{"id":248,"date":"2011-01-05T16:21:05","date_gmt":"2011-01-05T09:21:05","guid":{"rendered":"http:\/\/blog.zahiraccounting.com\/?p=248"},"modified":"2016-07-21T15:33:42","modified_gmt":"2016-07-21T08:33:42","slug":"penjualan-aktiva-tetap-berwujud","status":"publish","type":"post","link":"https:\/\/zahiraccounting.com\/id\/blog\/penjualan-aktiva-tetap-berwujud\/","title":{"rendered":"Penjualan aktiva tetap berwujud"},"content":{"rendered":"<p>( Latihan )<\/p>\n<p>Penjualan aktiva tetap berwujud dapat dilakukan berikut ini :<\/p>\n<p>Buatkan jurnalnya pada form pencatatan jurnal umum<\/p>\n<p>Jika RUGI<br \/>\n[Debit]. Kas\/Piutang = Rp 15,000,000,-<br \/>\n[Debit]. Accum Deprec Mesin = Rp 9,895,833<br \/>\n[Debit]. Rugi Penjualan Aktiva = Rp 104,167<br \/>\n<span style=\"color: #ff0000;\">[Credit]. Aktiva Tetap Mesin<\/span> = <span style=\"color: #ff0000;\">Rp 25,000,000<\/span><\/p>\n<p><span style=\"color: #000000;\">Jika UNTUNG<\/span><br \/>\n<span style=\"color: #000000;\">[Debit]. Kas\/Piutang = Rp 16,000,000,-<br \/>\n[Debit]. Accum Deprec Mesin = Rp 9,895,833<br \/>\n[Credit]. Aktiva Tetap Mesin = Rp 25,000,000<br \/>\n<span style=\"color: #ff0000;\">[Credit]. Laba Penjualan Aktiva = Rp 895,833<\/span> <\/span><\/p>\n<p><span style=\"color: #000000;\">Setelah membuat jurnalnya, ubah metode penyusutan aktiva tetap di daftar harta tetap menjadi tanpa penyusutan dan isikan tanggal pensiunnya menuruti tanggal penjualan.<\/span><\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>( Latihan ) Penjualan aktiva tetap berwujud dapat dilakukan berikut ini : Buatkan jurnalnya pada form pencatatan jurnal umum Jika RUGI [Debit]. Kas\/Piutang [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[75],"tags":[42],"views":527,"_links":{"self":[{"href":"https:\/\/zahiraccounting.com\/id\/blog\/wp-json\/wp\/v2\/posts\/248"}],"collection":[{"href":"https:\/\/zahiraccounting.com\/id\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zahiraccounting.com\/id\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zahiraccounting.com\/id\/blog\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/zahiraccounting.com\/id\/blog\/wp-json\/wp\/v2\/comments?post=248"}],"version-history":[{"count":0,"href":"https:\/\/zahiraccounting.com\/id\/blog\/wp-json\/wp\/v2\/posts\/248\/revisions"}],"wp:attachment":[{"href":"https:\/\/zahiraccounting.com\/id\/blog\/wp-json\/wp\/v2\/media?parent=248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zahiraccounting.com\/id\/blog\/wp-json\/wp\/v2\/categories?post=248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zahiraccounting.com\/id\/blog\/wp-json\/wp\/v2\/tags?post=248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}