{\rtf1 \ansi \ansicpg1252 \deff0 \stshfdbch2 \stshfloch0 \stshfhich0 \deflang1033 \

deflangfe1033 {\fonttbl {\f0 \froman \fcharset0 \fprq2 {\*\panose

02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\f2 \fnil \
fcharset134 \fprq0 {\*\panose 02010600030101010101}SimSun{\*\falt Arial Unicode
MS};}{\f3 \fswiss \fcharset0 \fprq0 {\*\panose 020b0604020202020204}Arial{\*\falt
Arial};}{\f4 \fswiss \fcharset0 \fprq0 {\*\panose 020f0502020204030204}Calibri{\*\
falt Calibri};}}{\colortbl ;\red0 \green0 \blue0 ;\red128 \green0 \blue0 ;\red255 \
green0 \blue0 ;\red0 \green128 \blue0 ;\red128 \green128 \blue0 ;\red0 \green255 \
blue0 ;\red255 \green255 \blue0 ;\red0 \green0 \blue128 ;\red128 \green0 \
blue128 ;\red0 \green128 \blue128 ;\red128 \green128 \blue128 ;\red192 \green192 \
blue192 ;\red0 \green0 \blue255 ;\red255 \green0 \blue255 ;\red0 \green255 \blue255
;\red255 \green255 \blue255 ;\red0 \green0 \blue0 ;}{\stylesheet {\qj \li0 \ri0 \
widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \dbch \
af2 \hich \af0 \loch \f0 \snext0 \spriority0 Normal;}{\*\cs10 \snext10 \sunhideused
\spriority99 Default Paragraph Font;}}{\*\latentstyles \lsdstimax260 \lsdlockeddef0
\lsdsemihiddendef1 \lsdunhideuseddef1 \lsdqformatdef0 \lsdprioritydef99 {\
lsdlockedexcept \lsdsemihidden0 \lsdunhideused0 \lsdpriority0 \lsdlocked0 Normal;\
lsdpriority99 \lsdlocked0 heading 1;\lsdpriority99 \lsdlocked0 heading 2;\
lsdpriority99 \lsdlocked0 heading 3;\lsdpriority99 \lsdlocked0 heading 4;\
lsdpriority99 \lsdlocked0 heading 5;\lsdpriority99 \lsdlocked0 heading 6;\
lsdpriority99 \lsdlocked0 heading 7;\lsdpriority99 \lsdlocked0 heading 8;\
lsdpriority99 \lsdlocked0 heading 9;\lsdpriority99 \lsdlocked0 index 1;\
lsdpriority99 \lsdlocked0 index 2;\lsdpriority99 \lsdlocked0 index 3;\lsdpriority99
\lsdlocked0 index 4;\lsdpriority99 \lsdlocked0 index 5;\lsdpriority99 \lsdlocked0
index 6;\lsdpriority99 \lsdlocked0 index 7;\lsdpriority99 \lsdlocked0 index 8;\
lsdpriority99 \lsdlocked0 index 9;\lsdpriority99 \lsdlocked0 toc 1;\lsdpriority99 \
lsdlocked0 toc 2;\lsdpriority99 \lsdlocked0 toc 3;\lsdpriority99 \lsdlocked0 toc
4;\lsdpriority99 \lsdlocked0 toc 5;\lsdpriority99 \lsdlocked0 toc 6;\
lsdpriority99 \lsdlocked0 toc 7;\lsdpriority99 \lsdlocked0 toc 8;\lsdpriority99 \
lsdlocked0 toc 9;\lsdpriority99 \lsdlocked0 Normal Indent;\lsdpriority99 \
lsdlocked0 footnote text;\lsdpriority99 \lsdlocked0 annotation text;\
lsdpriority99 \lsdlocked0 header;\lsdpriority99 \lsdlocked0 footer;\lsdpriority99 \
lsdlocked0 index heading;\lsdpriority99 \lsdlocked0 caption;\lsdpriority99 \
lsdlocked0 table of figures;\lsdpriority99 \lsdlocked0 envelope address;\
lsdpriority99 \lsdlocked0 envelope return;\lsdpriority99 \lsdlocked0 footnote
reference;\lsdpriority99 \lsdlocked0 annotation reference;\lsdpriority99 \
lsdlocked0 line number;\lsdpriority99 \lsdlocked0 page number;\lsdpriority99 \
lsdlocked0 endnote reference;\lsdpriority99 \lsdlocked0 endnote text;\lsdpriority99
\lsdlocked0 table of authorities;\lsdpriority99 \lsdlocked0 macro;\lsdpriority99 \
lsdlocked0 toa heading;\lsdpriority99 \lsdlocked0 List;\lsdpriority99 \lsdlocked0
List Bullet;\lsdpriority99 \lsdlocked0 List Number;\lsdpriority99 \lsdlocked0 List
