![Page 1: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/1.jpg)
13-1
![Page 2: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/2.jpg)
13-2
C H A P T E R C H A P T E R 1313
LIABILITAS JANGKA PENDEK, PROVISI, LIABILITAS JANGKA PENDEK, PROVISI, DAN KONTINJENSIDAN KONTINJENSI
Intermediate AccountingIFRS Edition
Kieso, Weygandt, and Warfield
![Page 3: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/3.jpg)
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 accounting for different types of provisions.
5. Identify the criteria used to account for and disclose contingent liabilities and assets.
6. Indicate how to present and analyze liability-related information.
Learning ObjectivesLearning ObjectivesLearning ObjectivesLearning Objectives
![Page 4: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/4.jpg)
13-4
Current LiabilitiesCurrent Liabilities ProvisionsProvisionsPresentation and Presentation and
AnalysisAnalysis
What is a liability?What is a liability?
What is a current What is a current liability?liability?
RecognitionRecognition
MeasurementMeasurement
Common typesCommon types
DisclosuresDisclosures
Presentation of Presentation of current liabilitiescurrent liabilities
Analysis of current Analysis of current liabilitiesliabilities
Current Liabilities and ContingenciesCurrent Liabilities and ContingenciesCurrent Liabilities and ContingenciesCurrent Liabilities and Contingencies
ContingenciesContingencies
Contingent Contingent liabilitiesliabilities
Contingent assetsContingent assets
![Page 5: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/5.jpg)
13-5
What is a Liability?What is a Liability?What is a Liability?What is a Liability?
Three essential characteristics:
1. Present obligation.
2. Arises from past events.
3. Results in an outflow of
resources (cash, goods,
services).
![Page 6: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/6.jpg)
13-6
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Current liability is reported if one of two conditions exists:
1. Liability is expected to be settled within its normal operating
cycle; or
2. Liability is expected to be settled within 12 months after the
reporting date.
The operating cycle is the period of time elapsing between the
acquisition of goods and services and the final cash realization resulting
from sales and subsequent collections.
![Page 7: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/7.jpg)
13-7
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Typical Current Liabilities:
Accounts payable.
Notes payable.
Current maturities of long-term debt.
Short-term obligations expected to be refinanced.
Dividends payable.
Customer advances and deposits.
Unearned revenues.
Sales taxes payable.
Income taxes payable.
Employee-related liabilities.
![Page 8: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/8.jpg)
13-8
Balances owed to others for goods, supplies, or services
purchased on open account.
Accounts Payable (trade accounts payable)
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Time lag between the receipt of services or acquisition
of title to assets and the payment for them.
Terms of the sale (e.g., 2/10, n/30 or 1/10, E.O.M.)
usually state period of extended credit, commonly 30 to
60 days.
![Page 9: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/9.jpg)
13-9
Written promises to pay a certain sum of money on a
specified future date.
Notes Payable
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Arise from purchases, financing, or other transactions.
Notes classified as short-term or long-term.
Notes may be interest-bearing or zero-interest-bearing.
![Page 10: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/10.jpg)
13-10
Illustration: Castle National Bank setuju untuk memberi pinjaman
sebesar $100,000 pada tanggal 1 Maret 2011, kepada Landscape
Co. jika Landscape menandatangani wesel senilai $100,000,
dengan tingkat bunga 6 persen dan berjangka empat bulan.
Landscape mencatat penerimaan kas 1 Maret sebagai berikut.:
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Kas 100,000
Utang Wesel 100,000
Interest-Bearing Note Issued
![Page 11: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/11.jpg)
13-11
Jika Landscape menyusun statemen keuangan tengah tahunan,
perusahaan membuat jurnal pengesusaian untuk mengakui
biaya bunga dan utang bunga pada tanggal 30 at Juni:
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Biaya Bunga 2,000
Utang Bunga 2,000
($100,000 x 6% x 4/12) = $2,000Perhitungan bunga =
![Page 12: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/12.jpg)
13-12
Pada tanggal 1 Juli, Landscape mencatat pembayaran wesel dan
utang bunga sebagai berikut.
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Utang Wesel 100,000
Utang Bunga 2,000
Kas 102,000
![Page 13: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/13.jpg)
13-13
Ilustrasi: pada tanggal 1 Maret, Landscape mengeluarkan wesel
senilai $102,000, berjangka empat bulan, dengan bunga nol
kepada Castle National Bank. Nilai tunai wesel adalah $100,000.
