LATIHAN SOAL PIUTANG

SOAL 3

a. 2% dari total penjualan kredit

2% x 4.900.000 = 98.000
Jurnal cadangan piutang
Bad debt expense
Allowance for doubtful debt

b. saldo piutang usaha Rp 400,000,000

3% dari total piutang usaha
Penyisihan piutang tak tertagih (kredit)
Saldo piutang setelah penyesuaian

Bad debt expense

Allowance for doubtful debt

c. Saldo piutang usaha Rp 400,000,000

3% dari total piutang usaha
penyisihan piutang tak tertagih (debit)

Bad debt expense

Allowance for doubtful debt

SOAL 6 a
Tanggal Nama perusahaan Saldo piutang

8/17/2019 Salon Marlisa

10/30/2015 Daya Cipta
7/3/2015 Marlina Hair Product
9/8/2015 Sania Hair care
11/23/2015 Rancak Kreasi
11/29/2015 salon indah
12/7/2015 top hair design
1/11/2016 anggun hair & nail
1/10/2016 salon mahkota
11/28/2015 patrisia wings
12/3/2015 salon lanang
 Bad debt expense
Allowance for doubtful debt

b 3% dari penjualan
3% x 150.000.000 = Rp 4,500,000
Bad debt expense
Allowance for doubtful debt

c 10% dari piutang

10% x 76.600.000 = Rp 7,660,000

Bad debt expense

Allowance for doubtful debt
 Rp 98,000
Rp 98,000

Rp 12,000,000
-Rp 2,500,000
Rp 9,500,000

Rp 9,500,000
Rp 9,500,000

Rp 12,000,000
2,500,000
Rp 14,500,000

Rp 14,500,000
Rp 14,500,000

Lewat Jatuh Tempo

Belum jatuh tempo (1%)
1-30 hari (4%) 31-60 hari (16%) 61-90 hari (25%) 91-120 hari (40%)

Rp 8,500,000

Rp 6,600,000
Rp 3,600,000
Rp 1,400,000
Rp 4,000,000
Rp 9,000,000
Rp 15,000,000
Rp 8,000,000
Rp 3,000,000
Rp 24,000,000 Rp 7,000,000 Rp 13,000,000 Rp 8,500,000 Rp 6,600,000
Rp 240,000 Rp 280,000 Rp 2,080,000 Rp 2,125,000 Rp 2,640,000
jumlah taksiran- penyisihan piutang tak tertagih = Rp 13,990,000

Rp 13,990,000
Rp 13,990,000

Rp 4,500,000
Rp 4,500,000

Rp 7,660,000
Rp 7,660,000
>120 hari (80%)
Rp 10,000,000

Rp 7,500,000

Rp 17,500,000 TOTAL
Rp 14,000,000 Rp 21,365,000