 SOAL S9-4B Rincian Wesel Tagih dan Ayat Jurnal Terkait

1) Hitunglah tanggal jatuh tempo dan Bunga pada saat jatuh tempo masing masing wesel tagih
No Tanggal Jatuh Tempo Bunga Pada Saat Jatuh tempo
110,0
1 13-Feb 00
525,0
2 21-Apr 00
600,0
3 10-Oct 00
200,0
4 6-Nov 00
480,0
5 Jan-91 00
240,0
6 8-Feb 00

2) Buatlah ayat jurnal untuk mencatat wesel tagih yang tidak dapat di tepati (No.3) saat jatuh tempo
Piutang usaha Rp 48.600.000
Wesel tagih Rp 48.000.000
Pendapatan Bunga Rp 600.000

3) Jurnal Penyesuaian
No (5)
Tgl Akun D K

15-Nov Wesel tagih 36,000,000  

  Piutang   36,000,000

31-Dec Piutang Bunga 360,000  

  Pendapatan bunga   360,000

No (6)
Tgl Akun D K

10-Dec Wesel tagih 24,000,000  

  Piutang   24,000,000

31-Dec Piutang Bunga 84,000  

  Pendapatan bunga   84,000

4) No (5)
 Akun D K

Cash 36,480,000  

Interest Income   480,000

N/R   36,000,000
No (6)
Akun D K

Cash 24,240,000  

Interest Income   240,000

N/R   24,000,000
  SOAL S9-5B Ayat Jurnal Wesel Tagih
PT RANCAMAYA SENTOSA
GENERAL JOURNAL
FOR THE MONT ENDED 31 DECEMBER

Date Description Debt Credit

Mar-08 Notes Receivable Rp 33,000,000  
  Account Receivable   Rp 33,000,000
Mar-31 Notes Receivable Rp 80,000,000  
  Account Receivable   Rp 80,000,000
May-07 Cash Rp 33,275,000  
  Notes Receivable   Rp 33,000,000
  Interest Revenue   Rp 275,000
May-16 Notes Receivable Rp 72,000,000  
  Account Receivable   Rp 72,000,000
Jun-11 Notes Receivable Rp 36,000,000  
  Account Receivable   Rp 36,000,000
Jun-29 Cash Rp 81,400,000  
  Notes Receivable   Rp 80,000,000
  Interest Revenue   Rp 1,400,000
Jul-26 Cash Rp 36,270,000  
  Notes Receivable   Rp 36,000,000
  Interest Revenue   Rp 270,000
Aug-04 Notes Receivable Rp 48,000,000  
  Account Receivable   Rp 48,000,000
Aug-14 Cash Rp 73,260,000  
  Notes Receivable   Rp 72,000,000
  Interest Revenue   Rp 1,260,000
Dec-02 Cash Rp 49,440,000  
  Notes Receivable   Rp 48,000,000
  Interest Revenue   Rp 1,440,000
Amount Rp 542,645,000 Rp 542,645,000
  SOAL S9-6B Transaksi Penjualan dan Wesel Tagih
PT DANISA
GENERAL JOURNAL
FOR THE MONT ENDED 31 DECEMBER

Tgl Akun D K
21-Jan Accounts Receivable 28,000,000  
  Sales   28,000,000
  COGS 16,800,000  
  Sales Inventory   16,800,000
18-Mar Notes Receivable 28,000,000  
  Accounts Receivable   28,000,000
17-May Cash 28,280,000  
  Interest Income   280,000
  Notes Receivable   28,000,000
15-Jun Accounts Receivable 17,700,000  
  Sales   17,700,000
  COGS 10,600,000  
  Sales Inventory   10,600,000
21-Jun Notes Receivable 18,000,000  
  Accounts Receivable   18,000,000
25-Jun Cash 17,523,000  
  Discount 177,000  
  Notes Receivable   17,700,000
21-Jul Cash 120,000  
  Interest Income   120,000
  Notes Receivable 18,000,000  
  Accounts Receivable   18,000,000
19-Sep Cash 18,270,000  
  Interest Income   270,000
  Notes Receivable   18,000,000
22-Sep Accounts Receivable 20,000,000  
  Sales   20,000,000
  COGS 12,000,000  
  Sales Inventory   12,000,000
14-Oct Notes Receivable 20,000,000  
  Accounts Receivable   20,000,000
13-Nov Accounts Receivable 20,100,000  
  Notes Receivable   20,000,000
  Interest Income   100,000
28-Dec Cash 20,200,000  
  Interest Income   200,000
  Notes Receivable   20,000,000
Total 293,770,000 293,770,000

S9-1B
1. T Account Penyisihan Piutang Tak Tertagih

Allowance for Doubtful Account

3-Apr 12,750,000 50,000,000 1-Jan
16-Jul 16,500,000 2,660,000 19-Jan
31-Dec 24,000,000 4,000,000 23-Nov
56,590,000 Adjustment
       
60,000,000

Bad Debt Expense

31-Dec 56,590,000  
 
       
56,590,000  
2.
Jurna
l
19-
Jan Piutang usaha   2,660,000  
Allowance for Doubtful
    Account   2,660,000
  Cash   2,660,000  
    Account Receivable   2,660,000
Allowance for
3-Apr Doubtful Account   12,750,000  
    Account Receivable   12,750,000
16-Jul Cash   5,500,000  
    Account Receivable   5,500,000
Allowance for
  Doubtful Account   16,500,000  
    Account Receivable   16,500,000
23-
Nov Account Receivable   4,000,000  
Allowance for Doubtful
    Account   4,000,000
  Cash   4,000,000  
    Account Receivable   4,000,000
31- Allowance for
Dec Doubtful Account   24,000,000  
    Account Receivable   24,000,000
31-
Dec Bad Debt Expense   56,590,000  
Allowance for Doubtful
    Account   56,590,000
(60,000,000 - Saldo AFDA
    31 Desember)    

3. Nilai realisasi neto piutang usaha

Nilai Piutang 31 Des 2,350,000,000
Penyisihan Piutang 60,000,000
Piutang Neto 2,290,000,000
4. Estimasi Bad Debt Expense dari Penjualan
a. Beban Piutang Tak Tertagih (Bad Debt Expense)
Estimasi Beban 0.50%
Penjualan 15,800,000,000
Bad Debt Expense 79,000,000

b. Saldo akun AFDA

Allowance for Doubtful Account
3-Apr 12,750,000 50,000,000 1-Jan
16-Jul 16,500,000 2,660,000 19-Jan
31-Dec 24,000,000 4,000,000 23-Nov
Adjustmen
79,000,000 t
       
82,410,000

c. Nilai Realisasi Neto Piutang Usaha

Nilai Piutang 31 Des 2,350,000,000
Penyisihan Piutang 82,410,000
Piutang Neto 2,267,590,000