Landscape mencatat transaksi tersebut sebagai berikut.
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Kas 100,000
Utang Wesel 100,000
Zero-Bearing Note Issued
![Page 14: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/14.jpg)
13-14
Jika Landscape menyusun statemen keuangan setengah
tahunan, pada tanggal 30 Juni perusahaan membuat jurnal
penyesuaian berikut ini untuk mengakui biaya bunga dan
kenaikan utang wesel sebesar $2,000.
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Biaya bunga 2,000
Utang Wesel 2,000
Pada tanggal j.t. (1 Juli), Landscape membayar utang wesel
Utang wesel 102,000
Kas 102,000
![Page 15: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/15.jpg)
13-15
E13-2: (Utang dagang dan Utang wesel). Berikut ini transaksi yang
terjadi pada Darby Corporation tahun 2010.
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Sept. 1 – Dibeli barang dagangan dari Orion Company secara
kredit senilai $50,000. Darby mencatat transaksi ini dengan
metoda Gross dan menggunakan sistem periodik.
Okt. 1 – dikeluarkan wesel senilai $50,000, 12-bulan, berbunga
8% kepada Orion untuk membayar utang dagang.
Okt. 1 – Dipinjam $75,000 dari Shore dengan menandatangani
wesel tanpa bunga 12-bulan, senilai $81,000.
Buatlah jurnal untuk mencatat transaksi di atas.
![Page 16: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/16.jpg)
13-16
Sept. 1 – Dibeli barang dagangan dari Orion Company secara
kredit senilai $50,000. Darby mencatat transaksi ini dengan
metoda Gross dan menggunakan sistem periodik.
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Sept. 1 Pembelian 50,000
Utang dagang 50,000
![Page 17: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/17.jpg)
13-17
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Okt. 1 Utang dagang 50,000
Utang wesel 50,000
Perhitungan bunga =
Okt. 1 – dikeluarkan wesel senilai $50,000, 12-bulan, berbunga
8% kepada Orion untuk membayar utang dagang.
Des. 31 Biaya bunga 1,000
Utang bunga 1,000
($50,000 x 8% x 3/12) = $1,000
![Page 18: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/18.jpg)
13-18
Des. 31 Biaya bunga 1,500
Utang wesel 1,500
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Okt. 1 Kas 75,000
Utang Wesel 75,000
($6,000 x 3/12) = $1,500Perhitungan bunga =
Okt. 1 – Dipinjam $75,000 dari Shore dengan menandatangani
wesel tanpa bunga 12-bulan, senilai $81,000
![Page 19: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/19.jpg)
13-19
Utang wesel 6,000
Kas 6,000
Pelunasan wesel tahun berikutnyaPelunasan wesel tahun berikutnyaPelunasan wesel tahun berikutnyaPelunasan wesel tahun berikutnya
Okt. 1 Biaya bunga 4.500
Utang Wesel 4.500
($6,000 x 9/12) = $4,500Perhitungan bunga =
![Page 20: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/20.jpg)
13-20
Bagian dari obligasi, wesel jangka panjang, dan utang
jangka panjang lain yang jatuh tempo pada tahun fiskal
mendatang. Tidak termasuk didalamnya:
Kewajiban Jangka Panjang yang j.t. dalam waktu kurang dari 1 tahun.
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
1. Dilunasi dengan akumulasi aset yang belum nampak
sebagai aset lancar.
2. Di-refinance atau dilunasi dari penerimaan utang baru,
atau dikonversi menjadi saham biasa
![Page 21: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/21.jpg)
13-21
Dikeluarkan dari kewajiban lancar jika kedua kondisi
berikut terpenuhi:
Obligasi Jangka Pendek yang Diharapkan Di-refinance
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
1. Must intend to refinance the obligation on a long-term
basis.
2. Must have an unconditional right to defer settlement of
the liability for at least 12 months after the reporting date.
![Page 22: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/22.jpg)
13-22 LO 2
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
E13-4 (Refinancing of Short-Term Debt): The CFO for
Hendricks Corporation sedang berdiskusi dengan chief executive
officer tentang isu yang berhubungan dengan obligasi jangka
pendek perusahaan. Saat ini, current ratio danacid-test ratio
cukup rendah, dan CEO ingin tahu apakah ada obligasi jangka
pendek yang dapat direklasifikasi menjadi jangka panjang.
