Bab 8 Akuntansi Untuk Piutang Usaha

8/12/2019 Bab 8 Akuntansi Untuk Piutang Usaha

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Chapter 8Receivables

Accounting, 21 st Edition

Warren Reeve Fess

PowerPoint Presentation by Douglas CloudProfessor Emeritus of Accounting

Pepperdine University

Copyright 2004 South-Western, a divisionof Thomson Learning. All rights reserved.

Task Force Image Gal lery clip art included in thiselectronic presentation is used with the permission ofNVTech Inc.


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Classification of Receivables

Accounts Receivable Piutang Usaha: timbulkarena penjualan barang atau jasa secarakredit, biasanya umurnya jangka pendek

Notes Receivable Wesel Tagih,didasarkanpada suatu surat promes dari debitur.

Other Receivables contoh: interestreceivable, taxes receivable, and receivables

from officers and employees.


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Acctg.Info

Collections

Invoice

Acctg.Info.

Accounting

Goodsor

services

Sales

Separating the Receivable Functions

Credit

Info.CreditApproval


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Seringkali suatu

perusahaan menjual piutangnya kepada pihaklain. Tansaksi ini disebut

factoring of Receivable


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ACCOUNT RECEIVABLE

Saat timbul Saat Pelunasan Saat tak tertagih


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Saat timbul

Penjualan kredit/Sales meminjamkan uang tunai/Cash

Jurnal Account Receivable

Cash/Sale


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Piutang Tak Tertagih/Uncollectible Account/

Bad-Debt Account /Doubtfull Account/


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Uncollectible AccountPiutang tak tertagih

Metode Penghapusan Piutang tak tertagih

1.Metode Cadangan ( Allowance Method)2.Metode Langsung ( Direct Write-off)


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Metode ini sesuai dengan matching principle.Setiap akhir periode akan dibentuk suatu cadanganatas piutang yang kemungkinan tidak tertagih

berdasarkan Estimasi.Jurnal yang akan dibuat untuk mencatat pembentukancadangan :Uncollectible Accounts Expense

Allowance for Uncllectible Accounts Pada saat benar-benar terdapat piutang yang taktertagih maka akan di jurnal:

Allowance for Uncollectible Accounts

Accounts Receivable .

The Allowance MethodMetode Cadangan


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The Allowance Method

Dec. 31 Uncollectible Accounts Expense 4 000 00

Allowance for Uncollectible Accounts 4 000 00

31 Des, dari saldo Piutang $ 105,000diestimasikan terdapat piutang yang

kemungkinan tak tertagih sebesar $4,000

Adjusting Entry


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mlah piutang yang mungkin bisagih $101,000 ($105,000 $4,000),

ebut net r ealizable value (NRV) .


The adjusting entry

reduces receivables tothe NRV and matchesuncollectible expenses

with revenues.


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Receivableson the

Balance Sheet


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AssetsCurrent assets:

Cash $119,500

Notes receivable 250,000 Accounts receivable $445,000Less : allowance forUncollectible accounts 15,000 430,000

Interest receivable 14,500Merchandise inventory 714,000

Crabtree Co. Balance SheetDecember 31, 2006

Highlighted items are receivables


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JurnalPenyesuaiandibuat untukmembentuk

cadanganAllowance

forDoubtfulAccounts



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Pada saat piutang benar-benardihapus maka

akan mengurangicadangan



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On January 21, diketahuiterdapat piutang yang benar2tidak tertagih sebesar $610

Jan. 21 Allowance for Uncollectible Accounts 610 00

Accounts Receivable John Parker 610 00

To write off the uncollectible

account.



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On June 10, the written-offaccount is collected.

Jun. 10 Accounts Receivable John Parker 610 00

To reinstate the accountwritten off on Jan. 21.

