kisoe ch 13 bhs inggris

8/19/2019 Kisoe Ch 13 Bhs Inggris

1/68

13-1


2/68


3/68

13-3

1. Describe the nature, type, and valuation of current liabilities.

2. Explain the classification issues of short-term debt expected to

be refinanced.

3. Identify types of employee-related liabilities.

4. Explain the accountin for different types of provisions.

!. Identify the criteria used to account for and disclose continent

liabilities and assets.

". Indicate ho# to present and analy$e liability-related information.

Learning Obe!"i#e$Learning Obe!"i#e$

Learning Obe!"i#e$Learning Obe!"i#e$


4/68

13-%

C&rren" Liabi'i"ie$C&rren" Liabi'i"ie$ Pr(#i$i(n$Pr(#i$i(n$Pre$en"a"i(n an)Pre$en"a"i(n an)

Ana'*$i$Ana'*$i$

%hat is a liability&%hat is a liability&

%hat is a current%hat is a current

liability&liability&

'econition'econition

(easurement(easurement

)ommon types)ommon types

DisclosuresDisclosures

*resentation of*resentation ofcurrent liabilitiescurrent liabilities

+nalysis of current +nalysis of currentliabilitiesliabilities

C&rren" Liabi'i"ie$ an) C(n"ingen!ie$C&rren" Liabi'i"ie$ an) C(n"ingen!ie$

C&rren" Liabi'i"ie$ an) C(n"ingen!ie$C&rren" Liabi'i"ie$ an) C(n"ingen!ie$

C(n"ingen!ie$C(n"ingen!ie$

)ontinent)ontinentliabilitiesliabilities

)ontinent assets)ontinent assets


5/68

13-+

a" i$ a Liabi'i"*.a" i$ a Liabi'i"*.

a" i$ a Liabi'i"*.a" i$ a Liabi'i"*.

Tree e$$en"ia' !ara!"eri$"i!$

1. *resent obliation.

2. +rises from past events.

3. 'esults in an outflo# of

resources cash, oods,

services.


6/68

13-/

a" i$ a C&rren" Liabi'i"*.a" i$ a C&rren" Liabi'i"*.

a" i$ a C&rren" Liabi'i"*.a" i$ a C&rren" Liabi'i"*.

C&rren" 'iabi'i"* is reported if one of "0( !(n)i"i(n$ exists

1. /iability is expected to be settled #ithin its normal operatin

cycle0 or

2. /iability is expected to be settled #ithin 12 months after thereportin date.

he (era"ing !*!'e is the period of time elapsin bet#een theacuisition of oods and services and the final cash reali$ation resultin

from sales and subseuent collections.


7/68

13-

a" i$ a C&rren" Liabi'i"*.a" i$ a C&rren" Liabi'i"*.a" i$ a C&rren" Liabi'i"*.a" i$ a C&rren" Liabi'i"*.

T*i!a' C&rren" Liabi'i"ie$

+ccounts payable.

otes payable.

)urrent maturities of lon-term debt.

hort-term obliationsexpected to be refinanced.

Dividends payable.

)ustomer advances anddeposits.

5nearned revenues. ales taxes payable.

Income taxes payable.

Employee-related liabilities.


8/68

13-4

6alances o#ed to others for oods, supplies, or services

purchased on open account.

A!!(&n"$ Pa*ab'e trade accounts payable


ime la bet#een the receipt of services or acuisition

of title to assets and the payment for them.

erms of the sale e.., 2718, n738 or 1718, E.9.(.

usually state period of extended credit, commonly 38 to"8 days.


9/68

13-5

%ritten promises to pay a certain sum of money on a

specified future date.

N("e$ Pa*ab'e


+rise from purchases, financin, or other transactions.

otes classified as short-term or lon-term.

otes may be interest-bearin or $ero-interest-bearin.


10/68

13-16

I''&$"ra"i(n )astle ational 6an: setu;u untu: memberi pin;aman

sebesar


11/68

13-11

>i:a /andscape menyusun statemen :euanan tenah tahunan,perusahaan membuat ;urnal penesusaian untu: mena:ui

biaya buna dan utan buna pada tanal 38 at >uni


6iaya 6una 2,888

5tan 6una 2,888

78166,666 9 /: 9 %;12< = 82,666Peri"&ngan b&nga =


12/68

13-12

*ada tanal 1 >uli, /andscape mencatat pembayaran #esel danutan buna sebaai beri:ut.