Tanggal pelaporan keuangan adalah 31 Desember 2010. dua
obligasi jangka pendek telah didiskusikan dan tindakan berikutnya
diambil oleh CFO.
Instructions: tunjukkan bagaimana transaksi ini seharusnya
dilaporkan pada statemen posisi keuangan per 31 Desember
2010.
![Page 23: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/23.jpg)
13-23
Utang perusahaan kepada para pemegang sahamnya
sebagai hasil otorisasi dewan direktur.
Utang Dividen
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Umumnya dibayar dalam waktu tiga bulan
Dividen yan tidak diumumkan pada saham preferen tidak
diakui sebagai kewajiban
Utang dividen dalam bentuk tambahan saham tidak
diakui sebagai kewajiban. Dilaporkan sebagai ekuitas.
![Page 24: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/24.jpg)
13-24
Deposit kas yang diterima dari para pelanggan dan
karyawan yang bersifat returnable
Deposit dan Pembayaran Pelanggan di Muka
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Dapat diklasifikasikan sebagai kewajiban Lancar atau
tidak lancar.
![Page 25: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/25.jpg)
13-25
Pembayaran yang diterima sebelum perusahaan
mengirimkan barang atau menyerahkan jasa
Pendapatan Diterima di Muka
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Illustration 13-2Unearned and Earned Revenue Accounts
![Page 26: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/26.jpg)
13-26
BE13-6: pada tanggal 1 Agustus 2010, Sports Pro Magazine
menjual dengan cara berlangganan tahunan sebanyak 12,000
dengan harga $18 per pelanggan.
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Agust. 1 Kas 216,000
Pendapatan DDM 216,000
(12,000 x $18)
Des. 31 Pendapatan DDM 90,000
Pendapatan langganan 90,000
($216,000 x 5/12 = $90,000)
![Page 27: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/27.jpg)
13-27
Retailers must collect sales taxes or value-added taxes (VAT)
from customers on transfers of tangible personal property and
on certain services and then remit to the proper governmental
authority.
Sales Taxes Payable
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
![Page 28: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/28.jpg)
13-28
BE13-7: Dillons Corporation menjual barang secara kredit
senilai $30,000 yang merupakan subyek PPN 10%.
Perusahaan juga menjual barang secara tunai senilai $21,450
termasuk PPN 10%.
LO 2
Piutang Dagang 33,000Penjualan 30,000
Utang PPN ($30,000 x 10% = $3.000) 3,000
Kas 22,450
Penjualan ($21,450 1.1 = $19,500) 19,500
Utang PPN 1,950
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
![Page 29: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/29.jpg)
13-29
Amounts owed to employees for salaries or wages are reported as a current liability.
Employee-Related Liabilities
What is a Current Liability?What is a Current Liability?What is a Current Liability?What is a Current Liability?
Current liabilities may include:
Payroll deductions.
Compensated absences.
Bonuses.
![Page 30: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/30.jpg)
13-30
Utang Bonus
Bonus 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
![Page 31: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/31.jpg)
13-31
Utang Bonus • PT LMN memutuskan untuk memberikan bonus
pada karyawannya. Laba yang diperoleh perusahaan tahun 2006 sebelum dikurangi bonus dan pajak adalah Rp280.000.000. Bonus yang akan diberikan adalah 20% dan besarnya pajak 40%.