Apabila piutang yangsebelumnya sudah dihapus

ternyata dapat ditagihkembali

Allowance for Uncollectible Accounts 610 00



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Saat cash diterima dari pelunasan piutang

Jun. 10 Cash 610 00

Accounts Receivable John Parker 610 00

To record collection onaccount.



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Menghitung Estimasi Beban Piutang TakTertagih

1. Berdasarkan penjualan (percentage of sales).Penjualan yang dimaksud adalah penjualankredit. Contoh Credit sales th berjalan$300,000 dan estimasi piutang tak tertagihditetapkan 1%. Maka jumlah UncollectibleAccounts Expense = $3,000.

Dalam menghitung besarnya estimasi atas piutang

tak tertagih bisa dihitung dengan 2 dasar yaitu:



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Dec. 31 Uncollectible Accounts Expense 3 000 00

Allowance for Uncollectible Accounts 3 000 00

Adjusting Entry

Based on a Percentage of Sales



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The ABC company, Credit Sales selamatahun berjalan $100,000. saldo A/R$30,500. Saldo allowance for doubtfulaccounts $350 (Cr.). Diestimasikan 3%

dari Credit Sales tidak tertagih

Percentage of Credit Sales

Jurnal Penyesuaian yang harus dibuat?


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Bad Debt Expense 3,000Allowance for Doubtful Accounts .. 3,000To record estimated uncollectibleaccounts for the year.

The ABC company, Credit Sales selamatahun berjalan $100,000. saldo A/R

$30,500. Saldo allowance for doubtfulaccounts $350 (Cr.). Diestimasikan 3%

dari Credit Sales tidak tertagih


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Allowance for Doubtful Accounts

Balance 350 Adjusting 3,000Dec. 31, Bal. 3,350


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2. Berdasarkan Analisa Saldo Piutang Besarnya cadangan piutang tat tertagih dihitungerdasarkan saldo piutang. Maka hasil

perhitungan harus memperhatikan saldoCadangan sebelumnya.Contoh: Saldo piutang $ 100,000. Cadangan

Piutang tak tertagih awal $ 200. apabila

ditetapkan besarnya cadangan th ini adl 1%,maka Beban piutang taktertagih yang harusdicatat sebesar $ 800 ((1%x100,000)-200)


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Dec. 31 Uncollectible Accounts Expense 800 00

Allowance for Uncollectible Accounts 800 00

Adjusting Entry

Based on an Analysis of Receivables


P t f A t


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Percentage of AccountsReceivable

Bad Debt Expense.. 1,175Allowance for Doubtful Accounts. 1,175To record estimated uncollectibleaccounts for the year.

What is the entry to record estimated bad debts?

($30,500 x .05) - $350

The ABC company, Credit Sales selamatahun berjalan $100,000. saldo A/R

$30,500. Saldo allowance for doubtfulaccounts $350 (Cr.). Diestimasikan 5%

dari Saldo A/R tidak tertagih

P t f A t


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Balance 350 Adjusting 1,175Dec. 31, Bal. 1,525

P t f A t


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Adjusting 1,875Dec. 31, Bal. 1,525

Balance 350

Apa pengaruhnyakalo saldo Allowanceadalah Debit $350?



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AGING SKEDULE

Not Days Past DuePast over

Customer Balance Due 1-30 31-60 61-90 91-180 181-365 365

Ashby & Co. $ 150 $ 150B. T. Barr 610 $ 350 $260Brock Co. 470 $ 470

Saxon Woods 160 160

Total $86,300 $75,000 $4,000 $3,100 $1,900 $1,200 $800 $300

Total accounts receivableshown by age.


