ACCOUNT

RECEIVABLES
(JAMINAN DAN
ANJAK)
Dosen Pengampu: Tri Astuti, S.E.,M.S.Ak.

Kelompok 3
 Anggota Kelompok 3

Zahra Yasmin Shafirta Khomsa Khoirun Nisa

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Shabrina Nasywa Mujahidah Pingkan Yuki Fitriyanti

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 01
Account
Receivable
Receivables
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

( Account Receivable) (Notes Receivable
 Valuing Accounts Receivable
Piutang tidak tertagih (Uncollectible Account Receivable)

 Penjualan kredit mengakibatkan timbulnya risiko

piutang tak tertagih.

 Membuat estimasi jumlah piutang yang tidak tertagih.

 Pencatatkan terhadap kerugian akibat dari piutang tak

tertagih diwakilkan oleh akun “Kerugian Piutang” (Bad
Debt Expense).
Valuing Accounts Receivable
Metode Akuntansi Piutang Tidak Tertagih

Metode Penghapusan
Metode Cadangan
Langsung
(Allowance Method)
(Direct Write-Off)
DIRECT WRITE-OFF METHOD FOR
UNCOLLECTIBLE
Contoh:
Tanggal 10 Desember Rapika Ltd. Menghapus piutang Yanti S.E sejumlah
HK$2,400 yang dianggap tidak dapat tertagih. Jurnal umum yang dibuat oleh
Rapika Ltd:

Bad Debt Expense 2,400

Accounts Receivable—Yanti S.E 2,400
 ALLOWANCE METHOD FOR
UNCOLLECTIBLE ACCOUNTS
1. Estimasi Akun-akun kustomer yang tidak dapat tertagih (uncollectible).

2. Piutang tak tertagih dicatat sebagai berikut:

Bad debt expense XXXXX

Allowance for Doubtful Accounts XXXXXX

3. Penghapusan saldo tertentu piutang tak tertagih dicatat sebagai berikut:

Allowance for doubtful accounts XXXXX

Account receivable XXXXX
Allowance Method for Uncollectibles
Contoh:
Pada tahun 2020, penjualan kredit Nisuy Furniture mencapai €1,200,000. Dari
angka tersebut sejumlah €200,000 belum tertagih sampai dengan 31 Desember
2020. Manajer Nisuy Furniture mengestimasi sejumlah €12,000 dari €200,000
tidak akan tertagih. Ayat jurnal penyesuaian untuk mengakui estimasi tersebut
adalah:
Dec. 31 Bad Debt Expense 12,000
Allowance for Doubtful Accounts 12,000
Allowance Method for Uncollectibles
NISUY FURNITURE
STATEMENT OF FINANCIAL POSITION ( PARTIAL )
TRANSFER PIUTANG
1. Ilustrasi transaksi transfer piutang tanpa jaminan
2. PT. Kantil pada 1 Maret 2011, mentransfer piutang dagangnya dari PT. Mulia kepada perusahaan pembiayaan PT. Dahlia
Finance sebesar Rp 400.000.000. PT. Kantil tidak menjamin jika PT. Mulia tidak dapat membayar piutang tersebut. Atas
transfer piutang ini, PT. Dahlia Finance membebankan fee sebesar 5% dan mencadangkan 4% untuk penurunan nilai piutang.

Kas
 “This is a quote, words full
of wisdom that someone
important said and can make
the reader get inspired.”
–Someone Famous
Table of contents
01 02
Theory lesson Features of the topic
You can describe the topic of the You can describe the topic of the
section here section here

03 04
Tips Practical exercise
You can describe the topic of the You can describe the topic of the
section here section here
Concepts

“Hello” = 안녕 “Thanks” = 감사합니다

Venus has a beautiful name and is the Earth is the third planet from the Sun
second planet from the Sun. It’s and the only one that harbors life in
terribly hot, even hotter than Mercury the Solar System. This is where we
all live
What is this topic about?

Understanding Writing Speaking

Despite being red, Mars is Jupiter is a gas giant and the Saturn is a gas giant and has
actually a cold place. It's full biggest planet in the Solar several rings. It's composed
of iron oxide dust System. It's the fourth- mostly of hydrogen and
brightest helium
A picture is worth a thousand words
Examples

Goodbye = Good night = I’m sorry =

안녕 잘자요 미안해요
Jupiter is a gas giant and the Saturn is a gas giant and has Neptune is the farthest
biggest planet of them all several rings planet from the Sun

Excuse me = Happy birthday = Good luck =

실례합니다 생일 축하해요 화이팅
The Sun is the star at the The Moon is Earth’s only Pluto is now actually
center of the Solar System natural satellite considered a dwarf planet
+95%
of fluency reached after the practice of this workshop
Practical exercise
Instructions: record yourself and red out loud the sentences. Evaluate yourself and your pronunciation

1. I like the color green XX/ 5. The color I like is purple XX/
10 10

2. I do not like yellow XX/ 6. The one I least like is XX/

10 grey 10

3. I like red the most XX/ 7. Do you like white or XX/

10 black? 10

4. I like blue the least XX/ 8. What color is this? XX/

10 10
Practical exercise
Instructions: record yourself and red out loud the sentences. Evaluate yourself on your pronunciation.

