Nama :

Kelas :

NIM :

P8-1A

1. Account receivable 3 315. 000

Sales Revenue 3.315.000

Sales Returne and allowance 50.000

Account receivable 50.000

Cash 2.810, 000

Account Receivable 2.810.000

Allowance for Debtfull Accouunt 90.000

Account Receivable 90.000

2. ACCOUNT Receivable

Dec 3 Bal. 960.000 Jan 1 595

Jan 1 Bal. 365.000

Allowance for Debtfull AccouNT

Jan 1 595.000 dec 31. 960.000

Jan 1 Bal. 365.000

3. & 4

Bad Debt Expense

Des 31 125.000

Allowance for Debtfull AccouNT

Jan 1 90.000

Des 31 125.000

Des 31 Bal. 225..000

P8-2A

(a) £66,000
(b) 2,500,000 x 3% = £75,000
(c) 970,000 x 7% - 3,000 = £64,900
(d) 970,000 x 7% + 3,000 = £70,900
(e) Kelemahan dari metode Penghapusan Langsung adalah tidak bisa memenuhi prinsip penandingan. Selain itu,
piutang tidak dinyatakan pada jumlah yang diharapkan akkan diterima serta tidak dapat digunakan untuk laporan
keuangan.

P8-3A

a)

Dec. 31 Bad Debt Expense ................................................................... 31,630

Allowance for Doubtful Accounts ($40,830-$9,200).......... 31,630
b)

Mar.31 Allowance for Doubtful Accounts 1.000

Accounts Receivable 1.000
May 31 Accounts Receivable 1.000
Allowance for Doubtful Accounts 1.000
31 Cash 1.000
Accounts Receivable 1.000

c)

Dec. 31 Bad Debt Expense .................................................................... 32,700

Allowance for Doubtful Accounts ($31,600 + $1,100) .......
32,700
(a) dan (b)

Bad Debts Expense

Date Explanation Ref. Dr. Cr. Balance
Dec.31 2017 Adjusting Entry $31,630 $31,630

Allowance for Doubtful Accounts

Date Explanation Ref. Dr. Cr. Balance
Dec.31 2017 Balance $9,200
Dec.31 2017 Adjusting Entry $31,630 $40,830
Mar.31 2018 $1,000 $39,830
May.31 2018 $1,000 $40,830
P8-6A

a) Jurnal Transaksi pada bulan oktober

Tanggal Akun Debit Kredit

7 Accounts Receivable 6,300

Sales Revenua 6,300

12 Cash 1,164
Service Charge Expense 36
Sales Revenue 1,200

15 Accounts Receivable 460

Revenue 460

15 Cash 8,107
Notes Receivable 8,000
Interest Receivable 80
Interest Revenue 27

24 Accounts Receivable 9,150

Notes Receivable 9,000
Interest Receivable 90
Interest Revenue 60

30 Interest Receivable 105

Interest revenue 105

b)

Notes Receivabale

Date Account Ref Debit Credit Balance

Oct. 1 Balance 31.000
15 8,000 23,000
24 9,000 14,000

Accounts Receivable

Date Account Ref Debit Credit Balance

Oct. 7 Balance 6,300 6,300
15 460 6,760
 24 9,150 15,910
Interest Receivable

Date Account Ref Debit Credit Balance

Oct 1 Balance 170
15 80 90
24 90 0
31 105 105

c) All of the Recieveable accounts:

Notes Recieveable $14,000

Accounts Recievable $15,910

Interest Receivable $105

Total receivable $30,015