TUGAS PERTEMUAN 6

(JEREMY FIRMAN C.P/3203020035)

1. TABEL AMORTISASIX

Sisa Hutang = Hutang Awal - Dp

Sisa Hutang = Rp. 250.000.000- Rp. 187.950.000
Sisa Hutang = Rp. 62.050.000

Skedul Amortisasi Diskon Wesel

Metode Bunga Efektif
0% Diskon Wesel pada 11%

Kas yang Diterima Pendapatan Bunga Amortisasi Diskon Nilai Buku Wesel
1 Januari 2021 Rp - Rp - Rp - Rp 62,050,000
31 Desember 2021 Rp 10,000,000.00 Rp 6,825,500 Rp 6,825,500 Rp 58,875,500
31 Desember 2022 Rp 20,000,000.00 Rp 6,476,305 Rp 6,476,305 Rp 45,351,805
31 Desember 2023 Rp 30,000,000.00 Rp 4,988,699 Rp 4,988,699 Rp 20,340,504
31 Desember 2024 Rp 22,577,960.00 Rp 2,237,455 Rp 2,237,455 Rp -

2. JURNAL PENJUALAN PIUTANG

Nilai Wesel Tahun 2024 = Nilai buku wesel th 2023 + (fraksi x amortisasi diskon th 2024)
Nilai Wesel Th. 2024 = Rp. 20.340.504 + (10/12 x Rp. 2.237.455)
Nilai Wesel Th. 2024 = Rp 22.205.050

PT. Leaf Green BEYOND Commercial Factor

Cash Rp 20,428,646 Accounts (Notes) Receivable Rp 22,205,050

Due from Factor Rp 1,110,253 Due to Customer Rp 1,110,253
Loss on Sale of Receivables Rp 666,152 Interest Revenue Rp 666,152
Accounts (Notes) Receivable Rp 22,205,050 Cash Rp 20,428,646