2;\lsdpriority99 \lsdlocked0 List 3;\lsdpriority99 \lsdlocked0 List 4;\
lsdpriority99 \lsdlocked0 List 5;\lsdpriority99 \lsdlocked0 List Bullet 2;\
lsdpriority99 \lsdlocked0 List Bullet 3;\lsdpriority99 \lsdlocked0 List Bullet 4;\
lsdpriority99 \lsdlocked0 List Bullet 5;\lsdpriority99 \lsdlocked0 List Number 2;\
lsdpriority99 \lsdlocked0 List Number 3;\lsdpriority99 \lsdlocked0 List Number 4;\
lsdpriority99 \lsdlocked0 List Number 5;\lsdpriority99 \lsdlocked0 Title;\
lsdpriority99 \lsdlocked0 Closing;\lsdpriority99 \lsdlocked0 Signature;\
lsdpriority99 \lsdlocked0 Default Paragraph Font;\lsdpriority99 \lsdlocked0 Body
Text;\lsdpriority99 \lsdlocked0 Body Text Indent;\lsdpriority99 \lsdlocked0 List
Continue;\lsdpriority99 \lsdlocked0 List Continue 2;\lsdpriority99 \lsdlocked0 List
Continue 3;\lsdpriority99 \lsdlocked0 List Continue 4;\lsdpriority99 \lsdlocked0
List Continue 5;\lsdpriority99 \lsdlocked0 Message Header;\lsdpriority99 \
lsdlocked0 Subtitle;\lsdpriority99 \lsdlocked0 Salutation;\lsdpriority99 \
lsdlocked0 Date;\lsdpriority99 \lsdlocked0 Body Text First Indent;\lsdpriority99 \
lsdlocked0 Body Text First Indent 2;\lsdpriority99 \lsdlocked0 Note Heading;\
lsdpriority99 \lsdlocked0 Body Text 2;\lsdpriority99 \lsdlocked0 Body Text 3;\
lsdpriority99 \lsdlocked0 Body Text Indent 2;\lsdpriority99 \lsdlocked0 Body Text
Indent 3;\lsdpriority99 \lsdlocked0 Block Text;\lsdpriority99 \lsdlocked0
Hyperlink;\lsdpriority99 \lsdlocked0 FollowedHyperlink;\lsdpriority99 \lsdlocked0
Strong;\lsdpriority99 \lsdlocked0 Emphasis;\lsdpriority99 \lsdlocked0 Document
Map;\lsdpriority99 \lsdlocked0 Plain Text;\lsdpriority99 \lsdlocked0 E-mail
Signature;\lsdpriority99 \lsdlocked0 Normal (Web);\lsdpriority99 \lsdlocked0 HTML
Acronym;\lsdpriority99 \lsdlocked0 HTML Address;\lsdpriority99 \lsdlocked0 HTML
Cite;\lsdpriority99 \lsdlocked0 HTML Code;\lsdpriority99 \lsdlocked0 HTML
Definition;\lsdpriority99 \lsdlocked0 HTML Keyboard;\lsdpriority99 \lsdlocked0 HTML
Preformatted;\lsdpriority99 \lsdlocked0 HTML Sample;\lsdpriority99 \lsdlocked0 HTML
Typewriter;\lsdpriority99 \lsdlocked0 HTML Variable;\lsdpriority99 \lsdlocked0
Normal Table;\lsdpriority99 \lsdlocked0 annotation subject;\lsdpriority99 \
lsdlocked0 No List;\lsdpriority99 \lsdlocked0 Table Simple 1;\lsdpriority99 \
lsdlocked0 Table Simple 2;\lsdpriority99 \lsdlocked0 Table Simple 3;\
lsdpriority99 \lsdlocked0 Table Classic 1;\lsdpriority99 \lsdlocked0 Table Classic
2;\lsdpriority99 \lsdlocked0 Table Classic 3;\lsdpriority99 \lsdlocked0 Table
Classic 4;\lsdpriority99 \lsdlocked0 Table Colorful 1;\lsdpriority99 \lsdlocked0
Table Colorful 2;\lsdpriority99 \lsdlocked0 Table Colorful 3;\lsdpriority99 \
lsdlocked0 Table Columns 1;\lsdpriority99 \lsdlocked0 Table Columns 2;\
lsdpriority99 \lsdlocked0 Table Columns 3;\lsdpriority99 \lsdlocked0 Table Columns
4;\lsdpriority99 \lsdlocked0 Table Columns 5;\lsdpriority99 \lsdlocked0 Table Grid
1;\lsdpriority99 \lsdlocked0 Table Grid 2;\lsdpriority99 \lsdlocked0 Table Grid 3;\
lsdpriority99 \lsdlocked0 Table Grid 4;\lsdpriority99 \lsdlocked0 Table Grid 5;\
lsdpriority99 \lsdlocked0 Table Grid 6;\lsdpriority99 \lsdlocked0 Table Grid 7;\
