PT TIGA SAUDARA

JURNAL UMUM
PERIODE SEPTEMBER 2016
 Tanggal Piutang Dagang
Akun Ref. Debit (Rp) Kredit
28,400,000
(Rp)
September

2016 1 Kas 28,000,000

18 Wesel Tagih 45,180,000 2% x 17.00
Piutang Dagang 28,000,000
Piutang Dagang 45,180,000 43.000.000

Wesel Tagih 32,400,000

18 Kas 42,500,000
Piutang Dagang 32,400,000
Piutang Dagang 42,500,000

2 Kas 85,000,000
19 Kas 34,740,000
Piutang Dagang 85,000,000
Potongan Penjualan 860,000

Piutang Dagang 35,600,000

4 Kas 67,232,000

Wesel Tagih 66,000,000

23 Piutang Dagang 49,340,000
Piutang Bunga 1,232,000
Piutang Bunga 1,340,000

Wesel Tagih 48,000,000

6 Retur dan Potongan Penjualan 860,000

Piutang Dagang 860,000

24 Piutang Lain-lain 5,900,000

Beban Gaji 2,300,000

6 Persediaan 860,000
Kas 8,200,000
Harga Pokok Penjualan 860,000

25 Beban Gaji 50,000,000

9 Penjualan 720,000
Piutang Karyawan 5,000,000 1/12 x 12%
Piutang Dagang 720,000
Kas 45,000,000

9 Persediaan 720,000
26 Wesel Tagih 36,000,000
Harga Pokok Penjualan 720,000
Kas 8,000,000

Piutang Usaha 44,000,000

10 Cadangan Kerugian Piutang 8,800,000

Piutang Dagang 8,800,000

28 Piutang Usaha 6,000,000

Cadangan Kerugian Piutang 6,000,000

12 Kas 16,660,000
 4/360 x 16
12/360 x 1 Ledger

PIUTANG USAHA

1/9 398,600,000 28,000,000

23/91/9 49,340,000 32,400,000
6,000,000 85,000,000 28/92/9
860,000 6/9
720,000 9/9
8,800,000
17,000,000
500,000
28,400,000
45,180,000
42,500,000
35,600,000
44,000,000
453,940,000 6,000,000
78,980,000 374,960,000
10/9
12/9
15/9
16/9
18/9
18/9
19/9
26/9
28/9
Saldo
Wesel Tagih
114,000,000
1/94/9 32,400,000 66,000,000
18/923/9 45,180,000 48,000,000
36,000,000 32,400,000 26/930/9
227,580,000 146,400,000
Saldo
81,180,000

Piutang Karyawan
27,400,000 5,000,000 25/9

Saldo 22,400,000
 Piutang Lain-lain
5,900,000
00.000 24/9

Piutang Bunga
awal4/9 2,572,000 1,232,000
30/923/9 304,960 1,340,000
2,876,960 2,572,000
Saldo 304,960
Cadangan
Kerugian
8,800,000 9,979,000 Piutang
10/9awal 6,000,000
28/9 8,800,000 15,979,000
7,179,000
Saldo 0 - 500.000
% x 32.400.000

6% x 36.000.000 = 64.000
16% x 45.180.000 = 240.960
PT TIGA SAUDARA
DAFTAR UMUR PIUTANG
PER 30 SEPTEMBER 2016
No Pelanggan Belum Jatuh Tempo 0-30 hari 31-60 hari 61-90 hari
1 Toko Cahya 0

2 Toko Arga 0

3 Toko Anita 104,000,000 58,000,000 46,000,000

4 Toko Raya 74,000,000 74,000,000

5 Toko Rasid 56,800,000 56,800,000

6 CV Indah 36,200,000 36,200,000

7 Toko Merdeka 52,500,000 52,500,000

Total 323,500,000 277,500,000 46,000,000 -

Persentase Cadangan Kerugian Piutang 64% 11%

0% 1% 3% 6%

Cadangan Kerugian Piutang 17,175,000

91-180 hari > 180 hari Saldo
18,500,000 18,500,000

90,000,000 90,000,000

104,000,000

74,000,000

56,800,000

36,200,000

52,500,000

108,500,000 - 432,000,000
25% 100%

12% 25%
 PERHITUNGAN BEBAN KERUGIAN PIUTANG
Saldo awal cadangan kerugian piutang 9,979,000

Penghapusan Piutang (8,800,000)

Pelunasan Piutang 6,000,000

Total 7,179,000

Dikurangi saldo akhir cadangan kerugian piutang 17,175,000

Beban Kerugian Piutang 9,996,000

 PT TIGA SAUDARA
JURNAL PENYESUAIAN
PERIODE SEPTEMBER 2016
Tanggal Keterangan Ref. Debit (Rp) Kredit (Rp)
September

2016 30 Beban Kerugian Piutang 9,996,000

Cadangan Kerugian Piutang
9,996,000
 PT TIGA SAUDARA
LAPORAN POSISI KEUANGAN
PER 30 SEPTEMBER 2016
Debit(Rp) Kredit(Rp)

Wesel Tagih 81,180,000

Piutang Usaha 78,980,000

Cadangan kerugian piutang 9,996,000

Piutang Karyawan 22,400,000

Piutang Bunga 304,960

Piutang Lain-lain 5,900,000