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Chapter 8 - Accounting for Receivables

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Chapter 8 - Accounting for Receivables

  1. 1. Chapter 8 Accounting for Receivables Evelyne Widjaya (13130210002) Michely Onggo (13130210015) Elisabet (13130210021) Sylvia Khan (13130210029)
  2. 2. RECEIVABLE S
  3. 3. Types of Receivables Accounts Receivable Notes Receivable Other Receivables
  4. 4. Pencatatan Accounts Receivable • Pengakuan akan piutang Recognizing Valuing • Menilai jumlah piutang • Penghapusan piutang Disposing
  5. 5. RECOGNIZING ACCOUNTS RECEIVABLE
  6. 6. • Revenues Accounts receivable Sales revenue xxx • Returns Sales return and allowances Accounts receivable xxx • Payments Cash Sales discount Accounts receivable xxx xxx xxx xxx xxx
  7. 7. Accounts Recevable
  8. 8. Metode Penghapusan Piutang tak Tertagih (Uncollectible Accounts) Direct Allowance Write-off Method
  9. 9. Direct Write-Off* (Penghapusan Langsung) Bad Debt Expense Accounts Receivable xxx xxx *Tidak tepat digunakan dalam pencatatan keuangan karena tidak sesuai dengan matching priciples
  10. 10. Allowance Method (Metode Pencadangan) 1. Estimating 2. Bad Debt Expense Allowances for Doubtful Accounts 3. Allowance for Doubtful Accounts Accounts receivable
  11. 11. Estimasi Piutang Tak Tertagih (Recording Estimated Uncollectibles) Bad Debt Expense xxxx Allowance for Doubtful Accounts xxxx
  12. 12. Penghapusan Piutang Tak Tertagih (The Write-off of an Uncollectible Accounts) Allowance for Doubtful Accounts Accounts Receivables xxxx xxxx
  13. 13. Pengakuan Kembali Piutang Tak Tertagih (Recovery of an Uncollectible Accounts) (1) Accounts receivable xxxx Allowance for Doubtful Accounts xxxx (2) Cash Accounts receivable xxxx xxxx
  14. 14. Estimasi Piutang Tak Tertagih (Allowance Method) Persentase Penjualan Persentase Piutang
  15. 15. Disposing of Accounts Receivable
  16. 16. Sales of Receivables Cash xxxx Service Charge Expense xxxx Accounts receivable xxxx
  17. 17. Credit Card Sales Cash Service Charge Expense Sales Revenue xxxx xxxx xxxx
  18. 18. “dokumen tertulis berisi perjanjian pembayaran”
  19. 19. Menghitung Interest
  20. 20. Notes Receivable xxx Accounts receivable xxx
  21. 21. Valuing Notes Receivable
  22. 22. Honor of Notes Receivable Debitor mampu Membayar Cash Notes receivable Interest revenue XXXX xxxx xxxx
  23. 23. Dishonor of Notes Receivable Debitor tidak mampu Membayar Accounts receivable Notes receivable Interest revenue XXXX xxxx xxxx

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