Buatlah jurnal jika bonus dihitung berdasarkan:1. Laba sebelum pajak setelah dikurangi bonus.2. Laba setelah dikurangi pajak sebelum dikurangi
bonus3. Laba setelah dikurangi pajak dan bonus
Utang BonusUtang Bonus
![Page 32: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/32.jpg)
13-32
Bonus dihitung atas dasar laba sebelum pajak (t) setelah dikurangi bonus (b):
b = 20% x (laba - b)
b = 20% x (280.000.000 - b)
b = 56.000.000 – 0,2b
1,2b = 56.000.000
b = 46.666.667
Utang BonusUtang Bonus
Jurnal Biaya Bonus 46.666.667Utang Bonus 46.666.667
![Page 33: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/33.jpg)
13-33
Bonus dihitung atas dasar laba setelah pajak (t) sebelum dikurangi bonus (b)
t = 40% x (laba - b)
t = 40% x (280.000.000 - b)
t = 112.000.000 - 0,4b
b = 20% x (laba - t)
b = 20% x (280.000.000 - (112.000.000 - 0,4b))
b = 20% x (168.000.000 + 0,4b)
b = 33.600.000 + 0,08b
b = 33.600.000/0,92 = 36.521.739
Utang BonusUtang Bonus
![Page 34: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/34.jpg)
13-34
Bonus dihitung atas dasar laba setelah dikurangi pajak dan bonus:
t = 40% x (laba - b)
t = 40% x (280.000.000 - b)
t = 112.000.000 - 0,4b
b = 20% x (laba - b - t)
b = 20% x (280.000.000 - b - (112.000.000 - 0,4b))
b = 20% x (168.000.000 - 0,6b)
b = 33.600.000 - 0,12b
b = 33.600.000/1,12 = 30.000.000
Utang BonusUtang Bonus
![Page 35: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/35.jpg)
13-35
Provisi adalah kewajiban yang belum pasti nilai dan
waktunya.
Dapat dilaporkan sebagai kewajiban lancar atau tidak lancar
liability.
Contoh:
► Kewajiban yang terkait dengan litigasi.
► Garansi penjualan produk.
► Restrukturisasi perusahaan.
► Kerusakan lingkungan.
ProvisionsProvisionsProvisionsProvisions
Uncertainty about the timing or
amount of the future expenditure required to settle
the obligation.
![Page 36: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/36.jpg)
13-36
Companies accrue an expense and related liability for a provision
only if the following three conditions are met:
1. Warrantees or product guarantees.
2. Probable that an outflow of resources will be required to
settle the obligation; and
3. A reliable estimate can be made.
Recognition of a ProvisionRecognition of a ProvisionRecognition of a ProvisionRecognition of a Provision
![Page 37: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/37.jpg)
13-37
1. Sebuah perusahaan memiliki sebuah kewajiban (legal atau
konstruktif) sebagai hasil peristiwa masa lalu
2. Kemungkinan besar (probable) diperlukan arus keluar sumberdaya
untuk melunasi kewajiban tersebut.
3. Estimasi reliabel dapat dibuat untuk mengetahui nilai kewajiban
tersebut.
Recognition of a ProvisionRecognition of a ProvisionRecognition of a ProvisionRecognition of a Provision
LO 4
Recognition Criteria
![Page 38: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/38.jpg)
13-38
A reliable estimate of the amount of the obligation can be determined.
Recognition of a ProvisionRecognition of a ProvisionRecognition of a ProvisionRecognition of a Provision
LO 4
Recognition Examples
Illustration 13-4
![Page 39: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/39.jpg)
13-39
Constructive obligation is an obligation that derives from a
company’s actions where:
1. By an established pattern of past practice, published policies,
or a sufficiently specific current statement, the company has
indicated to other parties that it will accept certain
responsibilities; and
2. As a result, the company has created a valid expectation on
the part of those other parties that it will discharge those
responsibilities.
Recognition of a ProvisionRecognition of a ProvisionRecognition of a ProvisionRecognition of a Provision
Recognition Examples
![Page 40: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/40.jpg)
13-40
A reliable estimate of the amount of the obligation can be determined.
Recognition of a ProvisionRecognition of a ProvisionRecognition of a ProvisionRecognition of a Provision
LO 4
Recognition Examples
Illustration 13-5
![Page 41: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/41.jpg)
13-41
A reliable estimate of the amount of the obligation can be determined.
Recognition of a ProvisionRecognition of a ProvisionRecognition of a ProvisionRecognition of a Provision
LO 4
Recognition Examples
Illustration 13-6
![Page 42: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/42.jpg)
13-42
How does a company determine the amount to report
for a provision?
IFRS:
Amount recognized should be the best estimate of the
expenditure required to settle the present obligation.
Best estimate represents the amount that a company would
pay to settle the obligation at the statement of financial
position date.
Measurement of ProvisionsMeasurement of ProvisionsMeasurement of ProvisionsMeasurement of Provisions
![Page 43: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/43.jpg)
13-43
Management must use judgment, based on past or similar
transactions, discussions with experts, and any other pertinent
information.
