P 15 3

Tahun Angsuran Bunga efektif Angsuran pokok pinjaman leasing

Jan-11 130516 130516Apr-11 130516 56085 74431Jul-11 130516 53852 76664

Oct-11 130516 51552 78964Jan-12 130516 49183 81333Apr-12 130516 46743 83773Jul-12 130516 44230 86286

Oct-12 130516 41641 88875Jan-13 130516 38975 91541Apr-13 130516 36228 94288Jul-13 130516 33400 97116

Oct-13 130516 30486 100030Jan-14 130516 27485 103031Apr-14 130516 24395 106121Jul-14 130516 21211 109305

Oct-14 130516 17932 112584Jan-15 130516 14554 115962Apr-15 130516 11075 119441Jul-15 130516 7492 123024

Oct-15 130516 3801 1267152610320 610318 2000002

PL = Lessor MS = Lessee

Lessor1-Jan-11 Piutang leasing 2000000

Peralatan 2000000

1-Jan-11 Kas 130516 Piutang leasing 130516

1-Apr-11 Kas 130516 Piutang Leasing 74431 Pendapatan bunga 56085

Rand CoPiutang leasing 2000000hpp 1700000 penjualan 2000000 persediaan 1700000

Saldo leasing20000001869484179505317183881639424 neraca d akhir th 20111558090147431713880311299156120761411133271016210

916181813150707029597724485139369177249737126713

-2

LesseePeralatan 2000000 Utang leasing 2000000

Utang leasing 130516 Kas 130516

Beban bunga 56085utang leasing 74431 Kas 1305116