Chapter 7 - KAS DAN PIUTANG - Kieso - Terjemahan - PPT

7-1
BAB7
KAS DAN PIUTANG
Intermediate Accounting
IFRS Edition
Kieso, Weygandt, and Warfield
7-2
Tujuan Pembelajaran
1. Mengidentifikasi kas.
2. Menunjukkan cara melaporkan kas dan item terkait.

terkait
3. Mendefinisikan piutang dan mengidentifikasi jenis piutang.
4. Menjelaskan isu-isu akuntansi yang berkaitan dengan pengakuan piutang.

piutang
5. Menjelaskan isu-isu akuntansi yang berkaitan dengan penilaian piutang.

piutang
6. Menjelaskan isu-isu akuntansi terkait dengan pengakuan wesel tagih.
7. Menjelaskan isu-isu akuntansi yang berkaitan dengan penilaian wesel tagih.

tagih
8. Memahami Informasi khusus yang berkaitan dengan piutang.

piutang
9. Menjelaskan bagaimana melaporkan dan menganalisa piutang.

piutang
7-3
Cash and Receivables
Kas Piutang Piutang Wesel Masalah Khusus
Apa itu Kas? Pengakuan Pengakuan Opsi nilai wajar

Pelaporan kas Penilaian Penilaian Penghentian
Ringkasan pos- Proses evaluasi pengakuan atas
piutang
pos terkait kas kerugian
Penyajian dan
analisis
7-4
Cash
What is cash?
Sebuah aset—merupakan suatu instrumen keuangan.
Instrumen keuangan - Setiap kontrak yang menimbulkan

aset keuangan dari satu entitas dan kewajiban keuangan
atau kepentingan ekuitas entitas lain.
Illustration 7-1
Types of
Assets
7-5 LO 1 Identify items considered cash.

Cash
What is cash?
► Aset yang paling likuid, tergolong aset lancar
► Alat pembayaran.
► Dasar untuk mengukur dan sebagai laporan bagi

seluruh pos lainnya.
Examples: mata uang, dana yang tersedia pada deposito di bank,

money order, cek bersertifikat, cek kontan, cek pribadi, bank draft dan
tabungan.
7-6 LO 1 Identify items considered cash.

Cash
Reporting Cash
Cash equivalent
Investasi jangka pendek (≤ 3 bulan), investasi yang
sangat likuid
(a) dapat segera dikonversikan menjadi kas, dan
(b) So near their maturity that they present insignificant

risk of changes in interest rates.
Examples: Treasury bills, commercial paper, dan reksa dana pasar

uang.
7-7 LO 2 Indicate how to report cash and related items.
Cash
Restrictied cash
When material in amount:
Dipisahkan dari rekening kas
Aktiva lancar dan aktiva tidak lancar
Examples, dibatasi untuk: (1) perluasan pabrik, (2) masa jatuh tempo
dari utang jangka panjang, dan (3) saldo kompensasi.

Cash
Bank Overdrafts
Ketika sebuah perusahaan menulis cek melebihi

jumlah kas yang ada di rekening bank.
Umumnya dilaporkan sebagai kewajiban lancar (utang

usaha)
Dikompensasikan ke rekening kas hanya ketika kas

yang tersedia hadir dalam account lain di bank yang
sama di mana pinjaman rekening koran (overdrafts)
terjadi.

Cash
Summary of Cash-Related Items

Illustration 7-3
7-10 LO 2
Accounts Receivable
Piutang adalah klaim kepada pihak lain atas

uang, barang atau jasa
Perjanjian secara lisan Perjanjian tertulis dari

dari pembeli/pelanggan pembeli/pelanggan untuk
untuk membayar barang membayar sejumlah uang
atau jasa yang dijual pada tanggal tertentu di
masa depan
Piutang Piutang Wesel
7-11 LO 3 Define receivables and identify the different types of receivables.

