- Gedung dengan harga perolehan Rp. 10.000.000,- dengan taksiran umur = 40 tahun. Sesudah dipakai selama 20 tahun akumulasi depresiasi gedung sebesar Rp. 5.000.000,-. Awal tahun ke 21 gedung dinilai kembali dengan harga perolehan Rp. 15.000.000,- , nilai sehat Rp. 9.000.000,-. Buatlah tabel perubahan Akumulasi Depresiasinya!
- Pada suatu hari di tahun 2011 PT. Tertidur Lelap mengeluarkan obligasi nominal Rp. 10.000.000,- umur 5 tahun, bunga 10% dibayar tiap semester. Obligasi tersebut dijual dengan harga Rp. 10.500.000,- . Buatlah tabel perhitungan Amortisasi Agio/Disagio dengan metode Garis Lurus !
- PT. Kelilipan Sebelah Mata mempunyai saham yang beredar dengan komposisi sebagai berikut, Saham Prioritas nominal Rp 15.000.000,- , 12% tidak berpartisipasi penuh, hanya sampai 15% Saham Biasa, Nominal Rp. 20.000.000. Pada akhir tahun dibagi deviden sebesar Rp. 4.900.000. Hitunglah berapa deviden yang dibagikan untuk Saham Prioritas dan berapa untuk Saham Biasa!
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Tahun 2011, PT. Ternyata Kau Begitu menjual 1.000 lembar saham nilai nominal @ Rp. 1.000,00dengan harga Rp. 1.100,00, kemudian pada tahun 2012 dilakukan treasury stock untuk 300 lembarsaham dengan harga @ 1.300,00. Pada tahun yang , kemudian pada tahun 2012 dilakukan treasurystock untuk 300 lembar saham dengan harga @ 1.300,00. Pada tahun yang sama treasury stock tadidijual dengan harga @ Rp 1.400,00.Diketahui laba yang diperoleh selama tahun 2011 adalah sebesar Rp 150.000,00.Buatlah jurnal untuk masing-masing transaksi di atas!
Tugas dikumpulkan pada saat UAS !!!
Sebastian Vettel returned to the front and claimed the 32nd pole position of his career yesterday. He is set for the shortest drag race of the season to Turn 1 against a determined Lewis Hamilton this afternoon, while Fernando Alonso and Mark Webber will get amongst the action from the second row.
Nico Rosberg starts fifth in the Mercedes and Felipe Massa will hope to continue his recent turnaround in form from sixth on the grid. Romain Grosjean and Paul di Resta occupy row four, and then we find two drivers who didn't get a second run against the clock in the final segment of qualifying - Michael Schumacher and Jenson Button.
Morning news comes from Williams, where the team changed Pastor Maldonado's gearbox yet again. He drops five places on the grid and will start from the outside of row 11.
A light south-easterly breeze is blowing this afternoon and will help to keep the spectators cool in the sun.
Two stops looks a likely strategy for the front runners, with teams looking to evaluate where their drivers will feed back into the pack after the first pit visit, which should come after around 15 laps of full-tank running on the supersofts.
Tyre degradation was so low in cool temperatures on Friday that a one stop plan looked possible, however that could be trickier in the sunshine this afternoon.
Glock retired in the pits. Schumacher also ended his day in the garage after a DRS failure. De la Rosa makes it three out of three in the pitlane, while Karthikeyan stopped out on track, shortly after spinning at Turn 1.
His race was shaped by making two stops, as McLaren analysed the tyre performance of others, banking on Alonso and Vettel getting into tyre difficulty. The chase was on and the two ahead of him succumbed to the Briton's pace, giving fans an enthralling finish.
Just a few laps too far for Alonso and Vettel, while Grosjean and Perez took advantage to grab second and third, giving their teams another haul of points.
Mercedes will be disappointed, but Jenson Button was left floundering this weekend. He was playing catch-up ever since the oil leak on Friday. A sacrificial strategy today with regard to tyres didn't help.
This was the 2012 Canadian Grand Prix on AUTOSPORT Live. Thanks for joining us over the last three days of action. We will be back with the European Grand Prix at Valencia in two weeks time.