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2% 5% 10% 20% 30% 50% 80%Uncollectibles

PERCENT

% ditentukan berdasarkanpengalaman tahun2 sebelumnya

Daftar Umur Piutang dan % Estimasi piutang taktertagih




Saxon Woods 160 160

Total $86,300 $75,000 $4,000 $3,100 $1,900 $1,200 $800 $300


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2% 5% 10% 20% 30% 50% 80%Uncollectibles

PERCENT

AMOUNT $3,390 = $1,500 $200 $310 $380 $360 $400 $240

Accounts Receivable Aging and Uncollectibles




Saxon Woods 160 160

Total $86,300 $75,000 $4,000 $3,100 $1,900 $1,200 $800 $300


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Year-End Adjustment for Uncollectibles

General LedgerAccounts Receivable

86,300A

Allowance for Doubtful Accts.510

Uncollectible Accts. Expense

Accounts receivable $86,300Less allowance for

doubtful accounts 3,390

Net realizable value $82,910

Balance Sheet

A

Balances before adjustmentA

Year-end adjustment:$3,390 $510 = $2,880B 2,880B

2,880 B

Balance after adjustmentC

3,390 C


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Metode ini dianggap tidak sesuai denganmatching principle

Piutang akan di hapuskan pada saat benar-benar tidak tertagihJurnal:Uncollectible Accounts Expense xx

Accounts Receivable xx

The Direct Write-Off MethodMetode Penghapusan langsung


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The Direct Write-Off Method

On May 10, Diketahui Piutang Kepada Ny. A sebesar $420, terbukti tidakdapat ditagih

May 10 Uncollectible Accounts Expense 420 00

Accounts Receivable D. L. Ross 420 00

To write off an uncollectibleaccount.


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Seandainya piutang yang sudah dihapusternyata dapat ditagih kembali

Nov. 1 Accounts Receivable D. L. Ross 420 00

Uncollectible Accounts Expense 420 00

To reinstate account writtenoff on May 10.


1st Entry


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Mencatat penerimaan kas atas pelunasan piutang

Nov. 1 Cash 420 00

Accounts Receivable D. L. Ross 420 00

To record collection onaccount.


2nd

Entry


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Notes Receivable

$_____________Fresno, California______________20___March 16 06

________________ _AFTER DATE _______ PROMISE TO PAY TONinety days We

THE ORDER OF ____________________________________________Judson Company _________________________________________________DOLLARSTwo thousand five hundred 00/100---------------------------

PAYABLE AT ______________________________________________City National Bank

VALUE RECEIVED WITH INTEREST AT ____10%

2,500.00

NO. _______ DUE___________________14 June 14, 2006

TREASURER, WILLIARD COMPANY

H B Lane

Payee

Maker


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Nilai nominal (principal/Face Ammount)

Tanggal notes Nama Penerima Notes (payee) dan TTdPembuat Notes (Maker)

Tempat PembayaranTgl Jatuh tempo/umur notes

Tingkat Bunga/th, jika ada

Surat sanggup membayar yang berisiinformasi mengenai:

Notes Receivable


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Notes Receivable

Dicatat sebesar Nilai Nominal Dua jenis Notes Rec:

Interest-bearing : berbunga

Non-interest-bearing : tidak berbunga


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Tanggal suatu hutang harusdilunasi disebut tanggal Jatuh

Tempo (Due Date)

Notes tgl 16 maret jatuhtempo 90 hari. Kapan Tgl

Jatuh temponya?

Notes Receivable


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Total days in note 90 days Number of days in March 31Issue date of note March 16Remaining days in March 15 days

75 days Number of days in April 30 days

45 days Number of days in May 31 days

Residual days in June 14 days

Jawab: June 14

Notes Receivable


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Notes Receivable

Jumlah yang harusdibayarkan/diterima pada tgl

jatuh tempo disebut

matur ity value .


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Notes Receivable

M aturi ty value untuk :*Interest Bearing = Nominal + Bunga*Non Interest Bearing = Nominal


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Saat Timbulnya Notes

Saat Jatuh Tempo

Penyesuaian atas Bunga terhutang

Pendiskontoan NotesSaat Jatuh tempo atas Notes ygdidiskontokan

Jurnal yang diperlukan

Notes Receivable


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21 Nov 2006 Diterima Notes dari WanAbu $6,000, 12%, 30-day atas penjualan barang dagangan

Notes Receivable


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Accounting for Notes Receivable

Nov. 21 Notes Receivable 6 000 00

Sales 6 000 00Received 30-day, 12% notedated November 21, 2006.