Accounts Receivable
Piutang non-usaha
1. Uang Muka kepada petugas dan karyawan.
2. Uang muka kepada anak perusahaan.
3. Deposit untuk menutupi kerusakan atau kerugian potensial.
4. Deposito sebagai jaminan kinerja atau pembayaran.
5. Dividen dan piutang bunga.
6. Klaim atas:
a) Perusahaan asuransi.
b) Defendants under suit.
c) Badan pemerintah atas pengembalian pajak.
d) Jasa angkutan atas barang yang rusak atau hilang.
e) Kreditor atas pengembalian barang, barang yang rusak dan hilang.
f) Pelanggan atas barang-barang yang dikembalikan .

Accounts Receivable
Non-trade Receivables Illustration 7-4

Receivables Statement
of Financial Position
Presentations

Accounts Receivable
Pengakuan Piutang
Trade diskon
Mengurangi harga
10 %
Tidak diakui dalam catatan Discount
akuntansi for new
Pelanggan ditagih sebesar Retail
harga jual setelah Store
dikurangi diskon Customers
7-14 LO 4 Explain accounting issues related to recognition of accounts receivable.

Accounts Receivable
Pengakuan Piutang
Cash Discounts
(Sales Discounts)
Sebagai insentif untuk
segera dibayar Payment terms
are 2/10, n/30
Gross Method vs. Net
Method

Accounts Receivable
E7-5: On June 3, Bolton Company sold to Arquette Company

merchandise having a sale price of £2,000 with terms of 2/10, n/60,
f.o.b. shipping point. On June 12, the company received a check for
the balance due from Arquette Company. Prepare the journal entries
on Bolton Company books to record the sale assuming Bolton
records sales using the net method.
June 3 Accounts receivable 1,960

Sales
June 12 Cash
1,960
(£2,000 x 98%) 1,960
Accounts receivable 1,960

Accounts Receivable
E7-5: On June 3, Bolton Company sold to Arquette Company

merchandise having a sale price of £2,000 with terms of 2/10, n/60,
f.o.b. shipping point. Prepare the journal entries on Bolton Company
books to record the sale assuming Bolton records sales using the
gross method, and Arquette did not remit payment until July 29.
June 3 Accounts receivable 1,960

Sales
June 12 Cash
1,960 2,000
Accounts receivable 1,960
Sales discounts forfeited 40

Accounts Receivable
Non-Recognition of Interest Element

Sebuah perusahaan harus mengukur piutangnya dengan
nilai saat ini (present value).
In practice, perusahaan mengabaikan pendapatan

bunga yang terkait dengan piutang karena tidak material.

Accounts Receivable
How are these accounts presented on the Statement of

Financial Position?
Allowance for doubtful

Account Receivable acoounts
Beg. 500 25 Beg.
End. 500 25 End.

Accounts Receivable
ABC Corporation
Statement of Financial Position (partial)
Current Assets:
Merchandise inventory $ 812
Prepaid expense 40
Accounts receivable 500
Less: Allowance for doubtful accounts (25) 475
Cash 330
Total current assets 1,657

Accounts Receivable
ABC Corporation
Current Assets:
Prepaid expense 40
Accounts receivable, net of $25 allowance 475
Cash 330

Accounts Receivable
Journal entry for credit sale of $100?
Sales 100
Allowance for
Accounts Receivable Doubtful Accounts
Beg. 500 25 Beg.
End. 500 25 End.

Accounts Receivable
Journal entry for credit sale of $100?
Sales 100
Allowance for
Beg. 500 25 Beg.
Sale 100
End. 600 25 End.

Accounts Receivable
Collected of $333 on account?
Cash 333
Allowance for
Beg. 500 25 Beg.
Sale 100
End. 600 25 End.

Accounts Receivable
Collected of $333 on account?
Cash 333
Allowance for
Beg. 500 25 Beg.
Sale 100 333 Coll.
End. 267 25 End.

Accounts Receivable
Adjustment of $15 for estimated Bad-Debts?
Bad debt expense 15
Allowance for Doubtful Accounts 15
Allowance for
Beg. 500 25 Beg.
Sale 100 333 Coll.
End. 267 25 End.

