a.

Metode Umur Piutang

Lancar 1-30 hari 31-60 hari 61-180 hari >180 hari
34,000 87,000 455,000 636,000 27,000
57,000 134000 55,000 33,000 76,000
36,000 13,000
Total Piutang 127,000 221,000 510,000 669,000 116,000
% tak tertagih 0.5% 2% 5% 10% 20%
Penyisihan Piutang 635 4,420 25,500 66,900 23,200 120,655

1
31-Dec-16 Bad Debt Expense 70,655
Allowance for Doubtful Accounts 70,655
2
31-Dec-16 Allowance for Doubtful Accounts 79,345
Bad Debt Expense 79,345

b. metode % sales
Penjualan 5,000,000
BDE 2%
BDE 100,000
Jurnal untuk kedua nilai afda:
31-Dec-16 Bad Debt Expense 100,000
Allowance for Doubtful Accounts 100,000
 AFDA
jan 1 bal. 50,000
dec 31 adj. 70,655
dec 31 bal. 120,655

AFDA
jan 1 bal. 200,000
dec 31 adj. 79,345
dec 31 bal. 120,655

AFDA
jan 1 bal. 50,000
dec 31 adj. 100,000
dec 31 bal. 150,000

AFDA
jan 1 bal. 200,000
dec 31 adj. 100,000
dec 31 bal. 300,000
No. Kriteria % tidak tertagih No Nama Pelanggan Tanggal Jatuh Tempo
1 Lancar 0.5% 1 BA Yon 15-Oct-16
2 1-30 hari 2% 2 BA Yon 22-Dec-16
3 31-60 hari 5% 3 BA Yon 12-Sep-16
4 61-180 hari 10% 4 BA Yon 20-Oct-16
5 >180 hari 20% 5 OL Choi 10-Dec-16
6 OL Choi 1-Nov-16
7 RC Han 19-Feb-17
8 TE Song 1-Jun-16
9 TE Song 5-Aug-16
10 TO Bae 4-Nov-16
11 TO Bae 5-Jan-17
12 TO Bae 2-Dec-16
TOTAL
Jumlah Piutang
636,000
34,000
27,000
33,000
87,000
455,000
57,000
76,000
13,000
55,000
36,000
134,000
1,643,000