presentasi untuk kegiatan LKS contohnya

3. DEFINITION OF LIABILITIES
• Obligation of company
• The transactions or events happen
in the past period
• Should involve the transfer of
assets or the provision of service

4. THE RECORDING OF LIABILITIES METHOD
a) Account Payable Procedure
Card payable is the form of payable that have function to make a list
from each creditor, which consist of invoice number of suppliers, the
amount of payable, the amount of the payment, and the balance of the
payable
b) Voucher Payable Procedure
Do not use card payable. But using vouchers archives stored in the
archive alphabetically or according to their maturity dates. Archive cash
out evidence serves as a record of payable.

5. THE MEASUREMENT OF LIABILITIES
For measurement purpose, both current and non-current
liabilities can be classified into three types, namely:
• The certain amount of liabilities
• The amount of liabilities that must be estimated
• contingent liablility

6. CURRENT LIABILITIES
liabilities company to the third side
that must be repaid within less
than one year.
Account Payable
Accruals Payable
Notes Payable
Deferred Payable

7. ACCOUNT PAYABLE
are liabilities that happen from the purchase of services or goods
on credit
For example :
On December 25, 2013 PT Mutiara have purchase goods on
credit to PT.Baja Jaya Abadi amounted to Rp 100,000,000, -.
*the above transactions were recorded by the journal as follows :
Phisik Method
Purchase Rp100.000.000,-
Account Payable Rp100.000.000,-
Perpectual Method
Merchandise Inventory Rp100.000.000,-
Account Payable Rp100.000.000,-
NB: if have PPN : can inside the amount/outside

8. ACCRUALS PAYABLE
The liabilities that have become expense but the company not paid yet
Example :
• Wages & Salaries payable
• Interest payable
• Tax payable
• Rent Payable
Example :
On December 31, 2013 Not yet paid the wages & salaries to employee
amount Rp2.000.000
Wages & Salaries Expense Rp2.000.000,-
Wages & Salaries payable Rp2.000.000,-

9. NOTES PAYABLE
 Current liabilities accompanied by a promissory note liabilities
The conditions, like :
-Agreed Notes
- Submit a promissory / Acceptance
Clarification of notes payable :
 Interest Bearing Notes Payable
Suppose the company on April 2, 2004 the company issued a promissory note Rp1,000,000
nominal value of interest rate of 12% per annum and will mature June 30, 2004 as a settlement of
accounts payable.
Journal made on April 2 are as follows
2004
April 2
Account Payable 1,000,000
Notes Payable / Debt Notes 1,000,000
Furthermore, on the maturity date (June 30, 2004) is a journal created
2004
June 30
Notes Payable / Debt Notes 1,000,000
Interest Expense 30,000
Cash 1.03 million /RP 1.030.000,-
Interest paid = 12% x 3/12 x Rp1,000,000.00 = Rp30.000,00

10. NOTES PAYABLE
 Non Interest Bearing Notes
• promissory publisher pays only nominal value, thus the nominal value is the value at maturity
EXAMPLE:
on 30 December 2003 the company did not submit bills 100,000,000.00 nominal flowering to a creditor to repay the
company's debts amounted Rp90.000.000,00 him. If the deposit of promissory notes (loan notes) is the value of the
debt is repaid that Rp90.000.000,00. Maturing August 30, 2004. Journal notes made at this time are:
31 December, 2003
Account Payable 90,000,000
Discount on Notes Payable 10,000,000
Notes Payable / Debt Notes 100,000,000
 Notes 100,000,000.00 account balance and the balance of discount on notes payable Rp10,000,000.00
presented in the balance sheet as follows:
Current Liabilities:
Notes Payable 100,000,000
Less: Discounts on Debt Notes (10,000,000)
Acc. Payable 90,000,000
 On August 30, 2004, at the time of paying bills amounting to 100,000,000.00 company makes two
journals as follows:
August 30, 2004
Notes Payable 100,000,000
Cash 100,000,000
Interest Expense 10,000,000
Discount on Notes Payable 10,000,000

11. DEFERRED PAYABLE
• The revenue that not the right company for the year, but the advance payment already
received by the company.
• Due to the amount that was received was unearned for the period in question, then this
amount is an advance payment received by the company
On August 1, 2010 accepted the rental store for a period of 2 years of 12,000,000, the
end of the accounting period set December 31, 2010
• If Revenue received in advance is received in cash / cash, the above transactions
were recorded by the journal as follows:
Cash 100,000,000
Prepaid Rent 100.000.0000
 If revenue received in Bank the journal is…

12. LONG TERM LIABILITIES
Liabilities company to a third side that
must be repaid within more than one
year.
• The incidence of Long-Term
liabilities
Currenly the company development and to takes
a number of funds
TYPE LONG TERM LIABILITIES
Bank Loan
Bond Payable
Mortgage Payable