lsdpriority99 \lsdlocked0 Table Grid 8;\lsdpriority99 \lsdlocked0 Table List 1;\
lsdpriority99 \lsdlocked0 Table List 2;\lsdpriority99 \lsdlocked0 Table List 3;\
lsdpriority99 \lsdlocked0 Table List 4;\lsdpriority99 \lsdlocked0 Table List 5;\
lsdpriority99 \lsdlocked0 Table List 6;\lsdpriority99 \lsdlocked0 Table List 7;\
lsdpriority99 \lsdlocked0 Table List 8;\lsdpriority99 \lsdlocked0 Table 3D effects
1;\lsdpriority99 \lsdlocked0 Table 3D effects 2;\lsdpriority99 \lsdlocked0 Table 3D
effects 3;\lsdpriority99 \lsdlocked0 Table Contemporary;\lsdpriority99 \lsdlocked0
Table Elegant;\lsdpriority99 \lsdlocked0 Table Professional;\lsdpriority99 \
lsdlocked0 Table Subtle 1;\lsdpriority99 \lsdlocked0 Table Subtle 2;\
lsdpriority99 \lsdlocked0 Table Web 1;\lsdpriority99 \lsdlocked0 Table Web 2;\
lsdpriority99 \lsdlocked0 Table Web 3;\lsdpriority99 \lsdlocked0 Balloon Text;\
lsdpriority99 \lsdlocked0 Table Grid;\lsdpriority99 \lsdlocked0 Table Theme;\
lsdpriority99 \lsdlocked0 Light Shading;\lsdpriority99 \lsdlocked0 Light List;\
lsdpriority99 \lsdlocked0 Light Grid;\lsdpriority99 \lsdlocked0 Medium Shading 1;\
lsdpriority99 \lsdlocked0 Medium Shading 2;\lsdpriority99 \lsdlocked0 Medium List
1;\lsdpriority99 \lsdlocked0 Medium List 2;\lsdpriority99 \lsdlocked0 Medium Grid
1;\lsdpriority99 \lsdlocked0 Medium Grid 2;\lsdpriority99 \lsdlocked0 Medium Grid
3;\lsdpriority99 \lsdlocked0 Dark List;\lsdpriority99 \lsdlocked0 Colorful
Shading;\lsdpriority99 \lsdlocked0 Colorful List;\lsdpriority99 \lsdlocked0
Colorful Grid;\lsdpriority99 \lsdlocked0 Light Shading Accent 1;\lsdpriority99 \
lsdlocked0 Light List Accent 1;\lsdpriority99 \lsdlocked0 Light Grid Accent 1;\
lsdpriority99 \lsdlocked0 Medium Shading 1 Accent 1;\lsdpriority99 \lsdlocked0
Medium Shading 2 Accent 1;\lsdpriority99 \lsdlocked0 Medium List 1 Accent 1;\
lsdpriority99 \lsdlocked0 Medium List 2 Accent 1;\lsdpriority99 \lsdlocked0 Medium
Grid 1 Accent 1;\lsdpriority99 \lsdlocked0 Medium Grid 2 Accent 1;\lsdpriority99 \
lsdlocked0 Medium Grid 3 Accent 1;\lsdpriority99 \lsdlocked0 Dark List Accent 1;\
lsdpriority99 \lsdlocked0 Colorful Shading Accent 1;\lsdpriority99 \lsdlocked0
Colorful List Accent 1;\lsdpriority99 \lsdlocked0 Colorful Grid Accent 1;\
lsdpriority99 \lsdlocked0 Light Shading Accent 2;\lsdpriority99 \lsdlocked0 Light
List Accent 2;\lsdpriority99 \lsdlocked0 Light Grid Accent 2;\lsdpriority99 \
lsdlocked0 Medium Shading 1 Accent 2;\lsdpriority99 \lsdlocked0 Medium Shading 2
Accent 2;\lsdpriority99 \lsdlocked0 Medium List 1 Accent 2;\lsdpriority99 \
lsdlocked0 Medium List 2 Accent 2;\lsdpriority99 \lsdlocked0 Medium Grid 1 Accent
2;\lsdpriority99 \lsdlocked0 Medium Grid 2 Accent 2;\lsdpriority99 \lsdlocked0
Medium Grid 3 Accent 2;\lsdpriority99 \lsdlocked0 Dark List Accent 2;\lsdpriority99
\lsdlocked0 Colorful Shading Accent 2;\lsdpriority99 \lsdlocked0 Colorful List
Accent 2;\lsdpriority99 \lsdlocked0 Colorful Grid Accent 2;\lsdpriority99 \
lsdlocked0 Light Shading Accent 3;\lsdpriority99 \lsdlocked0 Light List Accent 3;\
lsdpriority99 \lsdlocked0 Light Grid Accent 3;\lsdpriority99 \lsdlocked0 Medium
Shading 1 Accent 3;\lsdpriority99 \lsdlocked0 Medium Shading 2 Accent 3;\