Accounts Receivable
Adjustment of $15 for estimated Bad-Debts?
Bad debt expense 15
Allowance for Doubtful Accounts 15
Allowance for
Beg. 500 25 Beg.
Sale 100 333 Coll. 15 Est.
End. 267 40 End.

Accounts Receivable
Write-off of uncollectible accounts for $10?
Allowance for Doubtful accounts 10
Allowance for
Beg. 500 25 Beg.
End. 267 40 End.

Accounts Receivable
Write-off of uncollectible accounts for $10?
Allowance for Doubtful accounts 10
Allowance for
Beg. 500 25 Beg.
10 W/O W/O 10
End. 257 30 End.

Accounts Receivable
ABC Corporation
Current Assets:
Prepaid expense 40
Accounts receivable, net of $30 allowance 227
Cash 330

Accounts Receivable
Penilaian Piutang
Klasifikasi
Net realizable value
Piutang tak tertagih
Penjualan kredit meningkatkan piutang tak tertagih
7-31 LO 5 Explain accounting issues related to valuation of accounts receivable.

Valuation of Accounts Receivable
Piutang tak tertagih

Piutang tak tertagih adalah hilangnya potensi pendapatan,
 Penurunan aset piutang and
 penurunan terkait dengan pendapatan dan ekuitas.

Valuation of Accounts Receivable
Metode Akuntansi Piutang Tak Tertagih
Penghapusan Langsung Penyisihan

Secara teoritis tidak Menggunakan estimasi:
diinginkan: Persentase dari penjualan
Tidak cocok Persentasi dari piutang
Piutang tidak dinyatakan Dianjurkan oleh IFRS
pada nilai realisasi kas
Tidak dapat diterima untuk
pelaporan keuangan
Uncollectible Accounts Receivable
Illustration 7-7
Emphasis on
the Income
Statement
Emphasis on
the Statement
of Financial
Position

Pendekatan Percentage-of-Sales
Persentase berdasarkan pengalaman masa lalu..
Biaya piutang tak tertagih berhubungan dengan akun

penjualan.
Saldo yang ada pada rekening penyisihan tidak

dianggap.

Percentage-of-Sales Approach
Illustration: Gonzalez Company estimates from past experience

that about 1% of credit sales become uncollectible. If net credit
sales are $800,000 in 2011, it records bad debt expense as
follows.
Bad Debt Expense 8,000
Allowance for Doubtful Accounts
8,000
Illustration 7-8
7-36 LO 5
Pendekatan Percentage-of-Receivables
Piutang dilaporkan sebesar nilai kas yang dapat
terealisasi.
Companies may apply this method using

► Composite rate, or
► Aging schedule.

Illustration 7-9
Accounts Receivable
Aging Schedule
What entry
would Wilson
make assuming
that no balance
existed in the
allowance
account?

37,650
Illustration 7-9
Accounts Receivable
Aging Schedule
What entry
would Wilson
make assuming
the allowance
account had a
credit balance
of $800 before
adjustment?
Bad Debt Expense ($37,650 – $800) 36,850

36,850
Recovery of Uncollectible Accounts
Illustration: Assume that the financial vice president of Brown

Furniture authorizes a write-off of the $1,000 balance owed by
Randall Co. on March 1, 2012. The entry to record the write-off is:

Accounts Receivable
1,000
Assume that on July 1, Randall Co. pays the $1,000 amount that
Brown had written off on March 1. These are the entries:
Accounts Receivable 1,000

1,000
Cash 1,000
7-40 Accounts Receivable LO 5
Accounts Receivable
Proses Evaluasi Penurunan

Perusahaan menilai penurunan terhadap piutang di setiap periode pelaporan.
Peristiwa yang memungkinkan terjadinya penurunan antara lain:
1. Masalah keuangan yang signifikan dari pelanggan.
2. Kegagalan pembayaran.
3. Negosiasi ulang persyaratan piutang karena kesulitan keuangan

pelanggan.
4. Penurunan estimasi arus kas masa depan dari kelompok piutang sejak
pengakuan awal, meskipun penurunannya belum dapat diidentifikasi
dengan aset dalam kelompok perusahaan tersebut.

