Besarnya Penyisihan
2,000,000 x 5% = 100.000
Debit Kredit
40,000
40,000
30,000
30,000
Debit Kredit
Rp 480,000
Rp 480,000
Rp 15,200,000
Rp 13,600,000
Rp 680,000
Rp 480,000
Debit Kredit
Rp 1,000,000
Rp 1,000,000
Rp 999,958
Rp 42
Rp 1,000,000
Rp 1,000,000
Rp 30,000
Rp 1,030,000
-Rp 30,042
Rp 999,958
Rp 1,000,000
Rp 1,000,000
Rp 3,000,000 Rp 3,000,000
A. Buatlah Daftar Umum Piutang
UMUR PIUTANG JUMLAH % nan TIDAK TERTAGIH
1-30 HARI 1%
10/12/2013 11,250,000
9/12/2013 10,250,000
31-60 HARI 2%
20/11/2013 9,000,000
27/11/2013 11,000,000
61-90 HARI 3%
25/10/2013 13,000,000
6/10/2013 10,000,000
91-120 HARI 5%
17/09/2013 7,000,000
>120 HARI 10%
10/3/2013 10,500,000
5/8/2013 13,000,000
17/03/2013 5,250,000
JUMLAH 100,250,000 21%
PENYISIHAN KERUGIAN PIUTANG YANG DIINGINKAN
SALDO PENYISIHAN 31 DES SEBELUM PENYISIHAN
PENYESUAIAN
112,500
102,500
180,000
220,000
390,000
300,000
350,000
1,050,000
1,300,000
525,000
4,530,000
4,530,000
800,000
3,730,000