5tan %esel 188,888

5tan 6una 2,888

=as 182,888


13/68

13-13

I'&$"ra$i pada tanal 1 (aret, /andscape meneluar:an #esel

senilai


14/68

13-1%

>i:a /andscape menyusun statemen :euanan setenahtahunan, pada tanal 38 >uni perusahaan membuat ;urnal

penyesuaian beri:ut ini untu: mena:ui biaya buna dan

:enai:an utan #esel sebesar


15/68

13-1+

E13-2 5tan daan dan 5tan #esel. 6eri:ut ini transa:si yanter;adi pada Darby )orporation tahun 2818.


Se"? 1 ? Dibeli baran daanan dari 9rion )ompany secara

:redit senilai

metoda @ross dan menuna:an sistem periodi:.

O@"? 1 ? di:eluar:an #esel senilai

AB :epada 9rion untu: membayar utan daan.

O@"? 1 ? Dipin;am


16/68


17/68

13-1


O@"? 1 5tan daan !8,888

5tan #esel !8,888

Peri"&ngan b&nga =

O@"? 1 ? di:eluar:an #esel senilai

De$? 31 6iaya buna 1,8885tan buna 1,888

78+6,666 9 4: 9 3;12< = 81,666


18/68

13-14

De$? 31 6iaya buna 1,!885tan #esel 1,!88


O@"? 1 =as C!,888

5tan %esel C!,888

78/,666 9 3;12< = 81,+66Peri"&ngan b&nga =

O@"? 1 ? Dipin;am


19/68

13-15

5tan #esel ",888=as ",888

Pe'&na$an 0e$e' "a&n beri@&"n*aPe'&na$an 0e$e' "a&n beri@&"n*aPe'&na$an 0e$e' "a&n beri@&"n*aPe'&na$an 0e$e' "a&n beri@&"n*a

O@"? 1 6iaya buna 4.!88

5tan %esel 4.!88

78/,666 9 5;12< = 8%,+66Peri"&ngan b&nga =


20/68

13-26

6aian dari obliasi, #esel ;an:a pan;an, dan utan

;an:a pan;an lain yan ;atuh tempo pada tahun fis:al

mendatan. Ti)a@ "era$&@ didalamnya

Ke0aiban Jang@a Panang *ang ?"? )a'a 0a@"&

@&rang )ari 1 "a&n?


1. Dilunasi denan a:umulasi aset yan belum nampa:

sebaai aset lancar.

2. Di-refinance atau dilunasi dari penerimaan utan baru,atau di:onversi men;adi saham biasa


21/68

13-21

Di@e'&ar@an dari :e#a;iban lancar ;i:a @e)&a :ondisi

beri:ut terpenuhi

Ob'iga$i Jang@a Pen)e@ *ang Diara@an Di-refinance


1. (ust intend to refinance the obliation on a lon-term

basis.

2. (ust have an unconditional riht to defer settlement ofthe liability for at least 12 months after the reportin date.


22/68

13-22 LO 2


E13-% 7Reinan!ing ( S(r"-Ter Deb"


23/68

13-23

5tan perusahaan :epada para pemean sahamnya

sebaai hasil otorisasi de#an dire:tur.

"ang Di#i)en


5mumnya dibayar dalam #a:tu tia bulan

Dividen yan tida: diumum:an pada saham preferen tida:

dia:ui sebaai :e#a;iban

5tan dividen dalam bentu: tambahan saham tida:dia:ui sebaai :e#a;iban. Dilapor:an sebaai e:uitas.


24/68

13-2%

Deposit :as yan diterima dari para pelanan dan

:arya#an yan bersifat returnable

De($i" )an Peba*aran Pe'anggan )i &@a


Dapat di:lasifi:asi:an sebaai :e#a;iban Lancar atau"i)a@ 'an!ar .