lsdpriority99 \lsdlocked0 Medium List 1 Accent 3;\lsdpriority99 \lsdlocked0 Medium
List 2 Accent 3;\lsdpriority99 \lsdlocked0 Medium Grid 1 Accent 3;\lsdpriority99 \
lsdlocked0 Medium Grid 2 Accent 3;\lsdpriority99 \lsdlocked0 Medium Grid 3 Accent
3;\lsdpriority99 \lsdlocked0 Dark List Accent 3;\lsdpriority99 \lsdlocked0 Colorful
Shading Accent 3;\lsdpriority99
\lsdlocked0 Colorful List Accent 3;\lsdpriority99 \lsdlocked0 Colorful Grid Accent
3;\lsdpriority99 \lsdlocked0 Light Shading Accent 4;\lsdpriority99 \lsdlocked0
Light List Accent 4;\lsdpriority99 \lsdlocked0 Light Grid Accent 4;\lsdpriority99 \
lsdlocked0 Medium Shading 1 Accent 4;\lsdpriority99 \lsdlocked0 Medium Shading 2
Accent 4;\lsdpriority99 \lsdlocked0 Medium List 1 Accent 4;\lsdpriority99 \
lsdlocked0 Medium List 2 Accent 4;\lsdpriority99 \lsdlocked0 Medium Grid 1 Accent
4;\lsdpriority99 \lsdlocked0 Medium Grid 2 Accent 4;\lsdpriority99 \lsdlocked0
Medium Grid 3 Accent 4;\lsdpriority99 \lsdlocked0 Dark List Accent 4;\lsdpriority99
\lsdlocked0 Colorful Shading Accent 4;\lsdpriority99 \lsdlocked0 Colorful List
Accent 4;\lsdpriority99 \lsdlocked0 Colorful Grid Accent 4;\lsdpriority99 \
lsdlocked0 Light Shading Accent 5;\lsdpriority99 \lsdlocked0 Light List Accent 5;\
lsdpriority99 \lsdlocked0 Light Grid Accent 5;\lsdpriority99 \lsdlocked0 Medium
Shading 1 Accent 5;\lsdpriority99 \lsdlocked0 Medium Shading 2 Accent 5;\
lsdpriority99 \lsdlocked0 Medium List 1 Accent 5;\lsdpriority99 \lsdlocked0 Medium
List 2 Accent 5;\lsdpriority99 \lsdlocked0 Medium Grid 1 Accent 5;\lsdpriority99 \
lsdlocked0 Medium Grid 2 Accent 5;\lsdpriority99 \lsdlocked0 Medium Grid 3 Accent
5;\lsdpriority99 \lsdlocked0 Dark List Accent 5;\lsdpriority99 \lsdlocked0 Colorful
Shading Accent 5;\lsdpriority99 \lsdlocked0 Colorful List Accent 5;\lsdpriority99 \
lsdlocked0 Colorful Grid Accent 5;\lsdpriority99 \lsdlocked0 Light Shading Accent
6;\lsdpriority99 \lsdlocked0 Light List Accent 6;\lsdpriority99 \lsdlocked0 Light
Grid Accent 6;\lsdpriority99 \lsdlocked0 Medium Shading 1 Accent 6;\lsdpriority99 \
lsdlocked0 Medium Shading 2 Accent 6;\lsdpriority99 \lsdlocked0 Medium List 1
Accent 6;\lsdpriority99 \lsdlocked0 Medium List 2 Accent 6;\lsdpriority99 \
lsdlocked0 Medium Grid 1 Accent 6;\lsdpriority99 \lsdlocked0 Medium Grid 2 Accent
6;\lsdpriority99 \lsdlocked0 Medium Grid 3 Accent 6;\lsdpriority99 \lsdlocked0 Dark
List Accent 6;\lsdpriority99 \lsdlocked0 Colorful Shading Accent 6;\lsdpriority99 \
lsdlocked0 Colorful List Accent 6;\lsdpriority99 \lsdlocked0 Colorful Grid Accent
6;}}{\*\generator WPS Office}{\info {\author IT-SENSE}{\operator IT-SENSE}{\creatim
\yr2017 \mo12 \dy11 \hr16 \min58 }{\revtim \yr2017 \mo12 \dy11 \hr16 \min58 }{\
version1 }{\nofpages1 }}\paperw12240 \paperh15840 \margl1800 \margr1800 \
margt1440 \margb1440 \gutter0 \deftab420 \ftnbj \aenddoc \jcompress1 \viewkind4 \
viewscale100 \asianbrkrule \allowfieldendsel \snaptogridincell \viewkind4 {\*\
fchars !),.:;?]\'7d{\uc1 \u168 ?}{\uc1 \u183 ?}{\uc1 \u711 ?}{\uc1 \u713 ?}{\uc1 \
u8213 ?}{\uc1 \u8214 ?}{\uc1 \u8217 ?}{\uc1 \u8221 ?}{\uc1 \u8230 ?}{\uc1 \u8758 ?}
{\uc1 \u12289 ?}{\uc1 \u12290 ?}{\uc1 \u12291 ?}{\uc1 \u12293 ?}{\uc1 \u12297 ?}{\
