Penjualan Piutang
Factor merupakan perusahaan keuangan atau bank yang membeli piutang
dari perusahaan untuk mendapatkan fee.
Ilustrasi
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.
Analisis Piutang
Rasio ini digunakan untuk :
Menilai likuiditas piutang
Mengukur jumlah rata – rata perusahaan mengumpulkan piutang
selama periode berjalan.