2. I. TUKAR TAMBAH DALAM PENJUALAN CICILAN
Dalam penjualan barang dagangan
secara cicilan terdapatnya pertukaran
aktiva nonkas dari pihak pembeli yaitu
untuk mengurangi hutang kepada penjual,
dimana aktiva nonkas tersebut dapat
diperlakukan sebagai uang muka

5. Kasus 1:
Diasumsikan bahwa pada tangggal 1 April 2009 PD. Pino
menjual barang dagangan secara cicilan kepada CV.
Tigan dengan harga jual sebesar $100.000 yang Harga
Pokok Penjualannya sebesar $70.000. Atas transaksi
tersebut maka CV. Tigan menyerahkan aktiva nonkas
berupa peralatan kepada PD. Pino sebagai uang muka.
Setelah disepakati bersama antara PD. Pino dan CV. Tigan
tentang peralatan tersebut, maka ditetapkan nilainya
sebesar $10.000. Sesuai dengan analisa PD. Pino, bahwa
peralatan tersebut memiliki nilai pasar sebesar $11.500
walaupun PD. Pino harus mengeluarkan biaya tambahan
untuk mereparasi peralatan tersebut sebesar $500. Sisa
hutang usaha akan dicicil oleh CV. Tigan kepada PD. Pino
sebesar $9.000 setiap bulan.

6. Penyelesaian :
Perhitungan nilai tukar tambah aktiva
nonkas bagi PD. Pino, yaitu :
Nilai Aktiva Nonkas yang ditetapkan $10.000
Biaya Perbaikan $500
Harga Perolehan $10.500
Harga Pasar $11.500
Keuntungan Pertukaran Aktiva $ 1.000

7. Maka transaksi penjualan barang
dagangan pada tanggal 1 April 2009
dapat dicatat oleh PD. Pino sebagai
berikut :
01/04/09
Equipment – Trade Ins
InstallmentAccounts Receivable From
CV. Tigan
Installment Sales
Cost of Installment Sales
Inventory
$ 10.000
$ 90.000
$ 70.000
$100.000
$ 70.000

9. Kasus 2 :
Nilai pasar peralatan tersebut sebesar $9.000, maka sudah tentu penukaran aktiva
nonkas tersebut sebagai uang muka bagi PD. Pino mengalami kerugian sebesar
$1.500 yakni pengeluaran biaya perbaikan sebesar $500 ditambah dengan selisih
nilai pasar sebesar $10.000.
Perhitungan nilai tukar-tambah aktiva nonkas bagi PD.Pino, yaitu :
Nilai Aktiva Nonkas yang ditetapkan $10.000
Biaya Perbaikan $ 500
Harga Perolehan $10.500
Harga Pasar $ 9.000
Kerugian Pertukaran Aktiva $ 1.500

10. Maka transaksi penjualan barang
dagangan pada tanggal 1 April 2009
dapat dicatat oleh PD. Pino sebagai
berikut :
01/04/09
Equipment – Trade Ins
Overallowances on Installment Sales Trade-Ins
Installment Accounts Receivable From CV. Tigan
Installment Sales
Cost of Installment Sales
Inventory
$ 8.500
$ 1.500
$ 90.000
$ 70.000
$100.000
$ 70.000

11. Di dalam perjanjian penjualan cicilan, penjual memperhitungkan
bunga atas saldo cicilan yang belum dibayar. Hal ini dikarenakan oleh
pertimbangan seperti lamanya jangka waktu pembayaran hutang
usaha dan karena besarnya dana atau investasi yang tertanam
dalam barang dagangan tersebut.
Metode yang digunakan sehubungan dengan pembayaran bunga
berkala transaksi bisnis, yaitu :
 Bunga berkala dihitung dari saldo awal pokok pinjaman
 Bunga berkala dihitung dari saldo pinjaman setiap periode
 Bunga berkala dihitung dari total pembayaran pokok cicilan
pinjaman yang telah jatuh tempo
 Bunga berkala dihitung dengan menggunakan metode anuitas.