25/68

13-2+

*embayaran yan diterima sebelum perusahaan

menirim:an baran atau menyerah:an ;asa

Pen)aa"an Di"eria )i &@a


I''&$"ra"i(n 13-2nearne) an) Earne)

Re#en&e A!!(&n"$


26/68


27/68

13-2

Re"ai'er$ &$" !(''e!" sales taxes or value-added taxes H+

from customers on transfers of tanible personal property and

on certain services and then remit to the proper overnmental

authority.

Sa'e$ Ta9e$ Pa*ab'e



28/68

13-24

BE13- Dillons )orporation men;ual baran secara :reditsenilai


29/68

13-25

+mounts o#ed to employees for salaries or #aes are

reported as a current liability.

E'(*ee-Re'a"e) Liabi'i"ie$


)urrent liabilities may include

*ayroll deductions.

)ompensated absences.

6onuses.


30/68

13-36

Utang BonusBonus merupakan pembayaran kepada karyawan diluar

gaji reguler yang mereka terima.

Bonus yang dibayarkan merupakan biaya operasi.

Bonus yang belum dibayarkan harus dilaporkan

sebagai utang lancar.

Utang BonusUtang Bonus


31/68

13-31

Utang Bonus• PT LMN memutuskan untuk memberikan bonus pada

karyawannya. Laba yang diperoleh perusahaan tahun2! sebelum dikurangi bonus dan pajak adalah

"p2#... Bonus yang akan diberikan adalah 2$dan besarnya pajak %$.

Buatlah jurnal jika bonus dihitung berdasarkan&

'. Laba sebelum pajak setelah dikurangi bonus.2. Laba setelah dikurangi pajak sebelum dikurangi bonus(. Laba setelah dikurangi pajak dan bonus



32/68

13-32

Bonus dihitung atas dasar laba sebelum pajak (t) setelah dikurangi

bonus (b):

b ) 2$ * +laba , b-

b ) 2$ * +2#.. , b-

b ) !.. / 02b

'02b ) !..

b ) %!.!!!.!!1


urnal Biaya Bonus %!.!!!.!!1

3tang Bonus %!.!!!.!!1


33/68

13-33

Bonus dihitung atas dasar laba setelah pajak (t) sebelum dikurangibonus (b)

t ) %$ * +laba , b-

t ) %$ * +2#.. , b-

t ) ''2.. , 0%b

b ) 2$ * +laba , t-

b ) 2$ * +2#.. , +''2.. , 0%b--

b ) 2$ * +'!#.. 4 0%b-

b ) ((.!. 4 0#b

b ) ((.!.5062 ) (!.2'.1(6



34/68

13-3%

Bonus dihitung atas dasar laba setelah dikurangi pajak dan bonus:

t ) %$ * +laba , b-

t ) %$ * +2#.. , b-

t ) ''2.. , 0%b

b ) 2$ * +laba , b , t-

b ) 2$ * +2#.. , b , +''2.. , 0%b--

b ) 2$ * +'!#.. , 0!b-

b ) ((.!. , 0'2b

b ) ((.!.5'0'2 ) (..



35/68

13-3+

Pr(#i$i adalah :e#a;iban yan belum pasti nilai dan#a:tunya.

Dapat dilapor:an sebaai :e#a;iban 'an!ar a"a& "i)a@ 'an!ar

liability.

C(n"(

=e#a;iban yan ter:ait denan litiasi.

@aransi pen;ualan produ:.

'estru:turisasi perusahaan.

=erusa:an lin:unan.

Pr(#i$i(n$Pr(#i$i(n$Pr(#i$i(n$Pr(#i$i(n$

n!er"ain"* ab(&"

"e "iing (r

a(&n" ( "e

&"&re e9en)i"&re

re&ire) "( $e""'e

"e (b'iga"i(n?


36/68

13-3/

)ompanies accrue an expense and related liability for a provisiononly if the follo#in three conditions are met

1. %arrantees or product uarantees.

2. *robable that an outflo# of resources #ill be reuired tosettle the obliation0 and

3. + reliable estimate can be made.

