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7-1

BAB7
KAS DAN PIUTANG

Intermediate Accounting
IFRS Edition
Kieso, Weygandt, and Warfield

7-2

Tujuan
Tujuan Pembelajaran
Pembelajaran

7-3

1.

Mengidentifikasi kas.

2.

Menunjukkan cara melaporkan kas dan item terkait.


terkait

3.

Mendefinisikan piutang dan mengidentifikasi jenis piutang.

4.

Menjelaskan isu-isu akuntansi yang berkaitan dengan pengakuan piutang.


piutang

5.

Menjelaskan isu-isu akuntansi yang berkaitan dengan penilaian piutang.


piutang

6.

Menjelaskan isu-isu akuntansi terkait dengan pengakuan wesel tagih.

7.

Menjelaskan isu-isu akuntansi yang berkaitan dengan penilaian wesel tagih.


tagih

8.

Memahami Informasi khusus yang berkaitan dengan piutang.


piutang

9.

Menjelaskan bagaimana melaporkan dan menganalisa piutang.


piutang

Cash
Cash and
and Receivables
Receivables

Kas

Piutang

Piutang Wesel

Masalah Khusus

Apa itu Kas?

Pengakuan

Pengakuan

Opsi nilai wajar

Pelaporan kas

Penilaian

Penilaian

Ringkasan pospos terkait kas

Proses evaluasi
kerugian

Penghentian
pengakuan atas
piutang
Penyajian dan
analisis

7-4

Cash
Cash
What is cash?
Sebuah asetmerupakan suatu instrumen keuangan.
Instrumen keuangan - Setiap kontrak yang menimbulkan

aset keuangan dari satu entitas dan kewajiban keuangan


atau kepentingan ekuitas entitas lain.
Illustration 7-1
Types of
Assets

7-5

LO 1 Identify items considered cash.

Cash
Cash
What is cash?
Aset yang paling likuid, tergolong aset lancar
Alat pembayaran.
Dasar untuk mengukur dan sebagai laporan bagi

seluruh pos lainnya.


Examples: mata uang, dana yang tersedia pada deposito di bank,
money order, cek bersertifikat, cek kontan, cek pribadi, bank draft dan
tabungan.

7-6

LO 1 Identify items considered cash.

Cash
Cash
Reporting Cash
Cash equivalent
Investasi jangka pendek ( 3 bulan), investasi yang
sangat likuid
(a) dapat segera dikonversikan menjadi kas, dan
(b) So near their maturity that they present insignificant
risk of changes in interest rates.
Examples: Treasury bills, commercial paper, dan reksa dana pasar
uang.
7-7

LO 2 Indicate how to report cash and related items.

Cash
Cash
Restrictied cash
When material in amount:
Dipisahkan dari rekening kas
Aktiva lancar dan aktiva tidak lancar
Examples, dibatasi untuk: (1) perluasan pabrik, (2) masa jatuh tempo
dari utang jangka panjang, dan (3) saldo kompensasi.

7-8

LO 2 Indicate how to report cash and related items.

Cash
Cash
Bank Overdrafts
Ketika sebuah perusahaan menulis cek melebihi
jumlah kas yang ada di rekening bank.
Umumnya dilaporkan sebagai kewajiban lancar (utang
usaha)
Dikompensasikan ke rekening kas hanya ketika kas
yang tersedia hadir dalam account lain di bank yang
sama di mana pinjaman rekening koran (overdrafts)
terjadi.
7-9

LO 2 Indicate how to report cash and related items.

Cash
Cash
Summary of Cash-Related Items
Illustration 7-3

7-10

LO 2

Accounts
Accounts Receivable
Receivable
Piutang adalah klaim kepada pihak lain atas
uang, barang atau jasa
Perjanjian secara lisan
dari pembeli/pelanggan
untuk membayar barang
atau jasa yang dijual

Piutang
Piutang

7-11

Perjanjian tertulis dari


pembeli/pelanggan untuk
membayar sejumlah uang
pada tanggal tertentu di
masa depan

Piutang
Piutang Wesel
Wesel

LO 3 Define receivables and identify the different types of receivables.