12. Kasus :
Pada tgl 1 Mei 2009 Tn. K menjual barang
dagangan secara cicilan kepada Tn. L
dengan harga jual sebesar $ 200,000 yang
mana harga pokok barang dagangan
tersebut sebesar $ 120,000. Tn. L membayar
uang muka kepada Tn. K sebesar $ 10,000 dan
sisanya akan dicicil setiap bulan sebesar $
10,000 sebanyak sembilan belas kali
pembayaran mulai dari 1 Juni 2009 sampai
dengan lunas. Atas hutang tersebut Tn. K
mengenakan bunga kepada Tn. L sebesar
12% per tahun.

14. 2009
Description
Payment
Balance of
Installment
Receivable ($.)Date
Principal
($)
Interest
(1%)
($)
Total
($)
May 1, 2009 Sales Price - - - 200,000
Down Payment - - 10,000 190,000
June 1, 2009 Payment of Installment 10,000 1,900 11,900 180,000
July 1, 2009 Payment of Installment 10,000 1,900 11,900 170,000
August 1, 2009 Payment of Installment 10,000 1,900 11,900 160,000
September1, 2009 Payment of Installment 10,000 1,900 11,900 150,000
October 1, 2009 Payment of Installment 10,000 1,900 11,900 140,000
November 1, 2009 Payment of Installment 10,000 1,900 11,900 130,000
December 1, 2009 Payment of Installment 10,000 1,900 11,900 120,000
January 2, 2010 Payment of Installment 10,000 1,900 11,900 110,000

15. February 1, 2010 Payment of Installment 10,000 1,900 11,900 100,000
March 1, 2010 Payment of Installment 10,000 1,900 11,900 90,000
April 1, 2010 Payment of Installment 10,000 1,900 11,900 80,000
May 1, 2010 Payment of Installment 10,000 1,900 11,900 70,000
June 1, 2010 Payment of Installment 10,000 1,900 11,900 60,000
July 1, 2010 Payment of Installment 10,000 1,900 11,900 50,000
August 1, 2010 Payment of Installment 10,000 1,900 11,900 40,000
September 1, 2010 Payment of Installment 10,000 1,900 11,900 30,000
October 1, 2010 Payment of Installment 10,000 1,900 11,900 20,000
November 1, 2010 Payment of Installment 10,000 1,900 11,900 10,000
December 1, 2010 Payment of Installment 10,000 1,900 11,900 -

16. 2009
Transaction
Ayat Jurnal (Entry)
Date Seller ($) Buyer ($)
May 1 Tn.K menjual barang
dagangan kepada Tn. L
seharga $200,000 yang
HPPnya $ 120,000 secara
cicilan.
Installment A/R from Mr.L $ 200,000
Sales $200,000
Cost of installmen sales $ 120,000
Inventory $120,000
Inventory $ 200,000
Installment A/P to Mr.K $200,000
Menerima uang muka
sebesar $10,000 wesel
bayar senilai $ 190,000
Cash $ 10,000
Notes Receivable fr. Mr L $ 190,000
Intallment A/R fr. Mr L $ 200,000
Installment A/P to Mr.K $ 200,000
Cash $ 10,000
Notes Payable to Mr.L $ 190,000
June 1 Menerima cicilan
pinjaman dan
pendapatan bunga
Cash $ 11,900
Notes Receivable fr.Mr L $ 10,000
Interest Revenue $ 1,900
Notes Payable to Mr.k $ 10,000
Interest Expense $ 1,900
Cash $ 11,900
May 1 Menerima cicilan
pinjaman dan
pendapatan bunga
Cash $ 11,900
Notes Receivable fr. Mr.L $ 10,000
Interest Revenue $ 1,900
Notes Payable to Mr.k $ 10,000
Interest Expense $ 1,900
Cash $ 11,900

18. 2009
Description
Payment
Balance of
Installment
Receivable ($)Date
Principal
($)
Interest
($)
Total
($)
May 1, 2009 Sales Price - - - 200,000
Down Payment - 10,000 190,000
June 1, 2009 Payment of Installment 10,000 1,900 11,900 180,000
July 1, 2009 Payment of Installment 10,000 1,800 11,800 170,000
August1, 2009 Payment of Installment 10,000 1,700 11,700 160,000
September1,2009 Payment of Installment 10,000 1,600 11,600 150,000
October 1, 2009 Payment of Installment 10,000 1,500 11,500 140,000
November1, 2009 Payment of Installment 10,000 1,400 11,400 130,000
December 1, 2009 Payment of Installment 10,000 1,300 11,300 120,000
January 1, 2010 Payment of Installment 10,000 1,200 11,200 110,000
February 1, 2010 Payment of Installment 10,000 1,100 11,100 100,000
March 1, 2010 Payment of Installment 10,000 1,000 11,000 90,000

19. April 1, 2010 Payment of Installment 10,000 900,00 10,900 80,000
May 1, 2010 Payment of Installment 10,000 800,00 10,800 70,000
June 1, 2010 Payment of Installment 10,000 700,00 10,700 60,000
July 1, 2010 Payment of Installment 10,000 600,00 10,600 50,000
August 1, 2010 Payment of Installment 10,000 500,00 10,500 40,000
September 1,
2010
Payment of Installment 10,000 400,00 10,400 30,000
October 1, 2010 Payment of Installment 10,000 300,00 10,300 20,000
November 1, 2010 Payment of installment 10,000 200,00 10,200 10,000
December 1, 2010 Payment of Installment 10,000 100,00 10,100 -

20. 2009
Transaction
Ayat Jurnal (Entry)
Date Seller Buyer
May 1 Tn. K menjual barang
dagangan kepada Tn. L
seharga $200,000 yang
HPPnya $ 120,000 secara
cicilan.
Installment A/R from Mr.L $ 200,000
Sales $200,000
Cost of installmen sales $ 120,000
Inventory $ 120,000
Inventory $ 200,000
Installment A/P to Mr.K
$200,000
Menerima uang muka
sebesar $10,000 wesel
bayar senilai $ 190,000
Cash $ 10,000
Notes Receivable fr. Mr L $ 190,000
Intallment A/R fr. Mr L $ 200,000
Installment A/P to Mr.K $ 200,000
Cash $ 10,000
Notes Payable to Mr.K $ 190,000
June 1 Menerima cicilan
pinjaman dan
pendapatan bunga
Cash $ 11,900
Notes Receivable fr. Mr L $ 10,000
Interest Revenue $ 1,900
Notes Payable to Mr.K $ 10,000
Interest Expense $ 1,900
Cash $ 11,900
July1 Menerima cicilan
pinjaman dan
pendapatan bunga
Cash $ 11,800
Notes Receivable fr. Mr L $ 10,000
Interest Revenue $ 1,800
Notes Payable to Mr.K $ 10,000
Interest Expense $ 1,800
Cash $ 11,800

22. Perhitungan bunga:
Bunga cicilan I =
$ 10.000 x 12 x 1
100 x 12
= $ 100
Bunga cicilan II =
$ 20.000 x 12 x 1
100 x 12
= $ 200
Bunga cicilan III =
$ 30.000 x 12 x 1
100 x 12
= $ 300

23. 2009
Description
Payment
Balance of
Installment
Receivable ($)Date
Principal
($)
Interest
( $ )
Total
( $ )
May 1, 2009 Sales Price - - -
Down Payment - 10,000 200,000
June 1, 2009 Payment of Installment 10,000 100 10,100 190,000
July 1, 2009 Payment of Installment 10,000 200 10,200 180,000
Augustus 1, 2009 Payment of Installment 10,000 300 10,300 170,000
September
1,2009
Payment of Installment 10,000 400 10,400 160,000
October 1, 2009 Payment of Installment 10,000 500 10,500 150,000
November 1,
2009
Payment of Installment 10,000 600 10,600 140,000
December 1,
2009
Payment of Installment 10,000 700 10,700 130,000
January 1, 2010 Payment of Installment 10,000 800 10,800 120,000
February 1, 2010 Payment of Installment 10,000 900 10,900 110,000
March 1, 2010 Payment of Installment 10,000 1,000 11,000 100,000

24. February 1, 2010 Payment of
Installment
10,000 1,900 11,900 100,000
March 1, 2010 Payment of
Installment
10,000 1,900 11,900 90,000
April 1, 2010 Payment of
Installment
10,000 1,900 11,900 80,000
May 1, 2010 Payment of
Installment
10,000 1,900 11,900 70,000
June 1, 2010 Payment of
Installment
10,000 1,900 11,900 60,000
July 1, 2010 Payment of
Installment
10,000 1,900 11,900 50,000
August 1, 2010 Payment of
Installment
10,000 1,900 11,900 40,000
September 1,
2010
Payment of
Installment
10,000 1,900 11,900 30,000
October 1, 2010 Payment of
Installment
10,000 1,900 11,900 20,000
November 1, 2010 Payment of
Installment
10,000 1,900 11,900 10,000
December 1, 2010 Payment of
Installment
10,000 1,900 11,900 -

25. 2009
Transaction
Ayat Jurnal (Entry)
Date Seller ($) Buyer ($)
May
1
Tn. K menjual barang
dagangan kepada Tn. L
seharga $200,000 yang
HPPnya $ 120,000 secara
cicilan.
Installment A/R from Mr. L $ 200,000
Sales Revenue $ 200,000
Cost Of Installment Sales $ 120,000
Inventory $120,000
Inventory $ 200,000
Installment A/P to Mr.K $ 200,000
Menerima uang muka
sebesar $10,000 wesel
bayar senilai $ 190,000
Cash $ 10,000
Notes Receivable fr. Mr.L $ 190,000
Interest Revenue $ 200,000
Installment A/P to Mr.K $ 200,000
Cash $ 10,000
Notes Payable to Mr,L $ 190,000
June
1
Menerima cicilan pinjaman
dan pendapatan bunga
Cash $ 10,100
Notes Receivable fr. Mr.L $ 10,000
Interest Revenue $ 100
Notes Payable to Mr.L $ 10,000
Interest Expense $ 100
Cash $ 10.100
July
1
Menerima cicilan pinjaman
dan pendapatan bunga
Cash $ 10,200
Notes Receivable fr. Mr.L $ 10,000
Interest Revenue $ 200
Notes Payable to Mr.L $ 10,000
Interest Expense $ 200
Cash $ 10,200
Aug
ust 1
Menerima cicilan pinjaman
dan pendapatan bunga
Cash $ 10,300
Notes Receivable fr. Mr.L $ 10,000
Interest Revenue $ 300
Notes Payable to Mr.L $ 10,000
Interest Expense $ 300
Cash $ 10,300

26. 4. Bunga berkala dihitung dengan
menggunakan metode anuitas.
Pada metode ini, pembayaran setiap
periodenya sama besarnya, dan setiap
pembayaran tersebut meliputi
pembayaran pokok pinjaman dan bunga.
Untuk mencari jumlah pembayaran
anuitas setiap periode digunakan rumus :

27. T=Ann
1
( 1+i )n
1 -
i
T = Jumlah cicilan yang belum lunas
Ann = Pembayaran cicilan (anuitas) setiap periode
n = Jumlah periode angsuran
i = Bunga per periode

