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Tanggal Akun REF Debit (RP) Kredit (RP)
Tanggal Akun REF Debit (RP) Kredit (RP)
JURNAL PENJUALAN
PERIODE SEPTEMBER 2018
2 Kas Rp 85,000,000
Piutang Dagang
(20.000.000 + 64.000.000)
4 Kas Rp 66,660,000
Wesel Tagih
Pendapatan Bunga
9 Penjualan Rp 720,000
Piutang Dagang
(45.900.000 - 45.180.000)
Persediaan Rp 648,000
BPP
12 Kas Rp 16,660,000
Diskon Tunai Penjualan (17.000.000*2%) Rp 340,000
Piutang Dagang
15 Penjualan Rp 500,000
Piutang Dagang
Persediaan Rp 450,000
BPP
16 Kas Rp 28,400,000
Piutang Dagang
19 Kas Rp 34,740,000
Piutang Dagang
(Retur di tgl 6 Sep 35.600.000 - 860.000)
30 Kas Rp 32,724,000
Wesel Tagih
Pendapatan Bunga
Total Rp 589,060,960
KREDIT (Rp)
Rp 60,400,000
Rp 85,000,000
Rp 66,000,000
Rp 660,000
Rp 860,000
Rp 774,000
Rp 720,000
Rp 648,000
Rp 8,800,000
Rp 17,000,000
Rp 500,000
Rp 450,000
Rp 28,400,000
Rp 45,180,000
Rp 42,500,000
Rp 34,740,000
Rp 48,000,000
Rp 1,200,000
Rp 8,200,000
Rp 5,000,000
Rp 45,000,000
Rp 44,000,000
Rp 6,000,000
Rp 6,000,000
Rp 32,400,000
Rp 324,000
Rp 304,960
Rp 589,060,960
PT TIGA SERANGKAI
JURNAL PENJUALAN
PERIODE SEPTEMBER 2018
No Pelanggan Belum Jatuh Tempo 0-30 Hari 31-60 Hari
1 Toko Cahya Rp 49,200,000
2 Toko Arga Rp 36,000,000
3 Toko Anita Rp 104,000,000
4 Toko Raya Rp 74,000,000
5 Toko Rasid Rp 56,800,000
6 CV Indah Rp 36,200,000
7 Toko Merdeka Rp 52,500,000
Total Rp 323,500,000 Rp 49,200,000 Rp 36,000,000
Persentase Cadangan 0% 1% 3%
Kerugian Piutang
Saldo Akhir Cadangan Rp 492,000 Rp 1,080,000
Kerugian Piutang
61-90 Hari 91-180 Hari >180 Hari Saldo
Rp 18,500,000 Rp 67,700,000
Rp 54,000,000 Rp 90,000,000
Rp 104,000,000
Rp 74,000,000
Rp 56,800,000
Rp 36,200,000
Rp 52,500,000
Rp 54,000,000 Rp 18,500,000 Rp 481,200,000
6% 12% 25%
Rp 7,179,000
Rp (7,032,000)
Rp 147,000
PT TIGA SERANGKAI
PERHITUNGAN BEBAN KERUGIAN PIUTANG
PERIODE SEPTEMBER 2018
Debit Kredit
Aset
Aset Lancar
Piutang Usaha Rp 481,200,000
Wesel Tagih Rp 81,180,000
Cadangan Kerugian Piutang Rp 17,011,000
Piutang Karyawan Rp 22,400,000
Piutang Bunga Rp 2,876,960
Piutang Lain-lain Rp 5,900,000