Chapter 8 - Accounting for Receivables
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This document discusses types of receivables including accounts receivable, notes receivable, and other receivables. It then covers topics like recognizing accounts receivable through revenues, returns, and payments. Methods for disposing of uncollectible accounts receivable like direct write-off and allowance methods are explained. The allowance method involves estimating, recording as an expense, and writing off uncollectible accounts. Notes receivable are also discussed including calculating interest, valuing, and honoring or dishonoring upon payment or non-payment.
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Chapter 8 - Accounting for Receivables
- 1. Chapter 8 Accounting for Receivables Evelyne Widjaya (13130210002) Michely Onggo (13130210015) Elisabet (13130210021) Sylvia Khan (13130210029)
- 2. RECEIVABLE S
- 5. Pencatatan Accounts Receivable • Pengakuan akan piutang Recognizing Valuing • Menilai jumlah piutang • Penghapusan piutang Disposing
- 8. • 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
- 11. Metode Penghapusan Piutang tak Tertagih (Uncollectible Accounts) Direct Allowance Write-off Method
- 12. Direct Write-Off* (Penghapusan Langsung) Bad Debt Expense Accounts Receivable xxx xxx *Tidak tepat digunakan dalam pencatatan keuangan karena tidak sesuai dengan matching priciples
- 13. Allowance Method (Metode Pencadangan) 1. Estimating 2. Bad Debt Expense Allowances for Doubtful Accounts 3. Allowance for Doubtful Accounts Accounts receivable
- 15. Estimasi Piutang Tak Tertagih (Recording Estimated Uncollectibles) Bad Debt Expense xxxx Allowance for Doubtful Accounts xxxx
- 16. Penghapusan Piutang Tak Tertagih (The Write-off of an Uncollectible Accounts) Allowance for Doubtful Accounts Accounts Receivables xxxx xxxx
- 17. 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
- 18. Estimasi Piutang Tak Tertagih (Allowance Method) Persentase Penjualan Persentase Piutang
- 20. Sales of Receivables Cash xxxx Service Charge Expense xxxx Accounts receivable xxxx
- 21. Credit Card Sales Cash Service Charge Expense Sales Revenue xxxx xxxx xxxx
- 23. “dokumen tertulis berisi perjanjian pembayaran”
- 30. Honor of Notes Receivable Debitor mampu Membayar Cash Notes receivable Interest revenue XXXX xxxx xxxx
- 31. Dishonor of Notes Receivable Debitor tidak mampu Membayar Accounts receivable Notes receivable Interest revenue XXXX xxxx xxxx