Pertemuan 2

Piutang Dagang

Sarah Dwi Wahyu Utami 120104170028

Aldi Firman Ramadhan 120104170080
Elvia Nepina 120104170093

No. 1
12/2/2017 Account Receivable ###
Sales Revenue ###
Vat Out ###
COGS ###
Inventory ###

12/5/2017 Cash ###

Vat Out ###
Account Receivable ###

12/7/2017 Account Receivable ###

Sales Revenue ###
Vat Out ###
COGS ###
Inventory ###

### Cash ###

Sales Discount IDR2,000,000
Vat Out ###
Account Receivable ###

### Cash ###

Sales Revenue ###
Vat Out ###
COGS ###
Inventory ###

### Sales Return ###

Vat Out IDR2,000,000
Account Receivable ###
Inventory IDR4,000,000
COGS IDR4,000,000

### Account Receivable ###

Sales Revenue ###
Vat Out ###
COGS ###
 Inventory ###

### Cash ###

Vat Out ###
Account Receivable ###

### Cash ###

Sales Revenue ###
Vat Out IDR8,000,000
COGS ###
Inventory ###

### AFDA ###

Vat Out IDR5,000,000
Account Receivable ###

### BDE ###

AFDA ###

No. 2
### BDE ###
AFDA ###

Perhitungan :
(660.000.000 + 440.000.000) : 2
= 550.000.000 x 10%
= IDR55.000.00

Saldo Penyisihan Piutang 1/1/17 : 35.000.000 (K)

Jadi, 55.000.000 - 35.000.000
= IDR20.000.000

No. 3 PPN Masa Desember 2017

- PPN Keluaran 2/12/17 ###
7/12/17 ###
15/12/17 ###
16/12/17 ###
20/12/17 ###
26/12/17 IDR8,000,000
PPN Masa Desember 2017 ###
No. 4 Penghapusan piutang yang diakui pajak (fiskal) = IDR55.000.000
Menurut Komersial
= 550.000.000 x 10%
=55.000.000 + 20.000.000
= IDR75.000.000

No. 5 Neraca
31 Desember 2017

Aktiva Komersial Fiskal

Cash
Account Receivable ### ###
Allowance for Doubtful ### -