13. BANK LOAN
Long term liabilities from Bank
for business expansion.

14. BOND PAYABLE
liabilities that arise with regard to funds obtained by issuing bonds.
Bond buyers called bondholders.
• Bond recording methods:
1) Bond debt are recorded at nominal value of the bonds were sold only inform magnitude
Balance Bonds at a particular time
2) Bond debt are recorded at nominal value of bonds authorized / issued
Example :
Suppose that on March 1, 2003 the company issued bonds with a 1,000,000,000.00
nominal interest rate of 12% a year is paid each March 1 and September 1. All the bonds
Rp900.000.000,00. 5-year term of the bonds.
When issuing bonds
March 1, 2003
Cash 900,000,000
Disagio Bonds 100,000,000
Bonds Payable 1,000,000,000

15. BOND PAYABLE
Bonds payable are recorded at nominal value which is the value of bonds
listed on the certificate. The difference between the nominal value of the
cash received is recorded as a discount.
When paying interest
September 1, 2003
Interest Expense 60,000,000
Cash 60,000,000
Due at maturity the company must pay the amount of the maturity, the
account disagio be amortized by debiting and crediting accounts Interest
Expense Bonds Disagio account. Total amortization can be determined with
the straight-line method or other methods. If used straight-line method, the
amortization disagio for March 1 s / to 1 September was :
6/12 x (100,000,000 / 5) = Rp10,000,000.00 and journals that are created are:
September 1, 2003
Interest Expense 10,000,000
Disagio Bonds 10,000,000

16. BOND PAYABLE
At the end of the year
At the end of the year there are flowers that have not been paid for four months, namely from
1 September s / d December 31, 2003. In addition, amortization of discount and for a period it
will also be necessary. For that on December 31, 2003 made the following adjustments:
December 31, 2003
Interest Expense 46,666,666.67
Disagio Bonds 6,666,666.67
Debt Interest Rp40,000,000.00
At maturity
If amortization is done consistently, disagio account on the date of maturity of the bonds will
balance Rp6.666.666,67 ie disagio will diamortisir for January and February 2008. Meanwhile
Bonds Payable account credit balance amounting to 1,000,000,000.00. Due to the amount paid
Rp1,000,000,000.00 plus interest from September 2007 s / d in March 2008, the journal made
those times are:
March 1, 2008
Interest Expense 23,333,333
Debt Interest 40,000,000
Bonds Payable 1,000,000,000
Disagio Bonds 3.333.333
Cash 1.060.000.000
On that date the bond debt is paid off and Bonds Payable account balance to zero.

17. MORTGAGE PAYABLE
• a loan that must be secured by immovable property.
• In the borrower's loan agreement mentioned wealth as collateral for instance in the
form of land on the building
• In the borrower's loan agreement mentioned wealth as collateral for instance in the
form of land on the building
o Objects that can be loaded Mortgages include:
*Immovable objects that can be transferred with all its equipment.
*Usufruct of these objects and all equipment
*Passenger rights and the right to cultivate coral
*Good topsoil to be paid with money or to be paid to the results with the results of the soil
in his form.
o Abolishment Mortgages
1. Due to the abolition of the bond principal
2. Because the release of mortgages by the indebted or creditor
3. Because the determination by judge
o Procurement procedures Mortgages
*There must be agreement accounts payable,
*There must be immovable to be used as collateral to secure loans

18. MORTGAGE PAYABLE
Problems example:
August 1 PT. X Interesting mortgage loans amounted to Rp. 20.000.000, - the administrative costs Rp.
1.000.000, - 6 months installments, interest of 15% / year repayment term of 20 months. Record:
Mortgage loan installment moment
Note the adjustment at the end of the period
Answer:
Journal of Mortgage Loans
Cash Rp19.000.000, -
By. Adm Rp. 1.000.000, -
Mortgage Payable Rp20.000.000, -
Journal on August 1 for installments and interest
Interest = 15% x 6/12 x Rp.20.000.000, - = Rp. 1.500.000, - mortgage debt = Rp. 20,000,000 / USD. 20
months = Rp. 1,000,000 / month for 6 months = So the 6months x Rp. 1.000.000, - = Rp. 6.000.000, -
Mortgage debt Rp. 6.000.000, -
Flowers Rp. 1.500.000, -
Cash Rp. 7.500.000, -
Adjusting Journal Entry
Total cost for 6 months is Rp. 6.000.000, - then deducting the administrative costs Rp. 1.000.000, - it
can be Rp. 5.000.000, - Interest = 15% x 5/12 x Rp.20.000.000, - = Rp. 1.250.000, - May 5: In August-
December (end of period) there are 5 Months.
Mortgage debt Rp. 5.000.000, -
Costs. Flowers Rp. 1.250.000, -
Mortgage debt which immediately dibyr Rp. 5.000.000, -
Flowers Utangg Rp. 1.250.000, -