Praktikum 03 [PDF]

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Tanggal September 2016



PT TIGA SAUDARA JURNAL UMUM PERIODE SEPTEMBER 2016 Akun Ref.



Debit (Rp)



1 Kas Piutang Dagang



28,000,000



Wesel Tagih Piutang Dagang



32,400,000



2 Kas Piutang Dagang



85,000,000



4 Kas Wesel Tagih Piutang Bunga



67,232,000



28,000,000



32,400,000



85,000,000



66,000,000 1,232,000



6 Retur dan Potongan Penjualan Piutang Dagang



860,000



6 Persediaan Harga Pokok Penjualan



860,000



9 Penjualan Piutang Dagang



720,000



9 Persediaan Harga Pokok Penjualan



720,000



10 Cadangan Kerugian Piutang Piutang Dagang 12 Kas Potongan Penjualan Piutang Dagang 15 Penjualan Piutang Dagang Persediaan HPP 16 Kas



Kredit (Rp)



860,000



860,000



720,000



720,000 8,800,000 8,800,000 16,660,000 340,000



2% x 17.000.000 17,000,000



500,000 500,000 500,000 500,000 28,400,000



Piutang Dagang



28,400,000



18 Wesel Tagih Piutang Dagang



45,180,000



18 Kas Piutang Dagang



42,500,000



19 Kas Potongan Penjualan Piutang Dagang



34,740,000 860,000



23 Piutang Dagang Piutang Bunga Wesel Tagih



49,340,000



24 Piutang Lain-lain Beban Gaji Kas



5,900,000 2,300,000



45,180,000 43.000.000 - 500.000 42,500,000



35,600,000



1,340,000 48,000,000



8,200,000



25 Beban Gaji Piutang Karyawan Kas



50,000,000



26 Wesel Tagih Kas Piutang Usaha



36,000,000 8,000,000



5,000,000 45,000,000



44,000,000



28 Piutang Usaha Cadangan Kerugian Piutang



6,000,000



28 Kas Piutang Usaha



6,000,000



6,000,000



6,000,000



30 Kas Wesel Tagih Pendapatan Bunga



32,724,000



30 Piutang Bunga Pendapatan Bunga



304,960



32,400,000 324,000 1/12 x 12% x 32.400.000



4/360 x 16% x 36.000.00 304,960 12/360 x 16% x 45.180.0



Ledger PIUTANG USAHA



23/9 28/9



Saldo



1/9 18/9 26/9 Saldo



398,600,000 49,340,000 6,000,000



28,000,000 32,400,000 85,000,000 860,000 720,000 8,800,000 17,000,000 500,000 28,400,000 45,180,000 42,500,000 35,600,000 44,000,000 453,940,000 6,000,000 78,980,000 374,960,000 Wesel Tagih 114,000,000 32,400,000 66,000,000 45,180,000 48,000,000 36,000,000 32,400,000 227,580,000 146,400,000 81,180,000



1/9 1/9 2/9 6/9 9/9 10/9 12/9 15/9 16/9 18/9 18/9 19/9 26/9 28/9



4/9 23/9 30/9



Piutang Karyawan 27,400,000 5,000,000 25/9 Saldo



2% x 17.000.000



24/9



awal 30/9 Saldo



22,400,000



Piutang Lain-lain 5,900,000



Piutang Bunga 2,572,000 1,232,000 4/9 304,960 1,340,000 23/9 2,876,960 2,572,000 304,960



10/9



43.000.000 - 500.000



1/12 x 12% x 32.400.000 4/360 x 16% x 36.000.000 = 64.000 12/360 x 16% x 45.180.000 = 240.960



Cadangan Kerugian Piutang 8,800,000 9,979,000 awal 6,000,000 28/9 8,800,000 15,979,000 7,179,000 Saldo



PT TIGA SAUDARA DAFTAR UMUR PIUTANG PER 30 SEPTEMBER 2016



No



Pelanggan Belum Jatuh Tempo 1 Toko Cahya 0 2 Toko Arga 0 3 Toko Anita 104,000,000 4 Toko Raya 74,000,000 5 Toko Rasid 56,800,000 6 CV Indah 36,200,000 7 Toko Merdeka 52,500,000 Total 323,500,000 Persentase Cadangan Kerugian Piutang



0-30 hari



31-60 hari



58,000,000 74,000,000 56,800,000 36,200,000 52,500,000 277,500,000 64%



46,000,000



46,000,000 11%



-



0%



1%



3%



6%



Cadangan Kerugian Piutang



17,175,000



61-90 hari



91-180 hari 18,500,000 90,000,000



> 180 hari



108,500,000 25%



-



12%



25%



Saldo 18,500,000 90,000,000 104,000,000 74,000,000 56,800,000 36,200,000 52,500,000 432,000,000 100%



PERHITUNGAN BEBAN KERUGIAN PIUTANG Saldo awal cadangan kerugian piutang Penghapusan Piutang Pelunasan Piutang Total Dikurangi saldo akhir cadangan kerugian piutang Beban Kerugian Piutang



9,979,000 (8,800,000) 6,000,000 7,179,000 17,175,000 9,996,000



Tanggal September 2016



PT TIGA SAUDARA JURNAL PENYESUAIAN PERIODE SEPTEMBER 2016 Keterangan Ref. Debit (Rp) 30 Beban Kerugian Piutang Cadangan Kerugian Piutang



Kredit (Rp)



9,996,000 9,996,000



PT TIGA SAUDARA LAPORAN POSISI KEUANGAN PER 30 SEPTEMBER 2016 Debit(Rp) Wesel Tagih Piutang Usaha Cadangan kerugian piutang Piutang Karyawan Piutang Bunga Piutang Lain-lain



Kredit(Rp)



81,180,000 78,980,000 9,996,000 22,400,000 304,960 5,900,000