uc1 \u12299 ?}{\uc1 \u12301 ?}{\uc1 \u12303 ?}{\uc1 \u12305 ?}{\uc1 \u12309 ?}{\uc1
\u12311 ?}{\uc1 \u65281 ?}{\uc1 \u65282 ?}{\uc1 \u65287 ?}{\uc1 \u65289 ?}{\uc1 \
u65292 ?}{\uc1 \u65294 ?}{\uc1 \u65306 ?}{\uc1 \u65307 ?}{\uc1 \u65311 ?}{\uc1 \
u65341 ?}{\uc1 \u65344 ?}{\uc1 \u65372 ?}{\uc1 \u65373 ?}{\uc1 \u65374 ?}{\uc1 \
u65504 ?}}{\*\lchars ([\'7b{\uc1 \u183 ?}{\uc1 \u8216 ?}{\uc1 \u8220 ?}{\uc1 \
u12296 ?}{\uc1 \u12298 ?}{\uc1 \u12300 ?}{\uc1 \u12302 ?}{\uc1 \u12304 ?}{\uc1 \
u12308 ?}{\uc1 \u12310 ?}{\uc1 \u65288 ?}{\uc1 \u65294 ?}{\uc1 \u65339 ?}{\uc1 \
u65371 ?}{\uc1 \u65505 ?}{\uc1 \u65509 ?}}\fet2 {\*\ftnsep \pard \plain {\insrsid \
chftnsep \par }}{\*\ftnsepc \pard \plain {\insrsid \chftnsepc \par }}{\*\aftnsep \
pard \plain {\insrsid \chftnsep \par }}{\*\aftnsepc \pard \plain {\insrsid \
chftnsepc \par }}\sectd \sbkpage \pgwsxn12240 \pghsxn15840 \marglsxn1800 \
margrsxn1800 \margtsxn1440 \margbsxn1440 \guttersxn0 \headery720 \footery720 \
pgbrdropt0 \sectdefaultcl \endnhere \pard \plain \qj \li0 \ri0 \lisb0 \lisa0 \sl360
\slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \
kerning2 \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs24 \kerning2 \dbch \af4 \hich \
af4 \loch \f4 BAB }{\b1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \lang1033 \
langnp1033 4}{\b1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 -PIUTANG USAHA}{\
b1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \li0 \ri0
\lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0
\itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 A) Jawaban Essay}{\b1 \fs24 \kerning2 \dbch \af4 \
hich \af4 \loch \f4 \par }\pard \plain \qj \fi-284 \li284 \ri0 \lisb0 \sa240 \lisa0
\sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin284 \rin0 \tql \tx567
\itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4
\hich \af4 \loch \f4 1.}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \tab }{\
fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Piutang termasuk komponen aktiva
lancar. Dalam hubungannya dengan penyajian piutang di dalam Neraca digunakan dasar
pengukuran }{\b1 \i1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Nilai
Realisasi/Penyelesaian (realizable/settlement value)}{\fs24 \kerning2 \dbch \af4 \
hich \af4 \loch \f4 . Dasar pengukuran ini mengatur bahwa piutang dinyatakan
sebesar jumlah bruto tagihan dikurangi dengan taksiran jumlah yang tidak dapat
diterima.}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \
li284 \ri0 \lisb0 \sa240 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin284 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0
{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Dari prinsip di atas dapat
diketahui bahwa untuk melaporkan piutang dalam neraca adalah sebesar jumlah yang
akan direalisasikan yaitu jumlah yang diharapkan akan dapat ditagih. Jumlah yang
diharapkan akan dapat ditagih dihitung dengan mengurangkan jumlah yang diperkirakan
akan tidak dapat ditagih kepada jumlah piutang. Karena neraca itu disusun setiap
akhir periode maka setiap akhir tahun perlu dihitung jumlah kerugian dari piutang-
piutang.}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \
fi-284 \li284 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin284 \rin0 \tql \tx567 \itap0 \fs21 \kerning2 \dbch \af2 \hich \
