YUNITA SEPTIA NUH PUS | 2223106021

Dana Tetap
Tanggal Keterangan Debit Kredit
Petty Cash 150,000
8
Cash 150,000
9 No Entry
10 No Entry
11 No Entry
12 No Entry
Petty Cash 50,000
13
Cash 50,000
13 No Entry
Maret 14 No Entry
15 No Entry
Advertising and Transport 50,000
Office Supplies and Consumption 35,000
Stamp Duty and Supplies 20,000
Telegram and Consumption 35,000
16
Electricity 25,000
Stamp Duty 7,000
Transport and Consumption 22,000
Cash 194,000

Dana Tidak Tetap

Tanggal Keterangan Debit Kredit
Petty Cash 150,000
8
Cash 150,000
Advertising and Transport 50,000
9
Petty Cash 50,000
Office Supplies and Consumption 35,000
10
Petty Cash 35,000
Stamp Duty and Supplies 20,000
11
Petty Cash 20,000
Telegram and Consumption 35,000
12
Petty Cash 35,000
Maret
Petty Cash 50,000
13
Cash 50,000
Electricity 25,000
13
Petty Cash 25,000
Stamp Duty 7,000
14
Petty Cash 7,000
Transport and Consumption 22,000
15
Petty Cash 22,000
Petty Cash 194,000
16
Cash 194,000

Account Debet
Date No Doc Explanation Receipt Payment Stamp
Supplies Other Acc
Duty
8-Mar Pembentukkan Kas Kecil 150,000
9-Mar Pemby. By. Iklan & Transport 50,000 50,000
10-Mar Pembl. Perleng. Ktr & Konsumsi 35,000 25,000 10,000
11-Mar Pembl. Materai & Perlengkapan 20,000 5,000 15,000
12-Mar Pemby. By. Telegram & Konsumsi 35,000 35,000
13-Mar Pengisian Kas Kecil 50,000 -
13-Mar Pemby. By. Listrik 25,000 25,000
14-Mar Pembl. Materai 7,000 7,000
15-Mar Pemby. By. Transport & Konsumsi 22,000 22,000
16-Mar Pengisian Kas Kecil 194,000 -
 Register Voucher
Pembayaran Hutang Voucher Pembelian Kas Kecil Serba-Serbi
Tgl No. Voucher Keterangan
(K) (D) (D) (D)
No Cek Tgl. Byr
2-Dec 316 CV.Bagus 275 12-Dec 500,000 500,000
5-Dec 317 Pengisian Kas Kecil 276 5-Dec 150,000 150,000
9-Dec 318 Pemb. By. Iklan 277 9-Dec 75,000 75,000
14-Dec 314 PT Senggol 273 14-Dec 250,000 250,000
15-Dec 319 Freight In 278 15-Dec 15,000 15,000
18-Dec 312 PT Mapan 279 18-Dec 175,000 175,000
19-Dec 320 PT Saudara 280 600,000 600,000
20-Dec 321 Pengisian Kas Kecil 281 20-Dec 120,000 120,000
28-Dec 322 Pemby. Biaya Lain 282 28-Dec 50,000 50,000

Register Cek
Hutang
No. Pot.Pembelian
Tgl Keterangan No Cek Voucher Bank (K)
Voucher (K)
(D)
5-Dec Pengisian Kas Kecil 276 317 150,000 150,000
9-Dec Pemb. By. Iklan 277 318 75,000 75,000
12-Dec CV.Bagus 275 316 500,000 10,000 490,000
14-Dec PT Senggol 273 314 250,000 5,000 245,000
15-Dec Freight In 278 319 15,000 15,000
18-Dec PT Mapan 279 312 175,000 175,000
20-Dec Pengisian Kas Kecil 281 321 120,000 120,000
22-Dec Pemby. PT Saudara 280 320 600,000 12,000 588,000
28-Dec Pemby. Biaya Lain 282 322 50,000 50,000
Neraca saldo PT Sriwijaya 31 Desember 2002 :
Accounts Receiveble 5,459,000
Allowance For Doubtfull Accounts (135,000)
Bad Debts Expense -

Syarat Umur
Nama Debitur Jumlah Tgl Faktur Sisa Hari Presentase
Pembayaran Piutang
500,000 12/12/2002 19 30 -11 0.50%
659,000 11/22/2002 39 30 9 1%
PT Gadjah Putih
400,000 10/13/2002 79 30 49 3%
1,559,000
350,000 11/25/2002 36 30 6 1%
450,000 10/9/2002 83 30 53 3%
CV Cendrawasih
250,000 9/23/2002 99 30 69 6%
1,050,000
300,000 12/3/2002 28 30 -2 0.50%
Toko Rajawali 300,000 11/10/2002 51 30 21 1%
600,000
400,000 10/7/2002 85 30 55 3%
PT Merpati 400,000 6/21/2002 192 30 162 12%
800,000
200,000 12/5/2002 26 30 -4 0.50%
500,000 9/11/2002 111 30 81 6%
CV Nuri
250,000 8/25/2002 127 30 97 10%
950,000
PT Gagak 500,000 4/27/2002 247 30 217 20%

Presentase penyisihan piutang tak tertagih :

Umur Piutang Kerugian
Belum jatuh tempo 0.50%
1-30. 1%
31-60 3%
61-90 6%
91-120 10%
121-180 12%
181-365 20%

Umur Ketertunggakkan Piutang

Langganan Jumlah
BL.JT 1-30. 31-60 61-90 91-120 121-180 181-365
PT Gadjah Putih 1,559,000 500,000 659,000 400,000
CV Cendrawasih 1,050,000 350,000 450,000 250,000
Toko Rajawali 600,000 300,000 300,000
PT Merpati 800,000 400,000 400,000
CV Nuri 950,000 200,000 500,000 250,000
PT Gagak 500,000 500,000
Jumlah 5,459,000 1,000,000 1,309,000 1,250,000 750,000 250,000 400,000 500,000

Penentuan besarnya penyisihan piutang tak tertagih

Taksiran
Umur Piutang % Kerugian Saldo Piutang
Piutang
Belum - JT 0.50% 1,000,000 5,000
1-30. 1% 1,309,000 13,090
31-60 3% 1,250,000 37,500
61-90 6% 750,000 45,000
91-120 10% 250,000 25,000
121-180 12% 400,000 48,000
181-365 20% 500,000 100,000
Jumlah 273,590
Saldo rek penyisihan piutang tak tertagih 135,000
Penyesuaian yang dicatat 138,590

Penyesuaian :
Bad Debts Expense 138,590 -
Alloawance For Doubtfull Accounts - 138,590