Measurement of ProvisionsMeasurement of ProvisionsMeasurement of ProvisionsMeasurement of Provisions
Measurement Examples
Toyota warranties. Toyota might determine that 80
percent of its cars will not have any warranty cost, 12 percent will
have substantial costs, and 8 percent will have a much smaller cost.
In this case, by weighting all the possible outcomes by their
associated probabilities, Toyota arrives at an expected value for its
warranty liability.
![Page 44: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/44.jpg)
13-44
Management must use judgment, based on past or similar
transactions, discussions with experts, and any other pertinent
information.
Measurement of ProvisionsMeasurement of ProvisionsMeasurement of ProvisionsMeasurement of Provisions
Measurement Examples
Carrefour refunds. Carrefour sells many items at
varying selling prices. Refunds to customers for products
sold may be viewed as a continuous range of refunds, with each point
in the range having the same probability of occurrence. In this case,
the midpoint in the range can be used as the basis for measuring the
amount of the refunds.
![Page 45: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/45.jpg)
13-45
Measurement of the liability should consider the time value of money.
Future events that may have an impact on the measurement of the
costs should be considered.
Measurement of ProvisionsMeasurement of ProvisionsMeasurement of ProvisionsMeasurement of Provisions
Measurement Examples
Novartis lawsuit. Large companies like Novartis are
involved in numerous litigation issues related to their
products. Where a single obligation such as a lawsuit is being
measured, the most likely outcome of the lawsuit may be the best
estimate of the liability.
![Page 46: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/46.jpg)
13-46
Common Types:
Common Types of ProvisionsCommon Types of ProvisionsCommon Types of ProvisionsCommon Types of Provisions
1. Lawsuits
2. Warranties
3. Premiums
4. Environmental
5. Onerous contracts
6. Restructuring
IFRS requires extensive disclosure related to provisions in the notes to the financial statements, however companies do not record or report in the notes general risk contingencies inherent in business operations (e.g., the possibility of war, strike, uninsurable catastrophes, or a business recession).
![Page 47: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/47.jpg)
13-47
Warranty Provisions
Common Types of ProvisionsCommon Types of ProvisionsCommon Types of ProvisionsCommon Types of Provisions
Janji yang dibuat oleh penjual kepada pembeli untuk memastikan
bahwa kuantitasnya memadai, kualitasnya baik, dan kinerjanya
produk baik. .
Jika kemungkinan besar (probable) bahwa pelanggan akan
melakukan klaim garansi dan perusahaan dapat secara layak
(reasonably) mengestimasi kos yang akan terjadi, perusahaan
harus mencatatnya sebagai biaya.
![Page 48: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/48.jpg)
13-48
Two basic methods of accounting for warranty costs:
Cash-Basis method
► Expense warranty 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.
Warranty Provisions
Common Types of ProvisionsCommon Types of ProvisionsCommon Types of ProvisionsCommon Types of Provisions
![Page 49: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/49.jpg)
13-49
Two basic methods of accounting for warranty costs:
Accrual-Basis method
► Charge warranty costs to operating expense in the
year of sale.
► Method is the generally accepted method.
► Referred to as the expense warranty approach.
Common Types of ProvisionsCommon Types of ProvisionsCommon Types of ProvisionsCommon Types of Provisions
Warranty Provisions
![Page 50: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/50.jpg)
13-50
Common Types of ProvisionsCommon Types of ProvisionsCommon Types of ProvisionsCommon Types of Provisions
BE13-13: Streep Factory memberikan garansi 2 tahun untuk produk
yang dijual tahun 2010. pada tahun tersebut, Streep mengeluarkan
biaya servis sebesar $70,000 untuk klaim garansi. Pada akhir tahun,
Streep menaksir akan ada tambahan pengeluaran sebesar $400,000
di tahun mendatang terkait penjualan produk tahun 2010.
2010 Biaya Garansi 70,000
Kas 70,000
12/31/10 Biaya Garansi 400,000
Utang Garansi 400,000
![Page 51: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/51.jpg)
13-51
Provisi GaransiProvisi Garansi
Janji yang dibuat oleh seorang penjual kepada seorang pembeli untuk memperbaiki kelemahan dalam hal kuantitas, kualitas, atau kinerja produk.
Garansi
Jika kemungkinan besar para pelanggan melakukan klaim garansi, dan perusahaan dapat menaksir biayanya, maka perusahaan harus mencatat biaya tersebut.