Re!(gni"i(n ( a Pr(#i$i(nRe!(gni"i(n ( a Pr(#i$i(nRe!(gni"i(n ( a Pr(#i$i(nRe!(gni"i(n ( a Pr(#i$i(n


37/68

13-3

1. ebuah perusahaan memili:i sebuah :e#a;iban leal atau

:onstru:tif sebaai hasil peristi#a masa lalu

2. =emun:inan besar probable diperlu:an arus :eluar sumberdaya

untu: melunasi :e#a;iban tersebut.

3. Estimasi reliabel dapat dibuat untu: menetahui nilai :e#a;iban

tersebut.


LO 4

Re!(gni"i(n Cri"eria


38/68

13-34

+ reliable estimate of the amount of the obliation can be determined.


LO 4

Re!(gni"i(n E9a'e$

I''&$"ra"i(n 13-%


39/68

13-35

C(n$"r&!"i#e (b'iga"i(n is an obliation that derives from a

companyJs actions #here

1. 6y an established pattern of past practice, published policies,

or a sufficiently specific current statement, the company has

indicated to other parties that it #ill accept certain

responsibilities0 and

2. +s a result, the company has created a valid expectation onthe part of those other parties that it #ill dischare those

responsibilities.


Re!(gni"i(n E9a'e$


40/68

13-%6



LO 4

Re!(gni"i(n E9a'e$

I''&$"ra"i(n 13-+


41/68

13-%1



LO 4

Re!(gni"i(n E9a'e$

I''&$"ra"i(n 13-/


42/68

13-%2

H(0 )(e$ a !(an* )e"erine "e a(&n" "( re(r"(r a r(#i$i(n.

IFRS

+mount reconi$ed should be the be$" e$"ia"e of the

expenditure reuired to settle the present obliation.

Be$" e$"ia"e represents the amount that a company #ould

pay to settle the obliation at the statement of financial

position date.

ea$&reen" ( Pr(#i$i(n$ea$&reen" ( Pr(#i$i(n$ea$&reen" ( Pr(#i$i(n$ea$&reen" ( Pr(#i$i(n$


43/68

13-%3

(anaement must use ;udment, based on past or similar

transactions, discussions #ith experts, and any other pertinent

information.


ea$&reen" E9a'e$

T(*("a 0arran"ie$? oyota miht determine that A8

percent of its cars #ill not have any #arranty cost, 12 percent #ill

have substantial costs, and A percent #ill have a much smaller cost.

In this case, by #eihtin all the possible outcomes by their

associated probabilities, oyota arrives at an expected value for its

#arranty liability.


44/68

13-%%

(anaement must use ;udment, based on past or similar

transactions, discussions #ith experts, and any other pertinent

information.


ea$&reen" E9a'e$

Carre(&r re&n)$? )arrefour sells many items at

varyin sellin prices. 'efunds to customers for products

sold may be vie#ed as a continuous rane of refunds, #ith each point

in the rane havin the same probability of occurrence. In this case,

the midpoint in the rane can be used as the basis for measurin the

amount of the refunds.


45/68

13-%+

(easurement of the liability should consider the time value of money.uture events that may have an impact on the measurement of the

costs should be considered.


ea$&reen" E9a'e$

ovartis la#suit. /are companies li:e ovartis are

involved in numerous litiation issues related to their

products. %here a sinle obliation such as a la#suit is beinmeasured, the most li:ely outcome of the la#suit may be the best

estimate of the liability.


46/68

13-%/

C((n T*e$

C((n T*e$ ( Pr(#i$i(n$C((n T*e$ ( Pr(#i$i(n$C((n T*e$ ( Pr(#i$i(n$C((n T*e$ ( Pr(#i$i(n$

1. /a#suits

2. %arranties

3. *remiums

4. Environmental

!. 9nerous contracts

". 'estructurin

IFRS re&ire$ extensive disclosure related to r(#i$i(n$ in the notes to

the financial statements, ho#ever companies )( n(" re!(r) or report inthe notes genera' ri$@ !(n"ingen!ie$ inherent in business operations

e.., the possibility of #ar, stri:e, uninsurable catastrophes, or a

business recession.


47/68

13-%

arran"* Pr(#i$i(n$


>an;i yan dibuat oleh pen;ual :epada pembeli untu: memasti:an

bah#a :uantitasnya memadai, :ualitasnya bai:, dan :iner;anya

produ: bai:. .