Accounts
Accounts Receivable
Receivable
Piutang non-usaha
1.
2.
3.
4.
5.
6.

7-12

Uang Muka kepada petugas dan karyawan.


Uang muka kepada anak perusahaan.
Deposit untuk menutupi kerusakan atau kerugian potensial.
Deposito sebagai jaminan kinerja atau pembayaran.
Dividen dan piutang bunga.
Klaim atas:
a)
b)
c)
d)
e)

Perusahaan asuransi.
Defendants under suit.
Badan pemerintah atas pengembalian pajak.
Jasa angkutan atas barang yang rusak atau hilang.
Kreditor atas pengembalian barang, barang yang rusak dan hilang.

f)

Pelanggan atas barang-barang yang dikembalikan.


LO 3 Define receivables and identify the different types of receivables.

Accounts
Accounts Receivable
Receivable
Non-trade Receivables

7-13

Illustration 7-4
Receivables Statement
of Financial Position
Presentations

LO 3 Define receivables and identify the different types of receivables.

Accounts
Accounts Receivable
Receivable
Pengakuan Piutang
Trade
Trade diskon
diskon
Mengurangi
Mengurangiharga
harga
Tidak
Tidakdiakui
diakuidalam
dalamcatatan
catatan
akuntansi
akuntansi
Pelanggan
Pelangganditagih
ditagihsebesar
sebesar
harga
hargajual
jualsetelah
setelah
dikurangi
dikurangidiskon
diskon

7-14

10 %
Discount
for new
Retail
Store
Customers

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
Pengakuan Piutang
Cash
Cash Discounts
Discounts
(Sales
(SalesDiscounts)
Discounts)

Sebagai
Sebagaiinsentif
insentifuntuk
untuk
segera
segeradibayar
dibayar
Gross
GrossMethod
Methodvs.
vs.Net
Net
Method
Method

7-15

Payment terms
are 2/10, n/30

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
E7-5: On June 3, Bolton Company sold to Arquette Company
merchandise having a sale price of 2,000 with terms of 2/10, n/60,
f.o.b. shipping point. On June 12, the company received a check for
the balance due from Arquette Company. Prepare the journal entries
on Bolton Company books to record the sale assuming Bolton records
sales using the net method.
June 3

Accounts receivable

1,960

Sales
June 12

Cash (2,000 x 98%)


Accounts receivable

7-16

1,960
1,960
1,960

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
E7-5: On June 3, Bolton Company sold to Arquette Company
merchandise having a sale price of 2,000 with terms of 2/10, n/60,
f.o.b. shipping point. Prepare the journal entries on Bolton Company
books to record the sale assuming Bolton records sales using the
gross method, and Arquette did not remit payment until July 29.

June 3

Accounts receivable

1,960

Sales
June 12

Cash
Accounts receivable
Sales discounts forfeited

7-17

1,960
2,000
1,960
40

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
Non-Recognition of Interest Element
Sebuah perusahaan harus mengukur piutangnya dengan
nilai saat ini (present value).
In practice, perusahaan mengabaikan pendapatan
bunga yang terkait dengan piutang karena tidak material.

7-18

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
How are these accounts presented on the Statement of
Financial Position?

Account Receivable

7-19

Allowance for doubtful


acoounts

Beg.

500

25

Beg.

End.

500

25

End.

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable

7-20

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable

7-21

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
Journal entry for credit sale of $100?
Accounts receivable
Sales

Accounts Receivable

7-22

100
100

Allowance for
Doubtful Accounts

Beg.

500

25

Beg.

End.

500

25

End.

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
Journal entry for credit sale of $100?
Accounts receivable
Sales

Accounts Receivable

7-23

Beg.

500

Sale

100

End.

600

100
100

Allowance for
Doubtful Accounts
25

Beg.

25

End.

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
Collected of $333 on account?
Cash
Accounts receivable

Accounts Receivable

7-24

Beg.

500

Sale

100

End.

600

333
333

Allowance for
Doubtful Accounts
25

Beg.

25

End.

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
Collected of $333 on account?
Cash
Accounts receivable

Accounts Receivable

7-25

Beg.

500

Sale

100

End.

267

333

333
333

Allowance for
Doubtful Accounts
25

Beg.

