Muhammad Nabil Faid

Nim : 225020300111080
P7.8 (LO 4) (Notes Receivable Journal Entries) On December 31, 2022, Regent
plc rendered services to Begin Group at an agreed price of £102,049, accepting
£40,000 down and agreeing to accept the balance in four equal installments of
£20,000 receivable each December 31. An assumed interest rate of 11% is imputed.
Instructions
Prepare the entries that would be recorded by Regent plc for the sale and for the
receipts and interest on the following dates. (Assume that the effective-interest
method is used for amortization purposes.)
a. December 31, 2022.
b. December 31, 2023.
c. December 31, 2024.
d. December 31, 2025.
e. December 31, 2026.

Nilai Nominal € 80,000.00 Nilai Nominal

Uang Muka € 40,000.00 PV Nominal :
Bunga Implisit 11% 20000 x (PVF 4,11%)
Jatuh Tempo 4 20000 x 3,10245
Diskonto

Skedul Amortisasi
tahun Kas Bunga Amortisasi Nilai Buku
2022 € 62,049.00
2023 € 20,000.00 € 6,825.39 € 13,174.61 € 48,874.39
2024 € 20,000.00 € 5,376.18 € 14,623.82 € 34,250.57
2025 € 20,000.00 € 3,767.56 € 16,232.44 € 18,018.14
2026 € 20,000.00 € 1,981.99 € 18,018.01

Kas € 40,000.00
Piutang Wesel € 80,000.00
31-Dec-22
Diskon Pada Piutang € 17,951.00
Pendapatan Jasa € 102,049.00
Cash € 20,000.00
Piutang Wesel € 20,000.00
31-Dec-23
Diskon Pada Piutang € 6,825.39
Pendapatan Bunga € 6,825.39
Cash € 20,000.00
Piutang Wesel € 20,000.00
31-Dec-24
Diskon Pada Piutang € 5,376.18
Pendapatan Bunga € 5,376.18
Cash € 20,000.00
Piutang Wesel € 20,000.00
31-Dec-25
31-Dec-25
Diskon Pada Piutang € 3,767.56
Pendapatan Bunga € 3,767.56
Cash € 20,000.00
Piutang Wesel € 20,000.00
31-Dec-26
Diskon Pada Piutang € 1,981.99
Pendapatan Bunga € 1,981.99
€ 80,000.00

€ 62,049.00
€ 17,951.00
Pada tanggal 10 Agustus PT Paragon memfaktorkan piutang PT Tempo senilai
Rp65.000.000 ke Bank Jago dengan jaminan (with guarantee). Bank Jago memberikan
beban keuangan sebesar 5% dan menahan jumlah yang sama sebesar 6% untuk
kemungkinan penyesuaian.

a) PT Paragon
Kas Rp 57,850,000.00
Piutang Pada Bank Jago Rp 3,900,000.00
10-Aug-18
Beban Administrasi Rp 3,250,000.00
Recourse Liability Rp 65,000,000.00

b) PT Paragon
Kas Rp 57,850,000.00
Piutang Pada Bank Jago Rp 3,900,000.00
10-Aug-18
Kerugian Penjualan Piutang Rp 3,250,000.00
Piutang Usaha Rp 65,000,000.00
 Bank jago
Piutang Usaha PT Tempo Rp 65,000,000.00
Utang Pada PT Paragon Rp 3,900,000.00
10-Aug-18
Pendapatan Bunga Rp 3,250,000.00
Kas Rp 57,850,000.00

Bank Jago
Piutang Usaha PT Tempo Rp 65,000,000.00
Utang Pada PT Paragon Rp 3,900,000.00
10-Aug-18
Pendapatan Bunga Rp 3,250,000.00
Kas Rp 57,850,000.00