21 Nov 2006 Diterima Notes dari WanAbu $6,000, 12%, 30-day atas penjualan barang dagangan


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21 Dec, saat jatuh tempo maka perusahaan akan menerima pelunasansebesar $6,060 ($6,000 plus $60 interest).

Dec. 21 Cash 6 060 00

Notes Receivable 6 000 00

Received principal and interest

on matured note.

Interest Revenue 60 00



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Nominal + Interest = Maturity Value$6,000 + $60.00 = $6,060.00

Nominal x Tingkat Bunga x umur = Interest

$6,000 x 12% x 30/360 = $60.00

Interest Calculation

Nilai Jatuh tempo

Notes Receivable


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Apabila pada Tgl Jatuhtempo debitur tidak bisamelunasi maka wesel tsb dinamakan dishonorednote receivable .

Dec. 21 Accounts Receivable Bunn Co. 6 060 00


To record dishonored note and

interest.

Interest Revenue 60 00

Dishonor of Notes Receivable


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Diterima wesel tgl 1 Desember 2006 atas pelunasan piutang dari Tn. X, $4000, 90-day,

12%

Dec. 1 Notes Receivable 4 000 00Accounts Receivable Crawford

Company 4 000 00Received note in settlement of

account.



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Pada akhir periode perlu dibuat penyesuaian atas bunga

Dec. 31 Interest Receivable 40 00

Interest Revenue 40 00Adjusting entry for accruedinterest.



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On March 1, 2004, $4,120 is received forthe note ($4,000) and interest ($120).

Mar. 1 Cash 4 120 00


Interest Receivable 40 00

Interest Revenue 80 00Received payment on note andinterest.

$4,000 x0.12 x60/360



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Discount Rate : tarif diskon atas penjualan N/R

Discount Per iod : periode antara tgl penjualan tgl jatuh tempo

Discounting Notes Receivable

Formulas for Discounting


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Formulas for DiscountingNotes

Face Ammount = xxxxInterest = FA x % = xx +Maturity Value = xxxxDiscount= % Disc x MV x disc period = xx -Proceed = xxx


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Example: Discounting

The original note is a 3-month, $1,000 note at14% interest. What is the journal entry if thenote was discounted after one month at 16%?

Interest = $1,000 x .14 x 3/12 = $ 35.00Maturity value = $1,000 + $35 = $1,035.00Discount = $1,035 x .16 x 2/12 = $ 27.60Proceeds = $1,035 - $27.60 = $1,007.40

Cash. 1,007.40Interest Revenue... 7.40

Note Receivable... 1,000.00


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Apabila Saat jatuh tempo tidaktertagih

Account Receivable . 1,035.00Cash.............................................1,035.00


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FinancialAnalysis andInterpretation

Accounts Receivable Turnover Net sales

Average accounts receivable


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Accounts Receivable Turnover

2006 2005Net sales on account $36,000,000 $32,500,000Accounts receivable (net):

Beginning of year $ 1,080,000 $1,050,000End of year 1,220,000 1,080,000Total $2,300,000 $2,130,000Average $1,150,000 $1,115,000

Accounts receivable turnover 31.3 times 29.1 ti mes

$36,000,000$1,150,000

$32,500,000$1,115,000

Use: To assess the efficiencyin collecting receivablesand in the managementof credit.


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Number of Days Sales in Receivables

Accounts receivable, end of yearAverage daily sales on account

$1,220,000($36,000,000 365 days)

=12.4 days

Use: To assess the efficiency in collectingreceivables and in the management of credit.

Accounts receivable, end of yearAverage daily sales


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Chapter 8

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Bab 8 Akuntansi Untuk Piutang Usaha