25

End.

Coll.

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
Adjustment of $15 for estimated Bad-Debts?
Bad debt expense
15
Allowance for Doubtful Accounts

Accounts Receivable

7-26

Beg.

500

Sale

100

End.

267

333

15

Allowance for
Doubtful Accounts
25

Beg.

25

End.

Coll.

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
Adjustment of $15 for estimated Bad-Debts?
Bad debt expense
15
Allowance for Doubtful Accounts

Accounts Receivable

7-27

Beg.

500

Sale

100

End.

267

333

Coll.

15

Allowance for
Doubtful Accounts
25

Beg.

15

Est.

40

End.

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
Write-off of uncollectible accounts for $10?
Allowance for Doubtful accounts
10
Accounts receivable

Accounts Receivable

7-28

Beg.

500

Sale

100

End.

267

333

Coll.

10

Allowance for
Doubtful Accounts
25

Beg.

15

Est.

40

End.

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
Write-off of uncollectible accounts for $10?
Allowance for Doubtful accounts
10
Accounts receivable

Accounts Receivable
Beg.

500

Sale

100

End.
7-29

257

333

Coll.

10

W/O

10

Allowance for
Doubtful Accounts

W/O

25

Beg.

15

Est.

30

End.

10

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable

7-30

LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts
Accounts Receivable
Receivable
Penilaian Piutang
Klasifikasi
Net realizable value
Piutang tak tertagih
Penjualan kredit meningkatkan piutang tak tertagih

7-31

LO 5 Explain accounting issues related to valuation of accounts receivable.

Valuation
Valuation of
of Accounts
Accounts Receivable
Receivable
Piutang tak tertagih
Piutang tak tertagih adalah hilangnya potensi pendapatan,
Penurunan aset piutang and
penurunan terkait dengan pendapatan dan ekuitas.

7-32

LO 5 Explain accounting issues related to valuation of accounts receivable.

Valuation
Valuation of
of Accounts
Accounts Receivable
Receivable
Metode Akuntansi Piutang Tak Tertagih
Penghapusan Langsung
Secara teoritis tidak
diinginkan:

Penyisihan
Menggunakan estimasi:
Persentase dari penjualan

Tidak cocok

Persentasi dari piutang

Piutang tidak dinyatakan


pada nilai realisasi kas

Dianjurkan oleh IFRS

Tidak dapat diterima untuk


pelaporan keuangan
7-33

LO 5 Explain accounting issues related to valuation of accounts receivable.

Uncollectible
Uncollectible Accounts
Accounts Receivable
Receivable
Illustration 7-7

Emphasis
Emphasison
on
the
theIncome
Income
Statement
Statement

Emphasis
Emphasison
on
the
theStatement
Statement
of
ofFinancial
Financial
Position
Position

7-34

LO 5 Explain accounting issues related to valuation of accounts receivable.

Uncollectible
Uncollectible Accounts
Accounts Receivable
Receivable
Pendekatan Percentage-of-Sales
Persentase berdasarkan pengalaman masa lalu..
Biaya piutang tak tertagih berhubungan dengan akun
penjualan.
Saldo yang ada pada rekening penyisihan tidak
dianggap.

7-35

LO 5 Explain accounting issues related to valuation of accounts receivable.

Uncollectible
Uncollectible Accounts
Accounts Receivable
Receivable
Percentage-of-Sales Approach
Illustration: Gonzalez Company estimates from past experience
that about 1% of credit sales become uncollectible. If net credit
sales are $800,000 in 2011, it records bad debt expense as follows.
Bad Debt Expense
Allowance for Doubtful Accounts

8,000
8,000
Illustration 7-8

7-36

LO 5

Uncollectible
Uncollectible Accounts
Accounts Receivable
Receivable
Pendekatan Percentage-of-Receivables
Piutang dilaporkan sebesar nilai kas yang dapat
terealisasi.

Companies may apply this method using


Composite rate, or
Aging schedule.

7-37

LO 5 Explain accounting issues related to valuation of accounts receivable.

Uncollectible
Uncollectible Accounts
Accounts Receivable
Receivable
Illustration 7-9
Accounts Receivable
Aging Schedule

What entry
would Wilson
make assuming
that no balance
existed in the
allowance
account?