![Page 52: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/52.jpg)
13-52
Provisi GaransiProvisi Garansi
PT MNO menjual produk dengan garansi tiga bulan. Berdasarkan pengalaman, produk tersebut rata-rata memerlukan biaya garansi sebesar Rp200.000 per unit, dan jumlah produk yang diklaim garansinya setiap tahun rata-rata 30% dari jumlah unit yang terjual.
Keterangan 2005 2006 Penjualan (harga jual @ Rp1.000.000,00) Pengeluaran biaya garansi untuk:
- Penjualan 2005 - Penjualan 2006
500 unit
130 unit -
600 unit
20 unit 155 unit
Pertanyaan: Buatlah jurnal untuk mencatat transaksi penjualan, pengeluaran biaya garansi, dan utang garansi untuk tahun 2005 dan 2006
![Page 53: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/53.jpg)
13-53
Provisi GaransiProvisi Garansi
2005 Piutang Dagang 500.000.000Penjualan
500.000.000
Biaya Garansi 26.000.000Kas/Persediaan SC 26.000.000
Des. 31 Biaya Garansi 4.000.000Utang Garansi 4.000.000
Expense Warranty TreatmentExpense Warranty Treatment
![Page 54: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/54.jpg)
13-54
Provisi GaransiProvisi Garansi
2006 Piutang Dagang 600.000.000Penjualan
600.000.000
Utang Garansi 4.000.000Kas/Persediaan SC 4.000.000
Biaya Garansi 31.000.000Kas/Persediaan SC 31.000.000
Des. 31 Biaya Garansi 5.000.000Utang Garansi 5.000.000
Expense Warranty TreatmentExpense Warranty Treatment
![Page 55: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/55.jpg)
13-55
Common Types of ProvisionsCommon Types of ProvisionsCommon Types of ProvisionsCommon Types of Provisions
Perusahaan harus membebankan kos premi dan kupon
menjadi biaya dalam periode terjadinya
Akuntansi:
Estimasi jumlah premi yang diperkirakan akan
dimanfaatkan oleh para pelanggan.
Bebankan kos premi ke Biaya Premi dan kredit Utang
Premi.
Premiums and Coupons (Provisi Hadiah)
![Page 56: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/56.jpg)
13-56
Utang HadiahUtang Hadiah
• Dalam tahun 2005 PT NOP memutuskan untuk memberikan hadiah berupa sabun mandi kepada konsumennya. Untuk itu setiap pembelian satu unit produk, pembeli akan mendapat satu lembar kupon hadiah. Setiap 5 lembar kupon dapat ditukar dengan satu buah sabun mandi. Informasi transaksi yang terjadi selama tahun 2005 adalah:• Dijual 100.000 unit produk dengan harga
Rp50.000/unit.• Dibeli 10.000 buah sabun mandi dengan harga
Rp2.000/buah.• Diterima 40.000 lembar kupon untuk ditukar
dengan sabun mandi.• Perusahaan memperkirakan 60% dari kupon yang
diberikan akan ditukarkan dengan sabun mandi.
![Page 57: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/57.jpg)
13-57
Utang HadiahUtang Hadiah
Penj. Piutang Dagang 5.000.000.000Penjualan
5.000.000.000
Pemb. Persediaan Hadiah 20.000.000Kas 20.000.000
Biaya Hadiah 16.000.000Persediaan Hadiah 16.000.000
Des. 31 Biaya Hadiah 8.000.000Utang Hadiah 8.000.000
![Page 58: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/58.jpg)
13-58
Common Types of ProvisionsCommon Types of ProvisionsCommon Types of ProvisionsCommon Types of Provisions
Illustration: Fluffy Cakemix Company menawarkan kepada
pelanggannya sebuah panci sebagai penukar 25 sen dan 10 tutup
kotak. Harga beli panci per unit adalah 75 sen dan perusahaan
mengestimasi bahwa pelanggan akan menukarkan sebanyak 60
persen dari jumlah tutup yang beredar. Penawaran ini mulai bulan
Juni 2011 dan dicatat dalam jurnal di bawah. Perusahaan mencatat
pembelian 20,000 panci sebagai berikut.