Accounts Receivable
Illustration: Hector Company has the following receivables classified into

individually significant and all other receivables.
Hector determines that Yaan’s receivable is impaired by $15,000, and

Blanchard’s receivable is totally impaired. Both Randon’s and Fernando’s
receivables are not considered impaired. Hector also determines that a
composite rate of 2% is appropriate to measure impairment on all other
receivables.
7-42 LO 5
Accounts Receivable
The total impairment is computed as follows.

Illustration 7-10

Notes Receivable
Didukung oleh promissory note

Instrumen yang dapat dinegosiasikan.
Ditandatangani oleh pembuat (maker).
Diklasifikasikan menjadi:
Interest bearing notes
Zero interest bearing notes
7-44 LO 6 Explain accounting issues related to recognition of notes receivable.

Zero-Interest-Bearing Note
Illustration: Jeremiah Company receives a three-year, $10,000

zero-interest-bearing note. The market rate of interest for a
note of similar risk is 9 percent. How does Jeremiah record the
receipt of the note?
i = 9%
$10,000 Principal
$0 $0 $0 Interest
0 1 3 3 4
n=3

PV of Principal
$10,000 x .77218 = $7,721.80

Principal Factor Present Value

Illustration 7-14

Journal Entries for Zero-Interest-Bearing note
Present value of Principal $7,721.80
Date Account Title Debit Credit

Jan. yr. 1 Notes receivable 7,721.80
Cash 7,721.80
Dec. yr. 1 Notes receivable 694.96

Interest revenue 694.96
($7,721.80 x 9%)

Interest-Bearing Note
Illustration: Morgan Corp. makes a loan to Marie Co. and

receives in exchange a three-year, $10,000 note bearing interest
at 10 percent annually. The market rate of interest for a note of
similar risk is 12 percent. How does Morgan record the receipt of
the note?
i = 12%
$10,000 Principal
$1,000 $1,000 $1,000 Interest
0 1 2 3 4
n=3

PV of Interest
$1,000 x 2.40183 = $2,402

Interest Received Factor Present Value

PV of Principal
$10,000 x .71178 = $7,118

Principal Factor Present Value

Illustration: How does Morgan record the receipt of the note?

Illustration 7-13
Notes Receivable 9,520

Cash
9,520
Illustration 7-14

Journal Entries for Interest-Bearing Note
Date Account Title Debit Credit

Beg. yr. 1 Notes receivable 9,520
Cash 9,520
End. yr. 1 Cash 1,000

Notes receivable 142
Interest revenue
1,142
($9,520 x 12%)

Notes Receivable
Umumnya berasal dari:
Pelanggan yang perlu untuk memperpanjang jangka

waktu pembayaran atas piutang yang beredar.
Beresiko tinggi atau pelanggan baru.
Pinjaman untuk karyawan dan anak perusahaan.
Penjualan properti, pabrik dan peralatan.
Mayoritas berasal dari transaksi peminjaman

Pengakuan Piutang Wesel
Jangka Pendek Jangka Panjang

Dicatat Dicatat
Nilai Nominal, Nilai sekarang
Dari kas yang
Dikurangi diperkirakan akan
penyisihan tertagih
Suku Bunga Dijual pada:

Ditetapkan = Pasar Nilai Nominal
Ditetapkan > Pasar Premium
Ditetapkan < Pasar Discount

Notes Receivable
Penilaian Piutang Wesel

Jangka Pendek  dicatat dan dilaporkan pada nilai
realisasi bersihnya, yaitu pada jumlah nominalnya
dikurangi semua penyisihan yang diperlukan.
Jangka Panjang  tes penurunan nilai sering dilakukan

secara penilaian individu. Rugi penurunan nilai diukur
sebagai selisih antara nilai tercatat piutang dan nilai
sekarang dari estimasi arus kas masa depan yang
didiskontokan pada tingkat bunga efektif awal.
7-57 LO 7 Explain accounting issues related to valuation of notes receivable.