Bad Debt Expense


Allowance for Doubtful Accounts
7-38

37,650
37,650

LO 5 Explain accounting issues related to valuation of accounts receivable.

Uncollectible
Uncollectible Accounts
Accounts Receivable
Receivable
Illustration 7-9
Accounts Receivable
Aging Schedule

What entry
would Wilson
make assuming
the allowance
account had a
credit balance
of $800 before
adjustment?

Bad Debt Expense ($37,650 $800)


Allowance for Doubtful Accounts
7-39

36,850
36,850

LO 5 Explain accounting issues related to valuation of accounts receivable.

Recovery
Recovery of
of Uncollectible
Uncollectible Accounts
Accounts
Illustration: Assume that the financial vice president of Brown
Furniture authorizes a write-off of the $1,000 balance owed by
Randall Co. on March 1, 2012. The entry to record the write-off is:
Bad Debt Expense

1,000

Accounts Receivable

1,000

Assume that on July 1, Randall Co. pays the $1,000 amount that
Brown had written off on March 1. These are the entries:

7-40

Accounts Receivable
Allowance for Doubtful Accounts

1,000

Cash
Accounts Receivable

1,000

1,000
1,000
LO 5

Accounts
Accounts Receivable
Receivable
Proses Evaluasi Penurunan
Perusahaan menilai penurunan terhadap piutang di setiap periode pelaporan.
Peristiwa yang memungkinkan terjadinya penurunan antara lain:

7-41

1.

Masalah keuangan yang signifikan dari pelanggan.

2.

Kegagalan pembayaran.

3.

Negosiasi ulang persyaratan piutang karena kesulitan keuangan


pelanggan.

4.

Penurunan estimasi arus kas masa depan dari kelompok piutang sejak
pengakuan awal, meskipun penurunannya belum dapat diidentifikasi
dengan aset dalam kelompok perusahaan tersebut.

LO 5 Explain accounting issues related to valuation of accounts receivable.

Accounts
Accounts Receivable
Receivable
Illustration: Hector Company has the following receivables classified into
individually significant and all other receivables.

Hector determines that Yaans receivable is impaired by $15,000, and


Blanchards receivable is totally impaired. Both Randons and Fernandos
receivables are not considered impaired. Hector also determines that a
composite rate of 2% is appropriate to measure impairment on all other
receivables.
7-42

LO 5

Accounts
Accounts Receivable
Receivable
The total impairment is computed as follows.
Illustration 7-10

7-43

LO 5 Explain accounting issues related to valuation of accounts receivable.

Notes
Notes Receivable
Receivable
Didukung oleh promissory note
Instrumen yang dapat dinegosiasikan.
Ditandatangani oleh pembuat (maker).
Diklasifikasikan menjadi:
Interest bearing notes
Zero interest bearing notes

7-44

LO 6 Explain accounting issues related to recognition of notes receivable.

Zero-Interest-Bearing
Zero-Interest-Bearing Note
Note
Illustration: Jeremiah Company receives a three-year, $10,000
zero-interest-bearing note. The market rate of interest for a
note of similar risk is 9 percent. How does Jeremiah record the
receipt of the note?
i = 9%
$10,000 Principal

7-45

$0

$0

n=3

$0 Interest

LO 6 Explain accounting issues related to recognition of notes receivable.

Zero-Interest-Bearing
Zero-Interest-Bearing Note
Note
PV of Principal

$10,000
Principal
7-46

.77218
Factor

$7,721.80
Present Value

LO 6 Explain accounting issues related to recognition of notes receivable.

Zero-Interest-Bearing
Zero-Interest-Bearing Note
Note
Illustration 7-14

7-47

LO 6 Explain accounting issues related to recognition of notes receivable.

Zero-Interest-Bearing
Zero-Interest-Bearing Note
Note
Journal Entries for Zero-Interest-Bearing note
Present value of Principal

7-48

$7,721.80

LO 6 Explain accounting issues related to recognition of notes receivable.

