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  • Jawaban Pertemuan 5 PDF

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    iqbal faris
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    Jawaban pertemuan 5.pdf

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    35 views2 pages

    Jawaban Pertemuan 5 PDF

    Uploaded by

    iqbal faris

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    Wesel Tidak Berbunga

    Tgl Keterangan Debit Kredit


    15/03/2015 Account Receivable 8,000,000.00

    Sales 8,000,000.00
    Penjualan Kredit
    25/03/2015 Notes Receivable 8,000,000.00
    Notes Receivable 8,000,000.00
    Perubahan menjadi piutang wesel
    25/07/2015 Cash 7,520,000.00

    Interest Expense 480,000.00


    Notes Receivable 8,000,000.00
    Discounted
    Pendiskontoan piutang wesel
    Notes Receivable 8,000,000.00
    Discounted

    Notes Receivable 8,000,000.00

    Penghapusan rekening piutang wesel


    Ayat jurnal diperlukan oleh PT. Gemilang
    Menghitung diskon
    Diskon = Rp 8.000.000.00 x 3% x 2 = Rp 480.000.00
    Hasil pendiskontoan wesel = Rp 8.000.000.00 – Rp 480.000.00 = 7.520.000.00
    Keterangan Debit Kredit
    Notes Receivable 8,000,000.00
    Notes Receivable 8,000,000.00
    Penghapusan rekening piutang wesel
    Account Receivable 8,000,000.00
    Cash 8,000,000.00
    Penghapusan rekening piutang wesel
    Jurnal yang dibuat PT. Gemilang
    Wesel Berbunga

    Tgl Keterangan Debit Kredit


    24/01/2016 Account Receivable 8,000,000.00
    Sales 8,000,000.00
    Penjualan Kredit
    1/2/02016 Notes Receivable 8,000,000.00
    Account Receivable 8,000,000.00
    Perubahan menjadi piutang wesel
    01/06/2016 Cash 9,324,800.00
    Interest Expense 1,324,800.00
    Notes Receivable Discounted 8,000,000.00
    Pendiskontoan piutang wesel
    01/08/2016 Notes Receivable Discounted 8,000,000.00
    Notes Receivable 8,000,000.00

    Penghapusan rekening piutang wesel


    Account Receivable 9,920,000.00
    Cash 9,920,000.00
    Penghapusan rekening piutang wesel
    Ayat jurnal yang diperlukan oleh PT. Gemilang

    Bunga wesel saat jatuh tempo = Rp 8.000.000.00 x 4% x 6 = Rp 1.920.000.00


    Nilai jatuh tempo = Rp 8.000.000.00 + 1.920.000.00 = Rp 9.920.000.00
    Discount : Rp 9.920.000.00 x 3% x 2 = Rp 595.200.00
    Hasil pendiskontoan wesel = Rp 9.920.000.00 – Rp 595.200.00 = Rp 9.324.800.00
    Pendapatan bunga saat pendiskontoan
    = Rp 9.324.800.00 – Rp 8.000.000.00 = Rp 1.324.800.00
    Keterangan Debit Kredit
    Notes Receivable Discounted 8,000,000.00
    Notes Receivable 8,000,000.00
    Penghapusan rekening piutang wesel
    Account Receivable 9,920,000.00
    Cash 9,920,000.00
    Penghapusan rekening piutang wesel
    Jurnal yang dibuat PT. Gemilan

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