Apple Blossom Cologne Company B-1

Accounts Receivable - Aged Trial Balance

12-31-03
(Prepared by Client)
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Confirmation Subsequent
hasil
Customer Current 30-60 60-90 Over Total Mailed Collection Comments by Credit
konfirmasi
1-30 days Days Days 90 Days 1-2-04 to 1-15-04 Manager--B. Robertson
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Alpha Aroma 3900 3900
Bobell Beauty Supplies 750 750 diragukan
Body Bar 2100 800 1050 3950 2,850
Capitol Odors cocok 7400 7400 4,300
Cut-Rate Discount Stores 2380 1720 400 4500 2,000
Darings 5,700 26200 5500 31700 26,000
Frankies Floral Frag. cocok 17200 17200
Incense, Inc. 7,980 1760 7300 9060 7,980
Janis Department Stores 4600 4600 4,515
Lone Star Supply 3290 3290 2,500
National Gas 1850 1850 1,200
Rausch's Dept.Store 2700 1350 4050 2,350

Tears & Doefall Company 18,540 77540 77540 59,000

William's Fragrances cocok 19400 19400
Young & Beautiful 17,000 17000 1748 18748 17,000 1748 perlu dilakukan pengecakan ulang
Various Other Acct's. 4767 4767
188187 20570 3198 750 212705
87,828
jurnal koreksi piutang menurut audit 124,877
1 kas 59,000 cadangan kerugian piutang 19,919
piutang 59,000
2 kas 26,000 cadangan awal 11,889
piutang 26000 kerugian piutang 22790
3 kerugian persediaan 1,748 34,679
piutang 1,748 write off 14,760
4 penjualan 1,080 19,919
piutang 1,080
87,828