PD FIFA BAHARI

General Journal
Mei 2017

Date Account Name & Description Ref Debit Credit

Mei 4 Cash In Bank Rp -
2017 Notes Receivable Rp -
Interest Revenue Rp -
(pendiskontoan wesel berbunga)
Perhitungan :
Nilai Nominal Rp 20,000,000
Bunga 12% X 90/360 X Rp 20.000.000 Rp 600,000
NJT Rp 20,600,000
Diskonto 9% X 88/360 X Rp 20.600.000 Rp (453,200)
Nilai tunai saat jatuh tempo Rp 20,146,800

5 Notes Receivable Rp -
Account Receivable Rp -
(penarikan wesel)

8 Cash Rp -
Interest Expense Rp -
Notes Receivable Rp -
(pendiskontoan wesel berbunga)
Perhitungan :
Nilai Nominal Rp 18,000,000
Bunga 12% X 60/360 X Rp 18.000.000 Rp 360,000
NJT Rp 18,360,000
Diskonto 15% X 53/360 X Rp 18.360.000 Rp (405,450)
Nilai tunai saat jatuh tempo Rp 17,954,550

15 Cash In Bank
Interest Expense
Notes Receivable
(pendiskontoan wesel berbunga)
Perhitungan :
Nilai Nominal Rp 50,000,000
Diskonto 15% X 3/12 X Rp 50.000.000 Rp (1,875,000) hari diskonto 88 hari
Nilai tunai saat jatuh tempo Rp 48,125,000