>i:a :emun:inan besar probable bah#a pelanan a:an

mela:u:an :laim aransi dan perusahaan dapat secara laya:

reasonably menestimasi :os yan a:an ter;adi, perusahaan

harus mencatatnya sebaai biaya.


48/68

13-%4

#o basic methods of accountin for #arranty costs

Ca$-Ba$i$ e"()

Expense #arranty costs as incurred, because

1. it is not probable that a liability has been

incurred, or

2. it cannot reasonably estimate the amount of

the liability.

arran"* Pr(#i$i(n$



49/68

13-%5

#o basic methods of accountin for #arranty costs

A!!r&a'-Ba$i$ e"()

)hare #arranty costs to operatin expense in the

year of sale.

(ethod is the enerally accepted method.

'eferred to as the e9en$e 0arran"* ar(a!.


arran"* Pr(#i$i(n$


50/68

13-+6


BE13-13 treep actory memberi:an aransi 2 tahun untu: produ:yan di;ual tahun 2818. pada tahun tersebut, treep meneluar:an

biaya servis sebesar


51/68

13-+1

Provisi GaransiProvisi Garansi

anji yang dibuat oleh seorang penjual kepada

seorang pembeli untuk memperbaiki kelemahan

dalam hal kuantitas0 kualitas0 atau kinerja produk.

Garansi

ika kemungkinan besar para pelanggan melakukan

klaim garansi0 dan perusahaan dapat menaksir

biayanya0 maka perusahaan harus mencatat biaya

tersebut.

P i i G i


52/68

13-+2



53/68

13-+3


2 Piutang 7agang ..

Penjualan ..

Biaya 8aransi 2!..9as5Persediaan :; 2!..

7es. (' Biaya 8aransi %..

3tang 8aransi %..

Expense Warranty reatmentExpense Warranty reatment


54/68

13-+%


2! Piutang 7agang !..

Penjualan !..

3tang 8aransi %..9as5Persediaan :; %..

Biaya 8aransi ('..

9as5Persediaan :; ('..

7es. (' Biaya 8aransi ..

3tang 8aransi ..

Expense Warranty reatmentExpense Warranty reatment


55/68

13-++


*erusahaan harus membeban:an :os premi dan :upon

men;adi biaya dalam periode ter;adinya

A@&n"an$i Estimasi ;umlah premi yan diper:ira:an a:an

dimanfaat:an oleh para pelanan.

6eban:an :os premi :e 6iaya *remi dan :redit 5tan

*remi.

Prei&$ an) C(&(n$ 7Pr(#i$i Ha)ia<


56/68

13-+/

Utang !adiah Utang !adiah

• 7alam tahun 2 PT N

ormasi transaksi yang terjadiselama tahun 2 adalah&• 7ijual '. unit produk dengan harga

"p.5unit.• 7ibeli '. buah sabun mandi dengan harga

"p2.5buah.• 7iterima %. lembar kupon untuk ditukar dengan

sabun mandi.• Perusahaan memperkirakan !$ dari kupon yang

diberikan akan ditukarkan dengan sabun mandi.


57/68

13-+

Utang !adiah Utang !adiah

Penj. Piutang 7agang ...Penjualan...

Pemb. Persediaan ?adiah 2..

9as 2..

Biaya ?adiah '!..

Persediaan ?adiah '!..

7es. (' Biaya ?adiah #..3tang ?adiah #..


58/68

13-+4


I''&$"ra"i(n luffy )a:emix )ompany mena#ar:an :epadapelanannya sebuah panci sebaai penu:ar 2! sen dan 18 tutup

:ota:. ara beli panci per unit adalah C! sen dan perusahaan

menestimasi bah#a pelanan a:an menu:ar:an sebanya: "8

persen dari ;umlah tutup yan beredar. *ena#aran ini mulai bulan

>uni 2811 dan dicatat dalam ;urnal di ba#ah. *erusahaan mencatat

pembelian 28,888 panci sebaai beri:ut.