Persediaan Premi Panci 15,000
Kas
15,000$20,000 x .75 = $15,000
![Page 59: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/59.jpg)
13-59
Common Types of ProvisionsCommon Types of ProvisionsCommon Types of ProvisionsCommon Types of Provisions
LO 4
Illustration: Mencatat penjualan 300,000 box produk
Kas 240,000
Penjualan 240,000
300,000 x .80 = $240,000
Perusahaan mencatat penukaran 60,000 tutup kotak, menerima
25 sen per 10 tutup kotak, dan mengirimkan panci.
Kas [(60,000 / 10) x $0.25] 1,500
Biaya Premi 3,000
Presediaan Premi Panci
4,500
Computation: (60,000 / 10) x $0.75 = $4,500
![Page 60: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/60.jpg)
13-60
Common Types of ProvisionsCommon Types of ProvisionsCommon Types of ProvisionsCommon Types of Provisions
Illustration: akhir periode, perusahaan membuat penyesuaian
untuk mengakui dan mencatat utang premi:
Biaya Premi 6,000
Utang Premi 6,000
LO 4
![Page 61: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/61.jpg)
13-61
Disclosures Related To ProvisionsDisclosures Related To ProvisionsDisclosures Related To ProvisionsDisclosures Related To Provisions
Perusahaan harus memberikan pembandingan saldo awal dan
saldo akhir untuk setiap kelompok utama provisi, mengidentifikasi
apa penyebabnya perubahan selama periode tersebut.
Selain itu,
► Provisi harus diuraikan dan ekspektasi waktu pembayaran
harus diungkapkan.
► Disclosure tentang ketidakpastian yang berhubungan
dengan arus keluar ekspektasian (expected outflows ) dan
pembayaran ulang ekspektasian (expected reimbursement)
harus dibuat.
![Page 62: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/62.jpg)
13-62
Liabilitas KontinjensiLiabilitas KontinjensiLiabilitas KontinjensiLiabilitas Kontinjensi
Contingent liabilities are not recognized in the financial
statements because they are
1. A possible obligation (not yet confirmed),
2. A present obligation for which it is not probable that
payment will be made, or
3. A present obligation for which a reliable estimate of the
obligation cannot be made.
![Page 63: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/63.jpg)
13-63
Liabilitas KontinjensiLiabilitas KontinjensiLiabilitas KontinjensiLiabilitas Kontinjensi
Illustration 13-12
LO 5 Identify the criteria used to account for and disclose contingent liabilities and assets.
Contingent Liabilities Guidelines
![Page 64: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/64.jpg)
13-64
Contingent AssetsContingent AssetsContingent AssetsContingent Assets
A contingent asset is a possible asset that arises from past
events and whose existence will be confirmed by the occurrence
or non-occurrence of uncertain future events not wholly within the
control of the company. Typical contingent assets are:
1. Possible receipts of monies from gifts, donations, bonuses.
2. Possible refunds from the government in tax disputes.
3. Pending court cases with a probable favorable outcome.
Contingent assets are not recognized on the statement of financial position.
![Page 65: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/65.jpg)
13-65
Contingent AssetsContingent AssetsContingent AssetsContingent Assets
Illustration 13-14Contingent Asset Guidelines
Contingent assets are disclosed when an inflow of economic
benefits is considered more likely than not to occur (greater than
50 percent).
![Page 66: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/66.jpg)
13-66
Presentation of Current LiabilitiesPresentation of Current LiabilitiesPresentation of Current LiabilitiesPresentation of Current Liabilities
Penyajian Kewajiban Lancar
Biasanya dilaporkan sebesar nilai jatuh tempo penuh
(full maturity value)
Selisih antara present value dan nilai jatuh tempo
dianggap tidak material (considered immaterial).
![Page 67: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/67.jpg)
13-67
Presentation of Current LiabilitiesPresentation of Current LiabilitiesPresentation of Current LiabilitiesPresentation of Current Liabilities
Illustration 13-15
![Page 68: Materi 1 Kewajibanlancar IV 110218055039 Phpapp02](https://reader035.vdocument.in/reader035/viewer/2022081418/5572120b497959fc0b8ff14e/html5/thumbnails/68.jpg)
13-68
Analysis of Current LiabilitiesAnalysis of Current LiabilitiesAnalysis of Current LiabilitiesAnalysis of Current Liabilities
Liquidity regarding a liability is the expected time to elapse before its payment. Two ratios to help assess liquidity are: