7-1

BAB7

KAS DAN PIUTANG

Intermediate Accounting
IFRS Edition
Kieso, Weygandt, and Warfield

7-2
 Tujuan
Tujuan Pembelajaran
Pembelajaran
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

7-3
 Cash
Cash and
and Receivables
Receivables

Kas Piutang Piutang Wesel Masalah Khusus

Apa itu Kas? Pengakuan Pengakuan Opsi nilai wajar

Pelaporan kas Penilaian Penilaian Penghentian
pengakuan atas
Ringkasan pos- Proses evaluasi
piutang
pos terkait kas kerugian
Penyajian dan
analisis

7-4
 Cash
Cash

What is cash?
Sebuah aset—merupakan 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 Perjanjian tertulis dari

dari pembeli/pelanggan pembeli/pelanggan untuk
untuk membayar barang membayar sejumlah uang
atau jasa yang dijual pada tanggal tertentu di
masa depan
Piutang
Piutang Piutang
Piutang Wesel
Wesel

7-11 LO 3 Define receivables and identify the different types of receivables.

 Accounts
Accounts Receivable
Receivable

Piutang non-usaha
1. Uang Muka kepada petugas dan karyawan.
2. Uang muka kepada anak perusahaan.
3. Deposit untuk menutupi kerusakan atau kerugian potensial.
4. Deposito sebagai jaminan kinerja atau pembayaran.
5. Dividen dan piutang bunga.
6. Klaim atas:
a) Perusahaan asuransi.
b) Defendants under suit.
c) Badan pemerintah atas pengembalian pajak.
d) Jasa angkutan atas barang yang rusak atau hilang.
e) Kreditor atas pengembalian barang, barang yang rusak dan hilang.
f) Pelanggan atas barang-barang yang dikembalikan.

7-12 LO 3 Define receivables and identify the different types of receivables.

 Accounts
Accounts Receivable
Receivable

Non-trade Receivables Illustration 7-4

Receivables Statement
of Financial Position
Presentations

7-13 LO 3 Define receivables and identify the different types of receivables.

 Accounts
Accounts Receivable
Receivable

Pengakuan Piutang

Trade
Trade diskon
diskon
Mengurangi
Mengurangiharga
harga 10 %
Tidak
Tidakdiakui
diakuidalam
dalamcatatan
catatan Discount
akuntansi
akuntansi for new
Retail
Pelanggan
Pelangganditagih
ditagihsebesar
sebesar Store
harga
hargajual
jualsetelah
setelah Customers
dikurangi
dikurangidiskon
diskon

7-14 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 Payment terms
are 2/10, n/30
Gross
GrossMethod
Methodvs.
vs.Net
Net
Method
Method

7-15 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 1,960

June 12 Cash (£2,000 x 98%) 1,960

Accounts receivable 1,960

7-16 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 1,960

June 12 Cash 2,000

Accounts receivable 1,960
Sales discounts forfeited 40

7-17 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?

Allowance for doubtful

Account Receivable acoounts
Beg. 500 25 Beg.

End. 500 25 End.

7-19 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 100
Sales 100

Allowance for
Accounts Receivable Doubtful Accounts
Beg. 500 25 Beg.

End. 500 25 End.

7-22 LO 4 Explain accounting issues related to recognition of accounts receivable.

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

Allowance for
Accounts Receivable Doubtful Accounts
Beg. 500 25 Beg.
Sale 100

End. 600 25 End.

7-23 LO 4 Explain accounting issues related to recognition of accounts receivable.

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

Allowance for
Accounts Receivable Doubtful Accounts
Beg. 500 25 Beg.
Sale 100

End. 600 25 End.

7-24 LO 4 Explain accounting issues related to recognition of accounts receivable.

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

Allowance for
Accounts Receivable Doubtful Accounts
Beg. 500 25 Beg.
Sale 100 333 Coll.

End. 267 25 End.

7-25 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 15

Allowance for
Accounts Receivable Doubtful Accounts
Beg. 500 25 Beg.
Sale 100 333 Coll.

End. 267 25 End.

7-26 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 15

Allowance for
Accounts Receivable Doubtful Accounts
Beg. 500 25 Beg.
Sale 100 333 Coll. 15 Est.

End. 267 40 End.

7-27 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 10

Allowance for
Accounts Receivable Doubtful Accounts
Beg. 500 25 Beg.
Sale 100 333 Coll. 15 Est.

End. 267 40 End.

7-28 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 10

Allowance for
Accounts Receivable Doubtful Accounts
Beg. 500 25 Beg.
Sale 100 333 Coll. 15 Est.
10 W/O W/O 10

End. 257 30 End.

7-29 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 Penyisihan

Secara teoritis tidak Menggunakan estimasi:
diinginkan: Persentase dari penjualan
Tidak cocok Persentasi dari piutang
Piutang tidak dinyatakan Dianjurkan oleh IFRS
pada nilai realisasi kas
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 8,000

Allowance for Doubtful Accounts 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 37,650

Allowance for Doubtful Accounts 37,650

7-38 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) 36,850

Allowance for Doubtful Accounts 36,850

7-39 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:

Accounts Receivable 1,000

Allowance for Doubtful Accounts 1,000
Cash 1,000
Accounts Receivable 1,000
7-40 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:

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.

7-41 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 Yaan’s receivable is impaired by $15,000, and

Blanchard’s receivable is totally impaired. Both Randon’s and Fernando’s
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

$0 $0 $0 Interest

0 1 3 3 4
n=3

7-45 LO 6 Explain accounting issues related to recognition of notes receivable.

 Zero-Interest-Bearing
Zero-Interest-Bearing Note
Note

PV of Principal

$10,000 x .77218 = $7,721.80

Principal Factor Present Value

7-46 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 $7,721.80

7-48 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

$1,000 $1,000 $1,000 Interest

0 1 2 3 4
n=3

7-49 LO 6 Explain accounting issues related to recognition of notes receivable.

 Interest-Bearing
Interest-Bearing Note
Note

PV of Interest

$1,000 x 2.40183 = $2,402

Interest Received Factor Present Value

7-50 LO 6 Explain accounting issues related to recognition of notes receivable.

 Interest-Bearing
Interest-Bearing Note
Note

PV of Principal

$10,000 x .71178 = $7,118

Principal Factor Present Value

7-51 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 9,520

Cash 9,520

7-52 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 1,000
Notes receivable 142
Interest revenue 1,142

7-54 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

Jangka Pendek Jangka Panjang

Dicatat Dicatat
Nilai Nominal, Nilai sekarang
Dari kas yang
Dikurangi diperkirakan akan
penyisihan tertagih

Suku Bunga Dijual pada:

Ditetapkan = Pasar Nilai Nominal
Ditetapkan > Pasar Premium
Ditetapkan < Pasar Discount

7-56 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 Morganese’s 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 25,000

Allowance for Doubtful Accounts 25,000

7-59 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 Loss—Income 190,000

7-63 LO 8 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:

1. Pinjaman yang dijaminkan
2. Penjualan piutang

7-64 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.