SUBSIDIARY LEDGER (BUKU PEMBANTU)

Account Tittle : PT PANCA BINA

CODE TRANSACTION BALANCE
DATE ITEMS
REK DEBET CREDIT DEBET CREDIT
1/1/16 6,000,000
4/2/16 12,200,000 18,200,000
6/5/16 5,500,000 12,700,000
5/6/16 4,300,000 17,000,000
18/9/16 3,000,000 14,000,000
8/10/16 7,000,000 7,000,000
10/12/16 15,500,000 22,500,000
31/12/16 2,500,000 20,000,000

Account Tittle : CV MORO DADI

CODE TRANSACTION BALANCE
DATE ITEMS
REK DEBET CREDIT DEBET CREDIT
1/1/16 35,000,000
15/3/16 21,000,000 14,000,000
22/4/16 42,000,000 56,000,000
7/5/16 14,000,000 42,000,000
30/6/16 25,500,000 8,000,000 59,500,000
13/8/16 26,500,000 86,000,000
11/9/16 30,500,000 55,500,000
11/12/16 38,500,000 17,000,000
4/1/17 15,000,000 2,000,000

Account Tittle : PT PUTRA MAKMUR

CODE TRANSACTION BALANCE
DATE ITEMS
REK DEBET CREDIT DEBET CREDIT
1/1/16 35,000,000
28/5/16 40,500,000 22,000,000 53,500,000
3/9/16 40,000,000 25,500,000 68,000,000
1/10/16 15,000,000 53,000,000
8/10/16 22,000,000 19,000,000 56,000,000
4/11/16 32,000,000 24,000,000
30/12/16 26,000,000 50,000,000

Account Tittle : UD SARI BUMI RAYA

CODE TRANSACTION BALANCE
DATE ITEMS
REK DEBET CREDIT DEBET CREDIT
1/1/16 60,000,000
10/3/16 55,000,000 115,000,000
5/5/16 80,000,000 35,000,000
9/6/16 65,000,000 100,000,000
3/8/16 35,000,000 65,000,000
12/10/16 70,500,000 135,500,000
17/12/16 95,500,000 40,000,000
29/12/16 30,000,000 70,000,000

Account Tittle : CV BUMI JAYA

CODE TRANSACTION BALANCE
DATE ITEMS
REK DEBET CREDIT DEBET CREDIT
1/1/16 13,000,000
19/2/16 40,500,000 52,000,000 1,500,000

Account Tittle : UD USAHA BERSAMA

CODE TRANSACTION BALANCE
DATE ITEMS
REK DEBET CREDIT DEBET CREDIT
1/1/16 -
3/3/16 45,000,000 45,000,000
11/8/16 20,000,000 25,000,000
2/10/16 10,000,000 15,000,000
11/11/16 35,000,000 13,500,000 36,500,000
11/12/16 15,000,000 21,500,000
22/12/16 10,000,000 11,500,000

Account Tittle : UD RECO

CODE TRANSACTION BALANCE
DATE ITEMS
REK DEBET CREDIT DEBET CREDIT
1/1/16 -
3/7/16 80,000,000 80,000,000
21/7/16 60,000,000 20,000,000
2/8/16 15,000,000 5,000,000
11/9/16 50,000,000 5,000,000 50,000,000
11/10/16 35,000,000 15,000,000
10/11/16 10,000,000 5,000,000

Kebijakan Akuntansi PT. TEAR

- Semua transaksi penjualan, pembelian dan retur sudah termasuk PPN
- Metode pencatatan piutang usaha menggunakan metode kotor/gross method
- Metode penyisihan piutang menggunakan metode tidak langsung
- Syarat pengiriman penjualan menggunakan FOB Destination.
- Syarat pengiriman pembelian menggunakan FOB Shipping Point.
- Jatuh tempo pelunasan piutang 30 hari terhitung mulai barang sampai digudang pembeli.

Golongan Umur
% Piutang tak tertagih
Piutang
Belum jatuh
0.5%
tempo
Telah jatuh tempo
:
Lewat 1 – 30 hari 2%
Lewat 31 – 60
5%
hari
Lewat 61 – 90
10%
hari
Lewat lebih dari
20%
90 hari

Diminta
- Buat tabel analisa umur piutang per 31 Desember 2016 jika saldo allowance sebesar (Rp155.500,-).
- Buat tabel analisa umur piutang per 31 Desember 2016 jika saldo allowance sebesar Rp175.500,-.
Tahapan penyelesaian
1) Rekap saldo piutang usaha masing-masing debitur per 31 Desember 2016
Nama Debitur Saldo piutang usaha Tanggal jatuh tempo
PT Panca Bina Rp 20,000,000 31 Desember 2016
CV.Moro Dadi Rp 17,000,000 11 Desember 2016
PT.Putra Makmur Rp 50,000,000 31 Desember 2016
UD.Sari Bumi Raya Rp 70,000,000 29 Desember 2016
CV.Bumi Jaya Rp 1,500,000 19 Pebruari 2016
UD. Usaha Bersama Rp 11,500,000 22 Desember 2016
UD Reco Rp 5,000,000 10 November 2016

2) Klasifikasi umur piutang berdasarkan golongan umur piutang (menunggak) dengan membuat tabel analisa umur

3) Menghitung besarnya taksiran piutang tak tertagih

buat tabel analisa umur piutang