PT.

NANDA
LAPORAN ANALISA UMUR PIUTANG (AGING SCHEDULE)
PERIODE : 10-Sep-17
NO. PELANGGAN TGL. FAKTUR NO. FAKTUR JATUH TEMPO

1 PT. KHARISMA LESTARI 10-Jun-17 FJ-04 10-Jul-17

2 PT. NUANSA BESTARI 31-May-17 FJ-10 30-Jun-17
3 PT. ANANDIKA PRATISTA 23-Aug-17 FJ-16 22-Sep-17
4 TOKO SINAR JAYA 23-Dec-16 FJ-22 22-Jan-17
5 TOKO SENJA INDAH 15-Jul-17 FJ-28 14-Aug-17
6 TOKO FAJAR CEMERLANG 15-Jan-17 FJ-34 14-Feb-17
7 RACHELL CORP. 28-Feb-17 FJ-40 30-Mar-17
8 FUND SOFTLY CORP. 13-Apr-17 FJ-46 13-May-17
9 PT. RADITYA FAJRI 27-May-17 FJ-52 26-Jun-17
10 PT SILHUETE INDAH 10-Jan-17 FJ-58 9-Feb-17
11 PT. LESTARI BAGJA 23-Mar-17 FJ-64 22-Apr-17
12 PT ANUGERAH SENTOSA 6-Apr-17 FJ-70 6-May-17
13 PT. ANANDHITA PUTRA 19-May-17 FJ-76 18-Jun-17
JUMLAH
PROSENTASE PIUTANG RAGU-RAGU
JUMLAH AKUMULASI PIUTANG RAGU-RAGU

Jurnal :
Bad Debt Expense
Allowance for Doubtful Account
 termin : 2/10, n/30

BELUM JATUH
Hari Tertunggak SALDO FAKTUR <=30 HARI 31-60 HARI 61-90 HARI
TEMPO
62 20,000,000 20,000,000
72 22,500,000 22,500,000
0 25,000,000 25,000,000
231 27,500,000
27 30,000,000 30,000,000
208 30,000,000
164 35,000,000
120 37,500,000
76 40,000,000 40,000,000
213 42,500,000
141 45,000,000
127 47,500,000
84 50,000,000 50,000,000
452,500,000 25,000,000 30,000,000 - 132,500,000
5% 10% 15% 25%
1,250,000 3,000,000 - 33,125,000
Total Akumulasi Piutang Ragu-Ragu

156,625,000
156,625,000
min : 2/10, n/30

>90HARI

27,500,000

30,000,000
35,000,000
37,500,000

42,500,000
45,000,000
47,500,000

265,000,000
45%
119,250,000
156,625,000