Menghitung Penyusutan Aktiva Tetap Dengan Metode Menurun Ganda Menggunakan Fungsi DDB Pada Ms Excel

Summary

In this video, Lili Susanti teaches how to calculate depreciation using the Double Declining Balance (DDB) method in Excel. She demonstrates the process by using a sample problem, showing step-by-step how to apply the DDB formula in Excel, including setting up the correct parameters like asset cost, residual value, useful life, and periods. The tutorial highlights the importance of using absolute references to simplify the process and save time. Lili also explains how to calculate accumulated depreciation and the asset’s remaining value over the years. The video aims to provide a practical and efficient approach for depreciation calculations.

Takeaways

• 😀 The video introduces the concept of depreciation of fixed assets using the declining balance method in Excel.
• 😀 The previous video covered depreciation with the straight-line method using the SLN function in Excel.
• 😀 The video demonstrates how to calculate depreciation using the double declining balance (DDB) method in Excel.
• 😀 To start, a new sheet is created, and the problem statement is copied into the sheet for further calculation.
• 😀 The formula used for depreciation is DDB, which requires inputs like cost, salvage value, useful life, and period.
• 😀 The cost refers to the asset’s acquisition price, which is locked using absolute referencing (F4 or snf4).
• 😀 The salvage value is set as 5,000,000 and is also locked using absolute referencing.
• 😀 The useful life of the asset is referenced from the problem statement and locked as well.
• 😀 The period (year) for depreciation calculation is taken from the table, and the first period is not locked as it will change as the formula is copied down.
• 😀 After entering the DDB formula for depreciation, the results are copied down to calculate depreciation for each year.
• 😀 For accumulated depreciation, the formula adds the depreciation of the previous year to the current year’s depreciation.
• 😀 The asset’s remaining value is calculated by subtracting accumulated depreciation from the acquisition cost, using absolute references for the initial cost.

Q & A

What method is discussed in the video for calculating asset depreciation?

The video discusses calculating asset depreciation using the double declining balance (DDB) method in Excel.

Which Excel function is used for the DDB method in the video?

The Excel function used for the double declining balance method is the 'DDB' function.

What is the first step in applying the DDB method in Excel as shown in the video?

The first step is to create a new worksheet and input the asset's purchase cost, residual value, and useful life.

How do you input the depreciation values for each year using the DDB function?

To input depreciation values, you use the DDB function in Excel, specifying the purchase cost, residual value, useful life, and period for each year.

What does the 'cost' value represent in the DDB function?

The 'cost' value in the DDB function represents the purchase price or acquisition cost of the asset.

What does the 'salvage value' refer to in the context of the DDB function?

The 'salvage value' refers to the residual value of the asset after the depreciation process, which is typically the expected value of the asset at the end of its useful life.

Why is the F4 key used in Excel while applying the DDB function?

The F4 key is used to lock the cell references (absolute referencing) so that when you copy the formula down the rows, the values like the cost and salvage value remain constant.

How is the cumulative depreciation calculated in the video?

Cumulative depreciation is calculated by adding the depreciation for the current year to the previous year's cumulative depreciation.

What is the formula for calculating the asset's residual value after each year?

The residual value after each year is calculated by subtracting the cumulative depreciation from the asset's original purchase cost.

What does the video suggest if the user wants to avoid using absolute references (F4 key)?

If the user does not want to use absolute references, they can manually adjust the cell references, but this is less efficient compared to using absolute references for quicker calculations.