut!

Bu Ayu membeli beberapa aset tetap dengan total Rp250.000.000,00 secara tunai untuk keperluan toko dengan rincian sebagai berikut:

 
<img alt="" src="https://imgix3.ruangguru.com/assets/miscellaneous/png_bmelyr_3299.PNG" style="width: 300px; height: 131px;" /> 
&nbsp;

Dari kasus tersebut, harga perolehan untuk mesin kopi adalah &hellip;.<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

PT Kencana membeli mobil pada bulan November 2017 seharga Rp230.000.000,00. Hingga 30 Maret 2018 telah disusutkan Rp10.000.000,00. Pada 2 Mei 2018 ditukar dengan mobil baru yang sejenis dengan harga Rp240.000.000,00 dan menambah uang tunai sebesar Rp10.000.000,00.&nbsp;

Maka, Jurnal yang dibuat PT Kencana untuk mencatat pertukaran aset tetap adalah &hellip;.<img align="middle" alt="space space" class="Wirisformula" data-latex="\;\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAgAAAAGCAYAAAD+Bd/7AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYBgOAAAAxgAB/v0USgAAAF10RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48bW8+JiN4QTA7PC9tbz48L21hdGg+knKbOAAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;