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Chapter 8
Akuntansi Piutang
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Akuntansi untuk Piutang
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Jenis-jenis Piutang
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SO 1 Identify the different types of receivables.
Piutang Usaha
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SO 1 Identify the different types of receivables.
Pengakuan Piutang Usaha
Ilustrasi: asumsi Jordache Co. pada 1 July 2011, menjual barang
dagangan ke Polo Company sebesar $1,000 dengan syarat 2/10,
n/30. Siapkan jurnal untuk mencatat transaksi ini pada buku
Jordache Co.
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SO 2 Explain how companies recognize accounts receivable.
Pengakuan Piutang Usaha
Ilustrasi: Tanggal 5 Juli, Polo mengembalikan barang dagangan
sebesar $100 ke Jordache Co.
Illustration 8-3
Illustration 8-4
* $800,000 x 1%
Persentase Penjualan
Menekankan pada penandingan beban dengan pendapatan.
Saat perusahaan membuat jurnal penyesuaian, perusahaan
mengabaikan keberadaaan saldo penyisihan piutang tak
tertagih
Illustration 8-6
Persentase Piutang
Ilustrasi: jika necara saldo menunjukkan akun penyisihan piutang
tak tertagih dengan saldo kredit sebesar $528, perusahaan akan
membuat jurnal penyesuaian berikut ini:
* $2,228 - 528
Persentase Piutang
Illustration 8-8
Kesimpulan
Pendekatan persentase penjualan:
Fokus pada estimasi “beban piutang tak tertagih”, keberadaan
saldo akun penyisihan diabaikan untuk jurnal penyesuaian.
Metode ini merealisasikan penandingan beban dan
pendapatan
Pendekatan persentase piutang:
Penilaian yang akurat dari piutang pada Laporan Posisi Keuangan .
Metode dapat juga diaplikasikan menggunakan daftar umur
piutang.
Saldo akun penyisihan dipertimbangkan untuk jurnal penyesuaian.
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SO 4 Describe the entries to record the disposition of accounts receivable.
Disposisi Piutang Usaha
Penjualan piutang
Faktor
Membeli piutang dari perusahaan dan kemudian
mengumpulkan pembayaran langsung dari konsumen.
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SO 4 Describe the entries to record the disposition of accounts receivable.
Disposisi Piutang Usaha
Kas 588,000
Beban imbalan jasa 12,000
Piutang usaha 600,000
($600,000 x 2% = $12,000)
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SO 4 Describe the entries to record the disposition of accounts receivable.
Disposisi Piutang Usaha
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SO 4 Describe the entries to record the disposition of accounts receivable.
Credit Card Sales (Penjualan kartu kredit)
Kas 970
Beban imbalan jasa 30
Penjualan 1,000
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SO 4 Describe the entries to record the disposition of accounts receivable.
Notes Receivable (Wesel Tagih)
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SO 5 Compute the maturity date of and interest on notes receivable.
Notes Receivable (Wesel Tagih)
Untuk orang yang menerima pembayaran (Payee), surat promesnya
adalah wesel tagih
Untuk orang yang harus membayar (Maker), surat promesnya adalah
wesel bayar Illustration 8-10
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SO 5 Compute the maturity date of and interest on notes receivable.
Notes Receivable (Wesel Tagih)
Hari
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SO 5 Compute the maturity date of and interest on notes receivable.
Notes Receivable (Wesel Tagih)
Nilai Tingkat
Bunga = nominal X bunga X periode
promes tahunan
Illustration 8-14
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SO 5 Compute the maturity date of and interest on notes receivable.
Notes Receivable (Wesel Tagih)
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SO 6 Explain how companies recognize notes receivable.
Notes Receivable (Wesel Tagih)
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SO 7 Describe how companies value notes receivable.
Notes Receivable (Wesel Tagih)
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SO 8 Describe the entries to record the disposition of notes receivable.
Notes Receivable (Wesel Tagih)
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SO 8 Describe the entries to record the disposition of notes receivable.
Notes Receivable (Wesel Tagih)
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SO 8 Describe the entries to record the disposition of notes receivable.
Notes Receivable (Wesel Tagih)
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SO 8 Describe the entries to record the disposition of notes receivable.
Notes Receivable (Wesel Tagih)
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SO 8 Describe the entries to record the disposition of notes receivable.
Notes Receivable (Wesel Tagih)
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SO 8 Describe the entries to record the disposition of notes receivable.
Penyajian dan Analisis Laporan
Penyajian
Mengidentifikasi dalam laporan posisi keuangan atau dalam
Ne catatan setiap jenis utama piutang.
Ra Melaporkan piutang jangka pendek di aset lancar.
ca
Melaporkan nilai bruto piutang dan penyisihan piutang tak
tertagih.
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SO 9 Explain the statement presentation and analysis of receivables.
Statement Presentation and Analysis
Analisis
Illustration 8-15
Penjualan Perputaran
Piutang Usaha
kredit : = piutang
bersih rata-rata
bersih usaha
$ 14.901 : $ 861 + $ 728 = 18,8 kali
2
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SO 9 Explain the statement presentation and analysis of receivables.
Statement Presentation and Analysis
Analisis
Illustration 8-16
Periode
Hari dalam Perputaran
: = pengumpulan rata-
tahun piutang usaha
rata dalam hari
365 hari : 18,8 kali = 19,4 hari
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SO 9 Explain the statement presentation and analysis of receivables.
Memahami U.S. GAAP
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Memahami U.S. GAAP
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Copyright
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