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  • Umur Piutang

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    Khairaningrum Mulyanti
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    7 views2 pages

    Umur Piutang

    Uploaded by

    Khairaningrum Mulyanti

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    Debitur A B C D E

    Jumlah piutang 1000 2500 3000 2000 5000 13500

    Jatuh tempo 1 Okt '09 1 Feb '09 1 Des '09 1 April '09 1 Feb ' 10

    Belum jatuh tempo

    Bulan setelah jatuh tempo 1-3 Bulan 4-6 Bulan 7-9 Bulan 1000 3000 2000

    5000 5000

    4000

    2000

    Umur tunggakan piutang Belum jatuh tempo 1-3 bulan 4-6 bulan 7-9 bulan diatas 9 bulan

    % penyisihan jumlah piutang penyisihan Piutang tak tertagih 2% 5000 100 4% 4000 160 10% 0 0 20% 2000 400 40% 2500 1000 1660 Laporan dibuat pada tanggal 31 Desember 2009 misalkan jika daftar saldo (sebelum penyesuaian) menunjukkan allowance for doubtfl accounts bersaldo kredit Rp Jurnal: bad debts expense 1410 allowances for doubtful accounts 1410

    lah jatuh tempo Diatas 9 bulan 2500

    2500

    fl accounts bersaldo kredit Rp 250. maka jurnal penyesuaiannya:

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