Tugas Part 3 [PDF]

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date june 8



august



october



description bad debt expense account receivable - karina alamsyah



debit 8.440.000



8.440.000



14 cash bad debt expense account receivable - rosalina hutagalung



3.000.000 9.500.000



16 account receivable - karina alamsyah bad debt expense



8.440.000



16 cash account receivable - karina alamsyah



8.440.000



december 31 bad debt expense account receivable - wida permatasari account receivable - gina purnama sari account receivable - ali septianto account receivable - sandi pratama account receivable - nissa aulia



kredit



12.500.000



8.440.000



8.440.000 24.955.000 4.600.000 3.600.000 7.150.000 2.975.000 6.630.000



31 no entry 2 description allowance for doubtful accounts account receivable - karina alamsyah



debit 8.440.000



14 cash allowance for doubtful accounts account receivable - rosalina hutagalung



3.000.000 9.500.000



16 account receivable - karina alamsyah allowance for doubtful accounts



8.440.000



16 cash accounts receivable - karina alamsyah



8.440.000



31 allowance for doubful accounts account receivable - wida permatasari account receivable - gina purnama sari account receivable - aji septianto account receivable - sandi pratama account receivable - nissa aulia



24.955.000



date june 8



august



october



december



credit 8.440.000



12.500.000



8.440.000



8.440.000



4.600.000 3.600.000 7.150.000 2.975.000 6.630.000



31 bad debt expense allowance for doubtful accounts uncollectible accounts estimate (47.090.000 - 1.545.000)



45.545.000 45.545.000



computations : aging class (number of days past due ) 0 - 30 days 31- 60 days 61 - 90 days 91 - 120 days more than 120 days total receivables



receivables balance on december 31 320.000.000 110.000.000 24.000.000 18.000.000 43.000.000 515.000.000



estimated balance of allowance account from aging schedule unadjusted credit balance of allowance account adjusment



estimated doubtful account percent amount 1% 3.200.000 3% 3.300.000 10% 2.400.000 33% 5.940.000 75% 32.250.000 47.090.000 47.090.000 1.545.000 45.545.000



1 allowance for doubtful accounts 10.800.000 jan. 1 balance 6.400.000 may. 27 23.200.000 oct. 31 unadjusted balance 3.170.000 dec. 31 adjusting entry dec. 31 adjusting balance



feb. 8 aug. 13 dec. 31 dec. 31



dec. 31



adjusting entry



2 date february



may



27



27



cash allowance for doubtful account account receivable - pt delta mahakam



debit 7.200.000 10.800.000



13



october



31



31



account receivable - samira nugraha allowance for doubtful accounts



7.350.000



cash



7.350.000



7.350.000



7.350.000



allowance for doubtful account account receivable - pt bakti utama



6.400.000



account receivable - pt sinar surya allowance for doubtful accounts



3.880.000



cash



3.880.000



6.400.000



3.880.000



account receivable - pt surya utama december



31



31



3



credit



18.000.000



account receivable - samira nugraha august



38.870.000 35.700.000



bad debt expense 38.870.000



description 8



26.000.000 7.350.000 3.880.000



3.880.000



allowance for doubtful account account receivable - pt natura account receivable - pt bougenvile account receivable - kerinci distributor account receivable - fiber optics



23.200.000



bad debt expense allowance for doubtful account unccollectible account estimate (35.700.000 - 3.170.000)



38.870.000



7.190.000 5.500.000 9.400.000 1.110.000



38.870.000



1.785.000.000 - 35.700.000 = 1.749.300.000



1 customers adam sports & files violet shop cv abisal energik sports bugar sports cv laut biru cv bentik rusli sports



due date 22-May-15 10-Oct-15 29-Sep-15 20-Oct-15 7-Nov-15 28-Nov-15 7-Dec-15 20-Jan-16



number of days pays due 223 days (9+30+31+31+30+31+30+31) 82 days (21+30+31) 93 days (1+31+30+31) 72 days (11+30+31) 54 days (23+31) 33 days (2+31) 24 days no past due



2.3 aging of receivable schedule december 31, 2015 customers



days past due



balance not past due 1-30



jelajah outbond salsa shop



20.000.000



31-60



subtotal



4.000.000



4.000.000 290.000.000



120.000.000 40.000.000 20.000.000 80.000.000



adam sports & files



5.000.000



violet shop



4.900.000



cv abisal



8.400.000



energik sports



7.000.000



bugar sports



3.500.000



3.500.000



cv laut biru



2.400.000



2.400.000



cv bentik



6.800.000



rusli sports



4.400.000



estimate of uncollectible accounts



5.000.000 4.900.000 8.400.000 7.000.000



6.800.000 4.400.000



1.342.400.000 754.400.000



296.800.000



1%



2%



7.544.000



5.936.000



percentage uncollectible 121.00.000



over 120



7.500.000



1.300.000.000 750.000.000



totals



91-120



20.000.000



7.500.000



sasana adventures



61-90



125.900.000 51.900.000 28.400.000 85.000.000 10%



allowance for doubtful account uncollectible account estimate (121.000.000 - 3.600.000)



