tag:blogger.com,1999:blog-4106704470846801332024-03-07T23:17:36.873-08:00Catatan AKM 2 si ZeeCatatan Akuntansi Keuangan Menengah 2ayisrahjahttp://www.blogger.com/profile/04592624973734170396noreply@blogger.comBlogger1125tag:blogger.com,1999:blog-410670447084680133.post-9540118085938773262011-04-08T12:01:00.001-07:002011-04-08T12:01:42.769-07:00Perhitungan harga pokok berbagai jenis aset<span class="Apple-style-span" style="font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;"></span><br />
<h3 class="post-title entry-title" style="color: #666666; font: normal normal bold 14px/normal Arial, Tahoma, Helvetica, FreeSans, sans-serif; margin-bottom: 0px; margin-left: 0px; margin-right: 0px; margin-top: 0px; position: relative;">1. Pembelian Aset Tetap dan Menentukan Harga Pokoknya</h3><div class="post-header" style="line-height: 1.6; margin-bottom: 1em; margin-left: 0px; margin-right: 0px; margin-top: 0px;"><div class="post-header-line-1"></div></div><div class="post-body entry-content" id="post-body-4645909809570075537" style="line-height: 1.4; position: relative; width: 536px;"><m:smallfrac m:val="off"><m:dispdef><m:lmargin m:val="0"><m:rmargin m:val="0"><m:defjc m:val="centerGroup"><m:wrapindent m:val="1440"><m:intlim m:val="subSup"><m:narylim m:val="undOvr"></m:narylim></m:intlim></m:wrapindent></m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"><o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Perhitungan harga pokok berbagai jenis aset tetap dapat diuraikan sebagai berikut : <o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">1. Harga pokok tanah<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Perhitungan harga pokok tanah dilakukan untuk semua biaya-biaya yang dikeluarkan yang mencakup (a)harga pembelian, (b)biaya pengacara dan biaya pencatatan, (c) biaya yang dikeluarkan sampai tanah siap digunakan (misal pengurukan). Apabila tanah akan<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">digunakan untuk pembangunan gedung maka semua biaya yang dikeluarkan pembongkaran gedung lama, pembersihan, perataan dan pengurukan, sampai penggalian untuk gedung baru dianggap sebagai harga pokok tanah.<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">2. Harga pokok gedung<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Perhitungan harga pokok gedung dilakukan dari semua biaya yang dikeluarkan mulai dari (1) bahan bangunan, tenaga kerja, overhead bangunan, selama pembangunan (2)biaya tenaga kerja profesional dan izin bangunan, sampai akuisisi bangunan, diperhitungkan<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">sebagai harga pokok gedung.<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">3. Harga pokok kendaraan<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Perhitungan harga pokok kendaraan dilakukan dari semua pengeluaran yang terjadi untuk mengakuisisi kendaraan tersebut. Perhitungan ini meliputi harga beli, biaya perakitan (assembling), biaya pengurusan surat kendaraan, biaya makelar jika ada. <o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">4. Harga pokok peralatan kantor<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Perhitungan harga pokok peralatan (perabotan, mebel, peralatan) dilakukan mulai dari harga pembelian, biaya pengangkutan,biaya perakitan, biaya makelar jika ada, dan biaya lain yang mungkin ada dalam proses pengakuisisian peralatan kantor tersebut.<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">5. Harga pokok mesin-mesin pabrik<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Perhitungan harga pokok mesin-mesin pabrik dilakukan mulai dari harga pembelian, biaya angkut, biaya perakitan, biaya uji coba pemakaian peralatan, biaya ahli yang melatih cara penggunaan mesin dan biaya makelar jika ada, semua dimasukkan sebagai biaya akuisisi<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">mesin-mesin pabrik.<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Berikut ini berbagai cara untuk memperoleh aset tetap dengan cara membeli, yaitu :<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">a. Kontrak pembayaran yang ditangguhkan<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Pembelian aset tetap ada juga yang berdasarkan kredit jangka panjang seperti (wesel, hipotik). Untuk menggambarkan secara tepat aset yang dibeli berdasarkan kontrak jangka panjang harus diperhitungkan pada nilai sekarang dari pertimbangan yang dipertukarkan diantara pihak-pihak yang mengadakan kontrak pada tanggal transaksi. <o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt; line-height: 18px;"> Sebagai contoh: pada tanggal 1 Januari 2008 aset yang dibeli dengan wesel tanpa bunga empat tahun dari sekarang senilai Rp 100.000.000 (seratus juta rupiah), maka aset tersebut tidak boleh dicatat senilai Rp 100.000.000. Asumsi tingkat bunga yang sesuai 12% / tahun untuk mendiskontokan nilai Rp100.000.000,00 selama 4 tahun (empat tahun), maka nilai aset tersebut dapat dihitung sebagai berikut :<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Untuk mempermudah perhitungan bisa menggunakan tabel bunga. (Lihat periode 4 tahun dengan tingkat bunga 12% diperoleh nilai 0,63552). Dengan demikian nilai aset dapat dihitung sebagai berikut: <o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Nilai aset = (Rp100.000.000 x 0,63552) = Rp. 63.552.000,00.</span><br />
<br />
<span style="font-size: 12pt; line-height: 18px;"><o:p></o:p></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom-style: none; border-bottom-width: medium; border-collapse: collapse; border-color: initial; border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: none; border-top-width: medium; margin-left: 5.4pt;"><tbody>
<tr><td colspan="6" style="border-bottom-color: black; border-bottom-style: solid; border-bottom-width: 1pt; border-left-color: black; border-left-style: solid; border-left-width: 1pt; border-right-color: black; border-right-style: solid; border-right-width: 1pt; border-top-color: black; border-top-style: solid; border-top-width: 1pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 446.55pt;" valign="top" width="595"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">(dalam rupiah) Jurnal Umum<o:p></o:p></span></div></td></tr>
<tr><td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Tanggal<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Uraian<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Ref<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Debet<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Kredit<o:p></o:p></span></div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">2008<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 21.25pt;" valign="top" width="28"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">1<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">Aset Tetap<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><span lang="PT-BR" style="font-size: 12pt;">63.552.000<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><br />
</div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Januari<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 21.25pt;" valign="top" width="28"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">Potongan Wesel Bayar<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><span lang="PT-BR" style="font-size: 12pt;">36.448.000<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><br />
</div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 21.25pt;" valign="top" width="28"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 36pt; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">Wesel Bayar<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><span lang="PT-BR" style="font-size: 12pt;">100.000.000<o:p></o:p></span></div></td></tr>
</tbody></table><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">b. Pembelian dalam jumlah sekaligus<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Pembelian aset tetap sekaligus (lebih dari satu jenis aset) sering dijumpai dalam dunia bisnis dan prakteknya banyak perusahaan yang mengalokasikan total biaya diantara berbagai aset tersebut atas dasar nilai pasar wajar relatifnya, sebenarnya untuk menentukan nilai pasar wajar dapat digunakan suatu taksiran dengan melakukan perhitungan<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt; line-height: 18px;">seperti dibawah ini:<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt; line-height: 18px;"> Sebagai contoh: pada tanggal 1 Januari 2008 PT. Abadi membeli beberapa aset (tanah, rumah, kendaraan) seharga Rp 800.000.000,00. </span><span style="font-size: 12pt; line-height: 18px;">Aset-aset tersebut mempunyai nilai buku dan harga pasar wajar sebagai berikut : </span><br />
<br />
<span style="font-size: 12pt; line-height: 18px;"><o:p></o:p></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom-style: none; border-bottom-width: medium; border-collapse: collapse; border-color: initial; border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: none; border-top-width: medium; margin-left: 33.75pt;"><tbody>
<tr><td style="border-bottom-color: black; border-bottom-style: solid; border-bottom-width: 1pt; border-left-color: black; border-left-style: solid; border-left-width: 1pt; border-right-color: black; border-right-style: solid; border-right-width: 1pt; border-top-color: black; border-top-style: solid; border-top-width: 1pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 127.6pt;" valign="top" width="170"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span style="font-size: 12pt;">Nilai Buku<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: solid; border-top-width: 1pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 127.55pt;" valign="top" width="170"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span style="font-size: 12pt;">Harga pasar Wajar<o:p></o:p></span></div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt;">Tanah<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 127.6pt;" valign="top" width="170"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt;">Rp. 300.000.000,- <o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 127.55pt;" valign="top" width="170"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt;">Rp. 250.000.000,-<o:p></o:p></span></div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt;">Truk<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 127.6pt;" valign="top" width="170"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt;">Rp. 200.000.000,- <o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 127.55pt;" valign="top" width="170"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt;">Rp. 250.000.000,-<o:p></o:p></span></div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt;">Rumah<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 127.6pt;" valign="top" width="170"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt;">Rp. 350.000.000,- <o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 127.55pt;" valign="top" width="170"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt;">Rp. 500.000.000,-<o:p></o:p></span></div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 127.6pt;" valign="top" width="170"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><u><span style="font-size: 12pt;">Rp. 850.000.000,-<o:p></o:p></span></u></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 127.55pt;" valign="top" width="170"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><u><span style="font-size: 12pt;">Rp. 1.000.000.000,- <o:p></o:p></span></u></div></td></tr>
</tbody></table><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Bedasarkan identifikasi nilai buku dan harga pasar wajar dari ketiga aset tersebut, maka nilai yang dapat ditetapkan sebagai harga perolehan aset masing-masing sebagai berikut:<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">Tanah = Rp. 250.000.000,- x Rp. 800.000.000,- = Rp. 200.000.000,- <o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Rp. 1.000.000.000,- <o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">Truk = Rp. 250.000.000,- x Rp. 800.000.000,- = Rp. 200.000.000,-<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Rp. 1000.000.000,-<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">Rumah = Rp. 500.000.000,- x Rp. 800.000.000,- = Rp. 400.000.000,-<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Rp. 1000.000.000,-<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"><br />
<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Jurnal untuk mencatat transaksi tersebut adalah:</span><br />
<br />
<span style="font-size: 12pt; line-height: 18px;"><o:p></o:p></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom-style: none; border-bottom-width: medium; border-collapse: collapse; border-color: initial; border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: none; border-top-width: medium; margin-left: 5.4pt;"><tbody>
<tr><td colspan="6" style="border-bottom-color: black; border-bottom-style: solid; border-bottom-width: 1pt; border-left-color: black; border-left-style: solid; border-left-width: 1pt; border-right-color: black; border-right-style: solid; border-right-width: 1pt; border-top-color: black; border-top-style: solid; border-top-width: 1pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 446.55pt;" valign="top" width="595"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">(dalam rupiah) Jurnal Umum <o:p></o:p></span></div></td></tr>
<tr><td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Tanggal<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Uraian<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Ref<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Debet<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Kredit<o:p></o:p></span></div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">2008<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 21.25pt;" valign="top" width="28"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">1<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">Tanah 200.000.000<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><span lang="PT-BR" style="font-size: 12pt;">200.000.000<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><br />
</div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Januari<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 21.25pt;" valign="top" width="28"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">Truk<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><span lang="PT-BR" style="font-size: 12pt;">200.000.000<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><br />
</div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 21.25pt;" valign="top" width="28"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">Rumah<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><span lang="PT-BR" style="font-size: 12pt;">400.000.000<o:p></o:p></span></div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 21.25pt;" valign="top" width="28"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 36pt; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">Kas/Hutang<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><span lang="PT-BR" style="font-size: 12pt;">800.000.000<o:p></o:p></span></div></td></tr>
</tbody></table><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;">c. Pembelian diperoleh dengan menerbitkan saham<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> Aset yang diperoleh dengan menerbitkan saham dapat dinilai atas dasar nilai pari ataupun nilai tetapan saham tersebut. Nilai pasar dari saham yang diterbitkan merupakan petunjuk yang layak atas harga pokok dari harta yang diakuisisi karena saham itu merupakan ukuran yang baik atas harga ekuivalen kas masa berjalan. <o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span style="font-size: 12pt; line-height: 18px;"> </span><span lang="PT-BR" style="font-size: 12pt; line-height: 18px;">Sebagai contoh: pada tanggal 1 Mei 2008 PT. Abadi membeli tanah dengan mengeluarkan saham sebanyak 5000 lembar, nilai pari @ Rp. 10.000,- yang mempunyai harga pasar wajar saham @ Rp 8.000,-. maka perhitungan dapat dilakukan sebagai berikut:<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt; line-height: 18px;">Nilai nominal saham (5000 x Rp. 10.000,-) = Rp. 50.000.000,-<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt; line-height: 18px;">Harga pasar wajar (5000 x Rp. 8.000,-) =<u>(Rp. 40.000.000,-)</u><o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt; line-height: 18px;"> <o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt; line-height: 18px;">Selisih lebih nilai nominal diatas harga<o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt; line-height: 18px;">Pasar wajar (Disagio) Rp.10.000.000,00 <o:p></o:p></span></div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: 17px; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt; line-height: 18px;"> Jurnal untuk mencatat transaksi di atas sebagai berikut:</span><br />
<br />
<span lang="PT-BR" style="font-size: 12pt; line-height: 18px;"><o:p></o:p></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom-style: none; border-bottom-width: medium; border-collapse: collapse; border-color: initial; border-left-style: none; border-left-width: medium; border-right-style: none; border-right-width: medium; border-top-style: none; border-top-width: medium; margin-left: 5.4pt;"><tbody>
<tr><td colspan="6" style="border-bottom-color: black; border-bottom-style: solid; border-bottom-width: 1pt; border-left-color: black; border-left-style: solid; border-left-width: 1pt; border-right-color: black; border-right-style: solid; border-right-width: 1pt; border-top-color: black; border-top-style: solid; border-top-width: 1pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 446.55pt;" valign="top" width="595"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">(dalam rupiah) Jurnal Umum<o:p></o:p></span></div></td></tr>
<tr><td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Tanggal<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Uraian<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Ref<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Debet<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Kredit<o:p></o:p></span></div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">2008<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 21.25pt;" valign="top" width="28"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">1<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">Tanah<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><span lang="PT-BR" style="font-size: 12pt;">40.000.000<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><br />
</div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div align="center" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: center;"><span lang="PT-BR" style="font-size: 12pt;">Mei<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 21.25pt;" valign="top" width="28"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;">Disagio saham<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><span lang="PT-BR" style="font-size: 12pt;">10.000.000<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><br />
</div></td></tr>
<tr><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: solid; border-left-width: 1pt; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 21.25pt;" valign="top" width="28"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 177.2pt;" valign="top" width="236"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><span lang="PT-BR" style="font-size: 12pt;"> Saham Biasa<o:p></o:p></span></div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" valign="top" width="38"><div class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><br />
</div></td><td style="border-bottom-style: solid; border-bottom-width: 1pt; border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1pt; border-top-style: none; border-top-width: medium; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 3cm;" valign="top" width="113"><div align="right" class="MsoNormal" style="font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin-bottom: 0.0001pt; margin-left: 0cm; margin-right: 0cm; margin-top: 0cm; text-align: right;"><span lang="PT-BR" style="font-size: 12pt;">50.000.000<o:p></o:p></span></div></td></tr>
</tbody></table></div>ayisrahjahttp://www.blogger.com/profile/04592624973734170396noreply@blogger.com