Notes Receivable
Illustration: Tesco Inc. has a note receivable with a carrying amount

of $200,000. The debtor, Morganese Company, has indicated that it is
experiencing financial difficulty. Tesco decides that Morganese’s note
receivable is therefore impaired. Tesco computes the present value of
the future cash flows discounted at its original effective-interest rate to
be $175,000. The computation of the loss on impairment is as follows.

Notes Receivable
The computation of the loss on impairment is as follows.
The entry to record the impairment loss is as follows.

Allowance for Doubtful Accounts 25,000

Special Issued
 Terdapat 3 (tiga) isu khusus terkait

akuntansi dan pelaporan piutang,
yaitu:
1. Fair Value Option;
2. Derecognition of receivables;
3. Presentation and analysis.
7-60
Special Issued
Fair Value Option

Perusahaan memiliki pilihan untuk mencatat nilai wajar dalam
rekening mereka untuk sebagian besar aset dan kewajiban, termasuk
piutang. [6]
The IASB percaya bahwa pengukuran nilai wajar untuk instrumen

keuangan memberikan informasi yang lebih relevan dan mudah
dipahami daripada biaya historis karena mencerminkan arus nilai
setara kas dari instrumen keuangan.
[6] International Accounting Standard 39, Financial Instruments: Recognition and Measurement
(London, U.K.: International Accounting Standards Committee Foundation, 2003), paras. IN16 and 9.
7-61 LO 8 Understand special topics related to receivables.

Special Issued
Pengukuran Nilai Wajar

► Piutang dicatat berdasarkan nilai wajar.
► Keuntungan atau kerugian yang belum direalisasi

dilaporkan sebagai bagian dari laba bersih.
► Jika perusahaan memilih nilai wajar untuk piutangnya, maka

pilihan tersebut harus terus digunakan sampai perusahaan
tidak memiliki piutang.

Special Issues Related To Receivables
Illustration (Recording Fair Value Option): Assume that Escobar

Company has notes receivable that have a fair value of $810,000
and a carrying amount of $620,000. Escobar decides on December
31, 2011, to use the fair value option for these receivables. This is
the first valuation of these recently acquired receivables. At
December 31, 2011, Escobar makes an adjusting entry to record
the increase in value of Notes Receivable and to record the
unrealized holding gain, as follows.
Notes Receivable 190,000

Unrealized Holding Gain or Loss—Income
190,000

Special Issued
Derecognition of receivables
Perusahaan dapat mengalihkan (misalnya, menjual) piutang
kepada perusahaan lain untuk memperoleh kas.
Alasan-alasannya:
Kompetisi.
Menjual piutang karena kekurangan kas.
Penagihan yang memakan waktu dan biaya yang mahal.
Transfer dilakukan dengan:

1. Pinjaman yang dijaminkan
2. Penjualan piutang

Penjualan Piutang
Factor merupakan perusahaan keuangan atau bank yang membeli
piutang dari perusahaan untuk mendapatkan fee.
Illustration 7-19

Sales of Receivables
Illustration: 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.
Illustration 7-20

Penjualan Piutang
Assume Crest Textiles sold the receivables on a with guarantee basis.
Illustration 7-21

Presentation and Analysis
Presentation:
1. Mengidentifikasi dalam laporan posisi keuangan atau dalam

catatan setiap jenis utama piutang.
2. Melaporkan piutang jangka pendek di aset lancar.
3. Melaporkan nilai bruto piutang dan penyisihan piutang tak
tertagih.
4. Melaporkan beban piutang tak tertagih dan beban imbalan jasa
sebagai beban penjualan.
5. Melaporkan pendapatan bunga pada bagian lain-lain non
operasional.
7-68 LO 9 Describe how to report and analyze receivables.
Presentation and Analysis
Analysis of Receivables
Illustration 7-24
This Ratio used to:

Menilai likuiditas piutang.
Mengukur jumlah rata-rata perusahaan mengumpulkan

piutang selama periode berjalan
7-69 LO 9 Describe how to report and analyze receivables.

