Nama : Elriska Tiffani

Kelas : EA-D
NIM : 142200111

P8-1A a. Accounts Receivable 3315000

Sales Revenue 3315000
Sales Returns and Allowances 50000
Accounts Receivable 50000
Cash 2810000
Accounts Receivable 2810000
Allowance for Doubtful Accounts 88000
Accounts Receivable 88000
Accounts Receivable 29000
Allowance for Doubtful Accounts 29000
Cash
Accounts Receivable

b. Accounts Receivable Allowance for Doubtful Accounts

Bal. 960000 2 50000 4 90000 Bal.
1 3315000 3 2810000 5
5 29000 4 88000
5 29000
Bal. 1327000 Bal.

c. Balance before adjustment 5000

Balance needed 125000
Adjustment required 120000

The journal entry would therefore be as follows:

Bad Debt Expense 120000
Allowance for Doubtful Accounts 120000

d. 3315000-50000 3265000
= =
(894000+1202000)/2 1048000

P8-4A a. Number of
Total 0-30 31-60
Accounts Receivable HK$193000 HK$70000 HK$46000
% uncollectible 1% 3%
Estimated Bad Debts HK$7370 HK$700 HK$1380

b. Bad Debt Expense 10370

Allowance for Doubtful Accounts 10370
[HK$7370+HK$3000]

c. Allowance for Doubtful Accounts 5000

Accounts Reeceivable 5000
d. Accounts Receivable 5000
Allowance for Doubtful Accounts 5000
Cash 5000
Accounts Receivable 5000

e. Jika Hu Inc. menggunakan 3% dari total piutang daripada umur akun individu penyesuaian
pengeluaran utang yang buruk adalah HK $ 8790 [(HK $ 193000 X 3%) + HK $ 3000]. Sisa entri akan
sama dengan saat umur piutang. Umur akun individu daripada menerapkan persentase ke total
piutang harus menghasilkan akun yang lebih akurat tunjangan dan biaya utang yang buruk.
oubtful Accounts
66000
29000

5000

3,11 times

Number of Days Outstanding

31-60 61-90 91-120 Over 120
HK$46000 HK$39000 HK$23000 HK$15000
3% 5% 8% 10%
HK$1380 HK$1950 HK$1840 HK$1500
dividu penyesuaian
+ HK $ 3000]. Sisa entri akan
kan persentase ke total
a utang yang buruk.