1. I like the color green 10/10 5. The color I like is purple 05/10

2. I do not like yellow 08/10 6. The one I least like is 10/10

grey

3. I like red the most 06/10 7. Do you like white or 07/10

black?

4. I like blue the least 09/10 8. What color is this? 08/10

 2022
The Moon is Earth’s only natural satellite

1 of 3
Ceres is located in the main asteroid belt
Brainstorm & idea generation (ABC)
Instructions: write an English word that starts with the corresponding letter(s) to see how much you
know!
A Write a word here I Write a word here Q Write a word here

B Write a word here J Write a word here R Write a word here

C Write a word here K Write a word here S Write a word here

D Write a word here L Write a word here T Write a word here

E Write a word here M Write a word here U Write a word here

F Write a word here N Write a word here V/W Write a word here

G Write a word here O Write a word here X/Y Write a word here

H Write a word here P Write a word here Z Write a word here

Topic, main idea and details
Mercury is the closest planet
Desk to the Sun and the smallest
one
Venus has a beautiful name
List and high temperatures

Earth is the only planet

At the office Printer known to harbor life

Despite being red, Mars is

Notepad actually a cold place

Jupiter is a gas giant and the

Computer biggest planet in the System
Awesome
words
Viewing the students’ progress
100
Week 1 - Week 2 -
75 35% 69%
Jupiter is a gas giant Saturn is a gas giant
and the biggest planet and has several rings
50

25 Week 3 - Week 4 -
74% 94%
0 Neptune is the Pluto is now actually
Week 1 Week 2 Week 3 Week 4 farthest planet from a dwarf planet
the Sun
Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
English letter pronunciation
A B C D E F G
| ā, ə | | biː | | sē | | diː | |ē| | ef | | jē |

H I J K L M N
| āCH | |ī| | jā | | kā | | el | | em | | en |

O P Q R S T U
|ō| | pē | | kjuː | | ɑːr | | es | | tiː | | juː |

V W X Y Z
| vē | | ˈdəbəlˌyo͞ o | | eks | | wī | | zē |
Sequence

Listening Reading Basic words

Mercury is the closest Venus has a beautiful name Earth is the only planet
planet to the Sun and the and high temperatures known to harbor life
smallest

Conversations Writing Greetings

Saturn is a gas giant and Jupiter is a gas giant and Despite being red, Mars is
has several rings the biggest planet actually a cold place
A picture
reinforces
the concept
Images reveal large amounts
of data, so remember: use an
image instead of a long text.
Your audience will appreciate
it
Classifying
Instructions: select the word and match it in its corresponding column

Basic sayings Weekdays Colors Food

Sunday Apple Fish Blue Banana Wednesday How are

you?
Yellow Thank you Hello Red Goodbye Tuesday Chicken
Classifying
Instructions: select the word and match it in its corresponding column

Basic sayings Weekdays Colors Food

Thank you Sunday Blue Apple

How are Wednesday Yellow Chicken

you?
Goodbye Tuesday Red Banana

Hello Fish
Cause and effect

Effect A Effect C Effect E

Mercury is the Venus has a Earth is the only
closest planet to beautiful name and planet known to
the Sun. It’s very high temperatures harbor life
Problem small
The Sun is the star
at the center of the
Solar System
Effect B Effect D Effect F
Despite being red, Jupiter is a gas Saturn is a gas
Mars is actually a giant and the giant and the only
cold place biggest planet planet with rings
 You can replace the image on the
Mockup devices screen with your own work. Just
right-click on it and select “Replace
image”
Our students globally

In the U.S.
Neptune is the farthest
planet from the Sun

In the U.K.
Pluto is now
considered a dwarf
planet
Question and answer

Mercury is the closest planet to the Sun and the smallest

Question one in the Solar System. Mercury is a rocky planet

Venus has a beautiful name and is the second planet

Answer from the Sun. It’s terribly hot, even hotter than Mercury
Timeline

Month 1 Month 2 Month 3 Today

Earth is the third Despite being red, Jupiter is a gas Saturn is a gas giant
planet from the Sun Mars is a cold place giant and is very big and has several rings
Parts and whole
The whole object
Mercury is the closest
planet to the Sun and the
smallest one in the Solar
System. It was named after a
god
Parts of the object If the part is gone
Venus has a beautiful name Saturn is a gas giant and
and high temperatures has several rings. It's
composed mostly of
hydrogen
Earth is the only planet
and helium
known to harbor life
Despite being red, Mars is Part’s function
actually a cold place
Neptune is the farthest
planet from the Sun. It's also
Jupiter is a gas giant and the fourth-largest object by
the biggest planet of them diameter in the Solar System
all
Thanks!
Does anyone have any questions?

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+91 620 421 838
yourcompany.com
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