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7-1

KAS DAN PIUTANG

2. Menunjukkan cara melaporkan kas dan item terkait.

3. Mendefinisikan piutang dan mengidentifikasi jenis piutang.

4. Menjelaskan isu-isu akuntansi yang berkaitan dengan pengakuan piutang.

5. Menjelaskan isu-isu akuntansi yang berkaitan dengan penilaian piutang.

6. Menjelaskan isu-isu akuntansi terkait dengan pengakuan wesel tagih.

7. Menjelaskan isu-isu akuntansi yang berkaitan dengan penilaian wesel tagih.

8. Memahami Informasi khusus yang berkaitan dengan piutang.

9. Menjelaskan bagaimana melaporkan dan menganalisa piutang.

Kas Piutang Piutang Wesel Masalah Khusus

Apa itu Kas? Pengakuan Pengakuan Opsi nilai wajar

Instrumen keuangan - Setiap kontrak yang menimbulkan

7-5 LO 1 Identify items considered cash.

► Dasar untuk mengukur dan sebagai laporan bagi

Examples: mata uang, dana yang tersedia pada deposito di bank,

7-6 LO 1 Identify items considered cash.

(b) So near their maturity that they present insignificant

Examples: Treasury bills, commercial paper, dan reksa dana pasar

When material in amount:

Dipisahkan dari rekening kas

Aktiva lancar dan aktiva tidak lancar

7-8 LO 2 Indicate how to report cash and related items.

Ketika sebuah perusahaan menulis cek melebihi

Umumnya dilaporkan sebagai kewajiban lancar (utang

Dikompensasikan ke rekening kas hanya ketika kas

7-9 LO 2 Indicate how to report cash and related items.

Summary of Cash-Related Items

Piutang adalah klaim kepada pihak lain atas

Perjanjian secara lisan Perjanjian tertulis dari

7-11 LO 3 Define receivables and identify the different types of receivables.

7-12 LO 3 Define receivables and identify the different types of receivables.

Non-trade Receivables Illustration 7-4

7-13 LO 3 Define receivables and identify the different types of receivables.

7-14 LO 4 Explain accounting issues related to recognition of accounts receivable.

7-15 LO 4 Explain accounting issues related to recognition of accounts receivable.

E7-5: On June 3, Bolton Company sold to Arquette Company

June 3 Accounts receivable 1,960

7-16 LO 4 Explain accounting issues related to recognition of accounts receivable.

E7-5: On June 3, Bolton Company sold to Arquette Company

June 3 Accounts receivable 1,960

7-17 LO 4 Explain accounting issues related to recognition of accounts receivable.

Non-Recognition of Interest Element

In practice, perusahaan mengabaikan pendapatan

7-18 LO 4 Explain accounting issues related to recognition of accounts receivable.

How are these accounts presented on the Statement of

Allowance for doubtful

End. 500 25 End.

7-19 LO 4 Explain accounting issues related to recognition of accounts receivable.

7-20 LO 4 Explain accounting issues related to recognition of accounts receivable.

7-21 LO 4 Explain accounting issues related to recognition of accounts receivable.

End. 500 25 End.

7-22 LO 4 Explain accounting issues related to recognition of accounts receivable.

End. 600 25 End.

7-23 LO 4 Explain accounting issues related to recognition of accounts receivable.

End. 600 25 End.

7-24 LO 4 Explain accounting issues related to recognition of accounts receivable.

End. 267 25 End.

7-25 LO 4 Explain accounting issues related to recognition of accounts receivable.

End. 267 25 End.

7-26 LO 4 Explain accounting issues related to recognition of accounts receivable.

End. 267 40 End.

7-27 LO 4 Explain accounting issues related to recognition of accounts receivable.