*ersediaan *remi *anci 1!,888

=as 1!,888


59/68


60/68

13-/6


I''&$"ra"i(n a:hir periode, perusahaan membuat penyesuaianuntu: mena:ui dan mencatat utan premi

6iaya *remi ",888

5tan *remi ",888

LO 4


61/68

13-/1

Di$!'($&re$ Re'a"e) T( Pr(#i$i(n$Di$!'($&re$ Re'a"e) T( Pr(#i$i(n$Di$!'($&re$ Re'a"e) T( Pr(#i$i(n$Di$!'($&re$ Re'a"e) T( Pr(#i$i(n$

*erusahaan harus memberi:an pembandinan saldo a#al dansaldo a:hir untu: setiap :elompo: utama provisi,

menidentifi:asi apa penyebabnya perubahan selama periode

tersebut.

elain itu,

*rovisi harus diurai:an dan e:spe:tasi #a:tu pembayaran

harus diun:ap:an.

Disclosure tentan :etida:pastian yan berhubunan

denan arus :eluar e:spe:tasian expected outflows dan

pembayaran ulan e:spe:tasian expected reimbursement

harus dibuat.


62/68

13-/2

Liabi'i"a$ K(n"inen$iLiabi'i"a$ K(n"inen$iLiabi'i"a$ K(n"inen$iLiabi'i"a$ K(n"inen$i

C(n"ingen" 'iabi'i"ie$ are not reconi$ed in the financialstatements because they are

1. + possible obliation not yet confirmed,

2. + present obliation for #hich it is not probable thatpayment #ill be made, or

3. + present obliation for #hich a reliable estimate of the

obliation cannot be made.


63/68

13-/3

Liabi'i"a$ K(n"inen$iLiabi'i"a$ K(n"inen$iLiabi'i"a$ K(n"inen$iLiabi'i"a$ K(n"inen$i

I''&$"ra"i(n 13-12

LO 5 Identify the criteria used to account for and

disclose contingent liabilities and assets.

C(n"ingen" Liabi'i"ie$ G&i)e'ine$


64/68

13-/%

C(n"ingen" A$$e"$C(n"ingen" A$$e"$C(n"ingen" A$$e"$C(n"ingen" A$$e"$

+ !(n"ingen" a$$e" is a possible asset that arises from pastevents and #hose existence #ill be confirmed by the occurrence

or non-occurrence of uncertain future events not #holly #ithin the

control of the company. ypical continent assets are

1. *ossible receipts of monies from ifts, donations, bonuses.

2. *ossible refunds from the overnment in tax disputes.

3. *endin court cases #ith a probable favorable outcome.

)ontinent assets are not reconi$ed on the statement of financial position.


65/68

13-/+

C(n"ingen" A$$e"$C(n"ingen" A$$e"$C(n"ingen" A$$e"$C(n"ingen" A$$e"$

I''&$"ra"i(n 13-1%C(n"ingen" A$$e" G&i)e'ine$

)ontinent assets are disclosed #hen an inflo# of economic

benefits is considered more li:ely than not to occur reater than

!8 percent.


66/68

13-//

Pre$en"a"i(n ( C&rren" Liabi'i"ie$Pre$en"a"i(n ( C&rren" Liabi'i"ie$Pre$en"a"i(n ( C&rren" Liabi'i"ie$Pre$en"a"i(n ( C&rren" Liabi'i"ie$

Pen*aian Ke0aiban Lan!ar 6iasanya dilapor:an sebesar nilai ;atuh tempo penuh

full maturity value

elisih antara present value dan nilai ;atuh tempodianap tida: material considered immaterial .


67/68

13-/

Pre$en"a"i(n ( C&rren" Liabi'i"ie$Pre$en"a"i(n ( C&rren" Liabi'i"ie$Pre$en"a"i(n ( C&rren" Liabi'i"ie$Pre$en"a"i(n ( C&rren" Liabi'i"ie$

I''&$"ra"i(n 13-1+


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Ana'*$i$ ( C&rren" Liabi'i"ie$Ana'*$i$ ( C&rren" Liabi'i"ie$Ana'*$i$ ( C&rren" Liabi'i"ie$Ana'*$i$ ( C&rren" Liabi'i"ie$

/iuidity reardin a liability is the expected time to elapsebefore its payment. #o ratios to help assess liuidity are

kisoe ch 13 bhs inggris

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