40%



80%



12.590.000 15.570.000 11.360.000 68.000.000



4 bad debt expense



30%



124.600.000 124.600.000



1 allowance for doubtful accounts 12.750.000 jan. 1 balance 16.500.000 jan. 19 24.000.000 nov. 23 dec. 31 unadjusted balance dec. 31 adjusting entry dec. 31 adjusting balance



apr. 3 july. 16 dec. 31



dec. 31



adjusting entry 2 date



january



19



april



3



july



16



bad debt expense 56.590.000



description account receivable - anita damayanti allowance for doubtful account



debit 2.660.000



cash account receivable - anita damayanti



2.660.000



allowance for doubtful account account receivable - pt adijaya prima



12.750.000



cash



5.500.000 16.500.000



allowance for doubtful account account receivable - cv kalipso november



23



23



3



credit 2.660.000



2.660.000



12.750.000



22.000.000



account receivable - hani hartati allowance for doubtful accounts



4.000.000



cash



4.000.000 account receivable - hani hartati



december



50.000.000 2.660.000 4.000.000 3.410.000 56.590.000 60.000.000



4.000.000



4.000.000



31



allowance for doubtful account 24.000.000 account receivable - cv mayang 3.300.000 account receivable - pt fortuna 8.100.000 account receivable - sriwijaya furniture 11.400.000 account receivable - melinda sekarwati 1.200.000



31



bad debt expense 56.590.000 allowance for doubtful account 56.590.000 unccollectible account estimate (60.000.000 - 3.410.000)



2.350.000.000 - 60.000.000 = 2.290.000.000



1 customers salon marisa daya cipta marina hair products sania hair care rancak kreasi salon indah top hair designs anggun hair & nail



due date 17-Aug-15 30-Oct-15 3-Jul-15 8-Sep-15 23-Nov-15 29-Nov-15 7-Dec-15 11-Jan-16



number of days pays due 136 days (14+30+31+30+31) 62 days (1+30+31) 181 days (28+31+30+31+30+31) 114 days (22+31+30+31) 38 days (7+31) 32 days (1+31) 24 days no past due



2.3 aging of receivable schedule december 31, 2015 customers



days past due



balance not past due



salon mahkota patrisia wigs salon lanang subtotal



15.000.000



31-60



61-90



8.000.000 3.000.000



3.000.000 210.000.000



112.000.000 55.000.000 18.000.000 65.000.000



10.000.000



10.000.000



8.500.000



marina hair products



7.500.000



sania hair care



6.600.000



rancak kreasi



3.600.000



3.600.000



salon indah



1.400.000



1.400.000



top hair designs



4.000.000



anggung hair & nail



9.000.000



estimate of uncollectible accounts



8.500.000 7.500.000 6.600.000



4.000.000 9.000.000



925.600.000 424.000.000



214.000.000



1%



4%



4.240.000



8.560.000



percentage uncollectible 123.235.000



over 120



8.000.000



daya cipta



totals



91-120



15.000.000



875.000.000 415.000.000



salon marisa



1-30



117.000.000 63.500.000 24.600.000 82.500.000 16%



25%



18.720.000 15.875.000



4 bad debt expense 115.860.000 allowance for doubtful account 115.860.000 uncollectible account estimate (123.235.000 - 7.375.000)



40%



80%



9.840.000 66.000.000



date january



maret



may



description 21 account receivable - pt indra graha sales



debit 28.000.000



21 cost of merchandise sold merchandise inventory



16.800.000



18 notes receivable account receivable - pt indra graha



28.000.000



17 cash



28.280.000



28.000.000



16.800.000



28.000.000



notes receivable interest revenue (28.000.000*6%*60/360) june



28.000.000 280.000



15 account receivable - pt pionir utama sales



17.700.000



15 cost of merchandise sold merchandise inventory



10.600.000



21 notes receivable



18.000.000



17.700.000



10.600.000



cash



july



18.000.000



25 cash sales discount account receivable - pt pionir utama



17.523.000 177.000



21 notes receivable cash



18.000.000 120.000



17.700.000



notes receivable interest revenue (18.000.000*8%*30/360) september



19 cash



kredit



18.000.000 120.000



18.270.000 notes receivable interest revenue (18.000.000*9%*60/360)



18.000.000 270.000



22 account receivable - pt widjaya pratama sales



20.000.000



22 cost of merchandise sold merchandise inventory



12.000.000



20.000.000



12.000.000



october



november



december



14



13



28



notes receivable account receivable - pt widjaya pratama



20.000.000



account receivable - pt widjaya pratama notes receivable interest revenue (20.000.000*6%*30/360)



20.100.000



cash



20.301.000



account receivable- pt widjaya pratama interest revenue (20.100.000*8%*45/360)



20.000.000



20.000.000 100.000



20.100.000 201.000