Interest-Bearing
Interest-Bearing Note
Note
Illustration: Morgan Corp. makes a loan to Marie Co. and
receives in exchange a three-year, $10,000 note bearing interest
at 10 percent annually. The market rate of interest for a note of
similar risk is 12 percent. How does Morgan record the receipt of
the note?
i = 12%
$10,000 Principal

7-49

$1,000

$1,000

n=3

$1,000 Interest

LO 6 Explain accounting issues related to recognition of notes receivable.

Interest-Bearing
Interest-Bearing Note
Note
PV of Interest

$1,000

Interest Received
7-50

2.40183
Factor

$2,402
Present Value

LO 6 Explain accounting issues related to recognition of notes receivable.

Interest-Bearing
Interest-Bearing Note
Note
PV of Principal

$10,000
Principal
7-51

.71178
Factor

$7,118
Present Value

LO 6 Explain accounting issues related to recognition of notes receivable.

Interest-Bearing
Interest-Bearing Note
Note
Illustration: How does Morgan record the receipt of the note?
Illustration 7-13

Notes Receivable
Cash

7-52

9,520
9,520

LO 6 Explain accounting issues related to recognition of notes receivable.

Interest-Bearing
Interest-Bearing Note
Note
Illustration 7-14

7-53

LO 6 Explain accounting issues related to recognition of notes receivable.

Interest-Bearing
Interest-Bearing Note
Note
Journal Entries for Interest-Bearing Note

Cash
Notes receivable
Interest revenue

7-54

1,000
142
1,142

LO 6 Explain accounting issues related to recognition of notes receivable.

Notes
Notes Receivable
Receivable
Umumnya berasal dari:
Pelanggan yang perlu untuk memperpanjang jangka
waktu pembayaran atas piutang yang beredar.
Beresiko tinggi atau pelanggan baru.
Pinjaman untuk karyawan dan anak perusahaan.
Penjualan properti, pabrik dan peralatan.
Mayoritas berasal dari transaksi peminjaman

7-55

LO 6 Explain accounting issues related to recognition of notes receivable.

Pengakuan
Pengakuan Piutang
Piutang Wesel
Wesel

7-56

Jangka Pendek

Jangka Panjang

Dicatat
Nilai Nominal,
Dikurangi
penyisihan

Dicatat
Nilai sekarang
Dari kas yang
diperkirakan akan
tertagih

Suku Bunga

Dijual pada:

Ditetapkan = Pasar

Nilai Nominal

Ditetapkan > Pasar

Premium

Ditetapkan < Pasar

Discount

LO 6 Explain accounting issues related to recognition of notes receivable.

Notes
Notes Receivable
Receivable
Penilaian Piutang Wesel
Jangka Pendek dicatat dan dilaporkan pada nilai
realisasi bersihnya, yaitu pada jumlah nominalnya dikurangi
semua penyisihan yang diperlukan.
Jangka Panjang tes penurunan nilai sering dilakukan
secara penilaian individu. Rugi penurunan nilai diukur
sebagai selisih antara nilai tercatat piutang dan nilai
sekarang dari estimasi arus kas masa depan yang
didiskontokan pada tingkat bunga efektif awal.

7-57

LO 7 Explain accounting issues related to valuation of notes receivable.

Notes
Notes Receivable
Receivable
Illustration: Tesco Inc. has a note receivable with a carrying amount
of $200,000. The debtor, Morganese Company, has indicated that it is
experiencing financial difficulty. Tesco decides that Morganeses note
receivable is therefore impaired. Tesco computes the present value of
the future cash flows discounted at its original effective-interest rate to
be $175,000. The computation of the loss on impairment is as follows.

7-58

LO 7 Explain accounting issues related to valuation of notes receivable.

Notes
Notes Receivable
Receivable
The computation of the loss on impairment is as follows.

The entry to record the impairment loss is as follows.


Bad Debt Expense
Allowance for Doubtful Accounts

7-59

25,000
25,000

LO 7 Explain accounting issues related to valuation of notes receivable.