28. $ 190.000 =Ann 1 -
1
( 1+1%)19
1%

29. 1 -
1
( 1+1%)19
0.01

30. 1 -
1
( 1.20811)
0.01

31. 1 - 0.82774
0.01
$ 190,000 = Ann
0.17226
0.01
$ 190,000 = Ann (17.226)
Ann = $ 11,029.83

32. 2009
Description
Payment
Balance of
Installment
Receivable ($)Date
Principal
($)
Interest
($)
Total
($)
May 1, 2009 Sales Price - - - 200,000
Down Payment - 10,000 190,000
June 1, 2009 Payment of Installment 9,129.83 1,900 11,029.83 180,870.17
July1, 2009 Payment of Installment 9,221.13 1,808.70 11,029.83 171,649.04
August1, 2009 Payment of Installment 9,313.34 1,716.49 11,029.83 162,335.70
September 1,2009 Payment of Installment 9,406.47 1,623.36 11,029.83 152,929.23
October 1, 2009 Payment of Installment 9,500.54 1,529.29 11,029.83 143,428.69
November 1, 2009 Payment of Installment 9,595.54 1,434.29 11,029.83 133,833.15
Desember 1, 2009 Payment of Installment 9,691,50 1,338.33 11,029.83 124,141.65
Jan 1, 2010 Payment of Installment 9,788.41 1,241.42 11,029.83 114,353.24
Feb 1, 2010 Payment of Installment 9,886.30 1,143.53 11,029.83 104,466.94
March 1, 2010 Payment of Installment 9,985.01 1,044.67 11,029.83 94,481.78

33. April 1, 2010 Payment of Installment 10,085.01 944.82 11,029.83 84,396.77
May1, 2010 Payment of Installment 10,185.86 843.97 11,029.83 74,210.90
June 1, 2010 Payment of Installment 10,287,72 742.11 11,029.83 63,923.18
July 1, 2010 Payment of Installment 10,390.60 639.23 11,029.83 53,532.58
August 1, 2010 Payment of Installment 10,494.50 535.33 11,029.83 43,038.08
September 1, 2010 Payment of Installment 10,599.45 430.38 11,029.83 32,438.63
October 1, 2010 Payment of Installment 10,705,44 324.39 11,029.83 21,733.19
November 1, 2010 Payment of Installment 10,812.50 217.33 11,029.83 10,920.69
December 1, 2010 Payment of Installment 10,920.69 109.21 11,029.90 (0.00)11,029.90

34. Kenapa total pembayaran cicilan
$ 11.029,83 menjadi $ 11.029,90 ?

35. 2009
Transaction
Ayat Jurnal (Entry)
Date Seller ($) Buyer ($)
May 1 Tn. K menjual barang dagangan
kepada Tn. L seharga $200,000
yang HPPnya $ 120,000 secara
cicilan.
Installment A/R from Mr. L $ 200,000
Sales Revenue $ 200,000
Cost Of Installment Sales $ 120,000
Inventory $ 120,000
Inventory $ 200,000
Installment A/P to Mr.K $ 200,000
Menerima uang muka sebesar
$10,000 wesel bayar senilai $
190,000
Cash $ 10,000
Notes Receivable fr. Mr.L $ 190,000
Interest Revenue $ 200,000
Installment A/P to Mr.K $ 200,000
Cash $ 10,000
Notes Payable to Mr,L $ 190,000
June 1 Menerima cicilan pinjaman dan
pendapatan bunga
Cash $ 11,029.83
Notes Receivable fr. Mr.L $ 9,129.83
Interest Revenue $ 1,900
Notes Payable $ 9,129.883
Interest Expense $ 1,900
Cash $ 11,029.83
July 1 Menerima cicilan pinjaman dan
pendapatan bunga
Cash $ 11,029.83
Notes Receivable fr. Mr.L $ 9,221.13
Interest Revenue $ 1,808.70
Notes Payable $ 9,221.13
Interest Expense $ 1,808.70
Cash $ 11,029.83

36. BAYARLAH CICILAN ANDA
DENGAN BIJAK !!!!!