SOAL 1 (S7-13)

The Cash account of Aguilar Co. showed a ledger balance of $3,969.85 on June 30, 2015.
The bank statement as of that date showed a balance of $4,150. Upon comparing the
statement with the cash records, the following facts were determined.
1. There were bank service charges for June of $25.
2. A bank memo stated that Bao Dai’s note for $1,200 and interest of $36 had been
collected on June 29, and the bank had made a charge of $5.50 on the collection.
(No entry had been made on Aguilar’s books when Bao Dai’s note was sent to the
bank for collection.)
3. Receipts for June 30 for $3,390 were not deposited until July 2.
4. Checks outstanding on June 30 totaled $2,136.05.
5. The bank had charged the Aguilar Co.’s account for a customer’s uncollectible
check amounting to $253.20 on June 29.
6. A customer’s check for $90 had been entered as $60 in the cash receipts journal
by Aguilar on June 15.
7. Check no. 742 in the amount of $491 had been entered in the cash journal as
$419, and check no. 747 in the amount of $58.20 had been entered as $582. Both
checks had been issued to pay for purchases of equipment.

Instructions
(a) Prepare a bank reconciliation dated June 30, 2015, proceeding to a correct cash
balance.
(b) Prepare any entries necessary to make the books correct and complete.
(a)
AGUILAR CO.
Rekonsiliasi Bank
30 Juni 2015
Saldo Bank pada 30 Juni $4,150.00
Ditambah:
Setoran dalam perjalanan (3) 3,390.00
Dikurang:
Cek belum dicairkan (4) ( 2,136.05)
Saldo Kas seharusnya pada 30 Juni $5,403.95

Saldo Catatan Perusahaan pada 30 Juni $3,969.85

Ditambah:
Kesalahan pencatatan penyetoran ($90 – $60) (6) $ 30.00
Kesalahan pencatatan cek no. 747
($582.00 – $58.20) (7) 523.80
Piutang Tertagih ($1,200 + $36) (2) 1,236.00 1,789.80
5,759.65
Dikurang:
Cek Kosong (5) 253.20
Kesalahan pencatatan cek no. 742 ($491 – $419) (7) 72.00
Beban Administrasi Bank ($25 + $5.50) 30.50 355.70
Saldo Kas seharusnya pada 30 Juni $5,403.95

(b)
Cash 1,789.80
Accounts Receivable 30.00
Accounts Payable 523.80
Notes Receivable 1,200.00
Interest Revenue 36.00

Accounts Receivable 253.20

Accounts Payable 72.00
Office Expense (Bank Charges) 30.50
Cash 355.70
SOAL 2
Tanggal 31 Desember 2009, PT Ammar memiliki akun Receivable sebesar
$ 855.000 dan akun Allowance for doubtfull Account sebesar $ 35.000 (Credit
balance). Selama tahun 2009, daftar umur piutang dan persetase tertagihnya
adalah sebagai berikut :

Umur piutang Jumlah Persentase

(Receivable) tertagih
Kurang dari 16 hari 350.000 98 %
Antara 16 - 30 hari 250.000 90 %
Antara 31 – 45 hari 100.000 85 %
Antara 46 – 60 hari 80.000 75 %
Antara 60 – 120 hari 40.000 50 %
Lebih dari 120 hari 35.000 30 %

Diminta :
a. Buatlah Aging Schedule piutang PT Ammar
b. Butalah ayat jurnal yang diperlukan untuk meyesuaikan saldo
Allowance For Doubtfull Account.
c. Berapa nilai Net Account Receivable yang akan tertera dalam
Laporan Posisi Keuangan 31 Desember 2009?
(a)
Umur piutang Jumlah Persentase Estimasi Piutang Tak
(Receivable) tertagih Tertagih
Kurang dari 16 hari 350.000 98 % 7.000
Antara 16 - 30 hari 250.000 90 % 25.000
Antara 31 – 45 hari 100.000 85 % 15.000
Antara 46 – 60 hari 80.000 75 % 20.000
Antara 60 – 120 hari 40.000 50 % 20.000
Lebih dari 120 hari 35.000 30 % 24.500

Saldo dari Allowance for Doubtfull Acount : $111.500

(b)
Alloweance fo Dountfull Account 111.500
Cash 111.500

(c) Saldo Akun Receivable : $855.000 - (35.000+111.500)

: $855.000 - $146.500
: $708.500