Tugas Pertemuan 12
Kerjakan Tugas Individu berikut:
SOAL 1
PT Jualan offline secara rutin menjual Produk U, V, W dan X secara terpisah, dengan harga jual berdiri sendiri berikut ini:
![](data:image/png;base64,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)
PT Jualan offline secara rutin menjual Produk V dan W secara bersamaan sebesar Rp 65.000. Harga jual berdiri sendiri produk X bersifat sangat variable dengan range seperti yang disebutkan di atas.
PT Jualan offline menyepakati kontrak dengan pelanggan untuk menjual Produk U, V, W dan X sebagai pertukaran dengan imbalan sebesar Rp 135.000 pada tanggal 13 Maret 2021. Pengiriman dilakukan secara bertahap, dimana tahap 1 dikirimkan produk U dan V, sedangkan tahap 2 untuk W dan X
a. Metode apa yang digunakan untuk mengalokasikan harga kontrak dan bagaimana teknis alokasi harga yang harus dilakukan PT Jualan offline untuk setiap kewajiban pelaksanaannya ?
b. Jurnal apa yang harus dibuat oleh PT Jualan offline pada saat pengakuan pendapatan di setiap tanggal pengiriman (transaksi ini terhutang PPN).
SOAL 2
Entitas menyepakati kontrak dengan pelanggan pada 1 Januari 2021, untuk mengalihkan produk kepada pelanggan dengan harga Rp150.000 per produk. Jika pelanggan membeli lebih dari 1 juta unit produk dalam satu tahun kalender, maka kontrak mengindikasikan bahwa harga per unit secara retrospektif dikurangi menjadi Rp125.000 per produk. Imbalan jatuh tempo ketika pengendalian atas produk dialihkan kepada pelanggan. Oleh karena itu, entitas memiliki hak tanpa syarat atas imbalan (yaitu piutang) sebesar Rp150.000 per produk sampai pengurangan harga secara retrospektif diterapkan (yaitu setelah 1 juta unit barang dikirimkan).
Dalam menentukan harga transaksi, entitas menyimpulkan pada saat awal kontrak bahwa pelanggan akan memenuhi batas 1 juta unit produk dan oleh karena itu, mengestimasi bahwa harga transaksi adalah Rp125 per produk.
BUATLAH JURNAL YANG DIPERLUKAN:
a. Pada tanggal pengiriman
b. Jika batas 1 juta unit terpenuhi
c. JIka batas 1 juta unit tidak terpenuhi
Pengiriman awal 100 produk
Ketentuan Tugas:
- Dibuat dalam ukuran A4, Times New Roman 12, 1.5 spasi
- Pengumpulan tugas melalui e-learning (sesuai batas waktu yang ditentukan)
- Upload dalam bentuk PDF dengan format penamaan file: “NamaMahasiswa_NIM_Tugas Pertemuan 12.pdf”
- Contoh penamaan: “Tia Ayu_12345678_Tugas Pertemuan 12.pdf”