Chapter 8 - Accounting for Receivables
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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