Kamis, 27 April 2017

Terbaru 2020 - Perangkat Akreditasi SMK 2017

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Assalamu'alaikum wr wb.

Perangkat Akreditasi SMK 2017
Perangkat Akreditasi SMK 2017


Setelah sekian lama vakum, akhirnya ada kesempatan untuk update kembali blog ini.
Bagi sekolah yang ingin melaksanakan akreditasi tahun 2017 ini, maka BAN (Badan Akreditasi Nasional) Sekolah/Madrasah telah mengeluarkan perangkat/instrumen Akreditasi terbaru untuk Tahun 2017.
Pada Kesempatan kali ini admin ingin berbagi perangkat/instrumen Akreditasi terbaru Tahun 2017 jenjang SMK/MAK.
File-nya berbentuk PDF dan admin uplad di google drive.
Maka tanpa panjang lebar lagi, bagi rekan-rekan yang membutuhkan perangkat/instrumen Akreditasi terbaru Tahun 2017 (Rev. 02.04.17) jenjang SMK/MAK Silakan download di sini

Di atas kami sediakan link google drive tanpa iklan, tanpa klik ini dan itu guna memudahkan rekan sekalian untuk mendownloadnya.

Rabu, 01 Februari 2017

Terbaru 2020 - EXERCISE 18-6 (10-12 minutes)

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BRAD BRIDGEWATER, INC.
          Computation of Gross Profit to Be
Recognized on Uncompleted Contract
Year Ended December 31, 2004
_____________________________________________________________

Total contract price
        Estimated contract cost at completion                                     $2,000,000
             ($700,000 + $1,300,000)
        Fixed fee                                                                                               450,000
                Total                                                                                            2,450,000

        Total estimated cost                                                                        2,000,000
        Gross profit                                                                                          450,000
        Percentage of completion ($700,000 ÷ $2,000,000)                            35%
        Gross profit to be recognized ($450,000 X 35%)                     $   157,500


:.0001pt;tab-stops:30.0pt right 492.0pt 497.0pt'>(The initial estimated total gross profit before tax on the contract.)

le='tab-stops:30.0pt 60.0pt right dotted 318.0pt blank 405.0pt 504.0pt'>        Sales Revenue—Texts*.................................            80,000

        Allowance for Returns...................................       1,920,000
        Accounts Receivable.....................................                               16,000,000

        *A debit to either Sales Revenue—Texts or Sales Returns could be made here.



Terbaru 2020 - EXERCISE 18-5 (10-15 minutes)

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(a)   Contract billings to date                                                                   $61,500
        Less accounts receivable 12/31/04                                                  21,500
        Portion of contract billings collected                                             $40,000

(b)
$18,200
= 28%
$65,000

        (The ratio of gross profit to revenue recognized in 2004.)

        $1,000,000 X .28 = $280,000

(The initial estimated total gross profit before tax on the contract.)
le='tab-stops:30.0pt 60.0pt right dotted 318.0pt blank 405.0pt 504.0pt'>        Sales Revenue—Texts*.................................            80,000

        Allowance for Returns...................................       1,920,000
        Accounts Receivable.....................................                               16,000,000

        *A debit to either Sales Revenue—Texts or Sales Returns could be made here.



Terbaru 2020 - EXERCISE 18-4 (Continued)

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(b)   Construction in Process.......................................      535,000
             ($935,000 – $400,000)
                   Materials, Cash, Payables, etc..................                           535,000
        Accounts Receivable ($900,000 – $300,000)....      600,000
                Billings and Construction in Process........                           600,000

        Cash ($810,000 – $270,000)..................................      540,000
                Accounts Receivable.....................................                           540,000

        Construction Expenses........................................      535,000
        Construction in Process.......................................                           140,000
                Revenue from Long-term Contracts...........                           675,000*

        *$1,500,000 X (85% – 40%)

(c)   Gross profit recognized in:
2004
2005
2006
Gross profit
$ –0–
$ –0–
$430,000*
        *$1,500,000 – $1,070,000



Terbaru 2020 - EXERCISE 18-4 (20-25 minutes)

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(a)   Gross profit recognized in:
2004
2005
2006
Contract price

$1,500,000

$1,500,000

$1,500,000
Costs:






Costs to date
$400,000

$935,000

$1,070,000

Estimated costs to         complete


  600,000


  1,000,000


165,000


  1,100,000


                0


  1,070,000
Total estimated profit


500,000


400,000


430,000
Percentage completed to date


         40%*


        85%**


         100%
Total gross profit recognized


200,000


340,000


430,000
Less: Gross profit recognized in previous years



                0



    200,000



      340,000
Gross profit        recognized in current year



$   200,000



$  140,000



$     90,000

**$400,000 ÷ $1,000,000

**$935,000 ÷ $1,100,000



Terbaru 2020 - EXERCISE 18-3 (10-15 minutes)

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(a)   Cash (2004 slips) (300 X $900)..............................      270,000
                Dock Rent Revenue.........................................                           270,000

        Cash (2005 slips) [200 X $900 X (1.00 – .05)]......      171,000
                Unearned Revenue (current)..........................                           171,000

        Cash (2006 slips) [60 X $900 X (1.00 – .25)]........        40,500
                Unearned Revenue (non-current).................                             40,500

(b)   The marina operator should recognize that advance rentals generated $211,500 ($171,000 + $40,500) of cash in exchange for the marina’s pro­mise to deliver future services. In effect, this has reduced future cash flow by accelerating payments from boat owners. Also, the price of ren­tal services has effectively been reduced. The current cash bonanza does not reflect current earned income. The future costs of operation must be covered, in part, from this accelerated cash inflow. On a present value basis, the granting of these discounts seems ill-advised unless interest rates were to skyrocket so that the interest earned would offset the discounts provided.



 ss=BodyLarge style='margin-top:6.0pt;tab-stops:30.0pt 60.0pt right dotted 318.0pt blank 405.0pt 504.0pt'>        Cash..................................................................     14,000,000

        Sales Revenue—Texts*.................................            80,000
        Allowance for Returns...................................       1,920,000
        Accounts Receivable.....................................                               16,000,000

        *A debit to either Sales Revenue—Texts or Sales Returns could be made here.



Terbaru 2020 - EXERCISE 18-2 (15-20 minutes)

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EXERCISE 18-2 (15-20 minutes)

(a)   1.    6/3     Accounts Receivable—Kim Rhode.............      5,000
                                  Sales..........................................................                       5,000

               6/5       Sales Returns and Allowances.................          400
                                    Accounts Receivable—Kim Rhode..                          400

               6/7       Transportation-Out.......................................            24
                                    Cash........................................................                             24

               6/12     Cash................................................................      4,508
                            Sales Discounts (2% X $4,600)..................            92
                                    Accounts Receivable—Kim Rhode..                       4,600

        2.    6/3       Accounts Receivable—Kim Rhode..........      4,900
                                    Sales [$5,000 – (2% X 5,000)].............                       4,900

               6/5       Sales Returns and Allowances.................          392
                                    Accounts Receivable—Kim Rhode..                          392
                                         [$400 – (2% x $400)]

               6/7       Transportation-Out.......................................            24
                                    Cash........................................................                             24

               6/12     Cash................................................................      4,508
                            Accounts Receivable—Kim Rhode..........                       4,508

(b)          8/5       Cash................................................................      4,600
                                    Accounts Receivable—Kim Rhode..                       4,508
                                    Sales Discounts Forfeited..................                             92
                                         (2% X $4,600)