Special
Special Issued
Issued
Terdapat

3 (tiga) isu khusus terkait

akuntansi dan pelaporan piutang,


yaitu:
1. Fair Value Option;
2. Derecognition of receivables;
3. Presentation and analysis.
7-60

Special
Special Issued
Issued
Fair Value Option
Perusahaan memiliki pilihan untuk mencatat nilai wajar dalam
rekening mereka untuk sebagian besar aset dan kewajiban, termasuk
piutang. [6]
The IASB percaya bahwa pengukuran nilai wajar untuk instrumen
keuangan memberikan informasi yang lebih relevan dan mudah
dipahami daripada biaya historis karena mencerminkan arus nilai
setara kas dari instrumen keuangan.

[6] International Accounting Standard 39, Financial Instruments: Recognition and Measurement
(London, U.K.: International Accounting Standards Committee Foundation, 2003), paras. IN16 and 9.
7-61

LO 8

Understand special topics related to receivables.

Special
Special Issued
Issued
Pengukuran Nilai Wajar
Piutang dicatat berdasarkan nilai wajar.
Keuntungan atau kerugian yang belum direalisasi
dilaporkan sebagai bagian dari laba bersih.
Jika perusahaan memilih nilai wajar untuk piutangnya, maka
pilihan tersebut harus terus digunakan sampai perusahaan
tidak memiliki piutang.

7-62

LO 8

Understand special topics related to receivables.

Special
Special Issues
Issues Related
Related To
To Receivables
Receivables
Illustration (Recording Fair Value Option): Assume that Escobar
Company has notes receivable that have a fair value of $810,000
and a carrying amount of $620,000. Escobar decides on December
31, 2011, to use the fair value option for these receivables. This is
the first valuation of these recently acquired receivables. At
December 31, 2011, Escobar makes an adjusting entry to record
the increase in value of Notes Receivable and to record the
unrealized holding gain, as follows.

Notes Receivable

190,000

Unrealized Holding Gain or LossIncome

7-63

LO 8

190,000

Understand special topics related to receivables.

Special
Special Issued
Issued
Derecognition of receivables
Perusahaan dapat mengalihkan (misalnya, menjual) piutang
kepada perusahaan lain untuk memperoleh kas.
Alasan-alasannya:
Kompetisi.
Menjual piutang karena kekurangan kas.
Penagihan yang memakan waktu dan biaya yang mahal.
Transfer dilakukan dengan:

7-64

1.

Pinjaman yang dijaminkan

2.

Penjualan piutang
LO 8

Understand special topics related to receivables.

Penjualan
Penjualan Piutang
Piutang
Factor merupakan perusahaan keuangan atau bank yang membeli
piutang dari perusahaan untuk mendapatkan fee.
Illustration 7-19

7-65

LO 8

Understand special topics related to receivables.

Sales
Sales of
of Receivables
Receivables
Illustration: Crest Textiles, Inc. factors 500,000 of accounts
receivable with Commercial Factors, Inc., on a non-guarantee (or
without recourse) basis. Commercial Factors assesses a finance
charge of 3 percent of the amount of accounts receivable and retains
an amount equal to 5 percent of the accounts receivable (for probable
adjustments). Crest Textiles and Commercial Factors make the
following journal entries for the receivables transferred without
recourse.
Illustration 7-20

7-66

LO 8

Understand special topics related to receivables.

Penjualan
Penjualan Piutang
Piutang
Assume Crest Textiles sold the receivables on a with guarantee basis.
Illustration 7-21

7-67

LO 8

Understand special topics related to receivables.

Presentation
Presentation and
and Analysis
Analysis
Presentation:
1. Mengidentifikasi dalam laporan posisi keuangan atau dalam
catatan setiap jenis utama piutang.
2. Melaporkan piutang jangka pendek di aset lancar.
3. Melaporkan nilai bruto piutang dan penyisihan piutang tak
tertagih.
4. Melaporkan beban piutang tak tertagih dan beban imbalan jasa
sebagai beban penjualan.
5. Melaporkan pendapatan bunga pada bagian lain-lain non
operasional.
7-68

LO 9 Describe how to report and analyze receivables.

Presentation
Presentation and
and Analysis
Analysis
Analysis of Receivables
Illustration 7-24

This Ratio used to:


Menilai likuiditas piutang.
Mengukur jumlah rata-rata perusahaan mengumpulkan
piutang selama periode berjalan

7-69

LO 9 Describe how to report and analyze receivables.