af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 2.}{\fs24 \kerning2
\dbch \af4 \hich \af4 \loch \f4 \tab }{\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 a) Metode Penghapusan Langsung }{\i1 \fs24 \kerning2 \dbch \af4 \hich \af4
\loch \f4 (Direct Write Off Method)}{\i1 \fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 \tab }{\i1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \
plain \qj \fi-284 \li284 \ri0 \lisb0 \sa240 \lisa0 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin284 \rin0 \tql \tx567 \itap0 \fs21 \kerning2 \
dbch \af2 \hich \af0 \loch \af0 {\i1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \
f4 \tab }{\i1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \tab }{\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Metode ini mencatatkan beban seperti beban
kerugian piutang }{\i1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 (Doubtful }
{\i1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \tab }{\i1 \fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 Accounts Expense)}{\fs24 \kerning2 \dbch \af4 \
hich \af4 \loch \f4 , Beban Piutang Tak Tertagih }{\i1 \fs24 \kerning2 \dbch \af4 \
hich \af4 \loch \f4 (Bad Debt Expense)}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch
\f4 atau beban }{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \tab }{\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Piutang ragu-ragu.}{\fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \fi-284 \li284 \ri0 \lisb0 \
lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin284 \rin0 \
tql \tx567 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2
\dbch \af4 \hich \af4 \loch \f4 \tab }{\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 \tab }{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Perlakuannya adalah
sebagai berikut:}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \
plain \qj \fi-284 \li284 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \
aspnum \adjustright \lin284 \rin0 \tql \tx567 \itap0 \fs21 \kerning2 \dbch \af2 \
hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \tab }{\
fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \tab }{\b1 \fs24 \kerning2 \dbch \
af4 \hich \af4 \loch \f4 - Jika piutang sudah dihapus atau tidak dapat ditagih}{\b1
\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \li709 \
ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin709
\rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 Beban Kerugian Piutang Tak Tertagih}{\fs24 \kerning2
\dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \li709 \ri0 \lisb0 \sa240 \
lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin709 \rin0 \
itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \
af4 \hich \af4 \loch \f4 Piutang}{\fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \li567 \ri0 \lisb0 \lisa0 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin567 \rin0 \itap0 \fs21
\kerning2 \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs24 \kerning2 \dbch \af4 \hich \
af4 \loch \f4 - Jika piutang dari pernyataan Customer akan dilunasi}{\i1 \fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li709 \ri0 \
lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin709 \
rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch
\af4 \hich \af4 \loch \f4 Piutang}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \
f4 \par }\pard \plain \ql \li709 \ri0 \lisb0 \sa240
\lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin709 \rin0 \
itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \
af4 \hich \af4 \loch \f4 Penerimaan piutang yang sudah dihapus/Kerugian Piutang}
{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li709 \ri0
\lisb0 \sa240 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \
lin709 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 (Mencatat kembali piutang yang sudah
dihapus)}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \
li567 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin567 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0
{\b1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 - Jika Penerimaan dari piutang
yang sudah dihapus}{\b1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard
\plain \ql \li709 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin709 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0
{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Kas}{\fs24 \kerning2 \dbch \af4 \
hich \af4 \loch \f4 \par }\pard \plain \ql \li567 \ri0 \lisb0 \lisa0 \sl360 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin567 \rin0 \itap0 \fs21 \
kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 Piutang}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\
pard \plain \ql \li567 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \
aspnum \adjustright \lin567 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \
loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 (Mencatat Penerimaan
Kas)}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li567
\ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \
lin567 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 }{\fs24 \kerning2 \dbch \af4 \hich \
af4 \loch \f4 \par }\pard \plain \ql \li567 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin567 \rin0 \itap0 \fs21 \kerning2 \dbch
\af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 }{\
fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \li284 \ri0 \
lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin284 \
rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch
\af4 \hich \af4 \loch \f4 b) Metode Cadangan }{\i1 \fs24 \kerning2 \dbch \af4 \hich
\af4 \loch \f4 (Allowance For Bad Debt Expense)}{\i1 \fs24 \kerning2 \dbch \af4 \
hich \af4 \loch \f4 \par }\pard \plain \qj \li567 \ri0 \lisb0 \sa240 \lisa0 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin567 \rin0 \itap0 \fs21
\kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 Metode ini merupakan pengakuan metode pengakuan kerugian yang diperkirakan
dari piutang yang tidak dapat ditagih atau metode yang mencatatkan kerugian piutang
pada saat akhir periode, walaupun piutang tersebut belum tentu tidak tertagih.
Sehingga pada saat benar-benar piutang tidak tertagih dibebankan kepada Allowance
For Bad Debt bukan lagi Bad Debt Expense}{\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 \par }\pard \plain \qj \li567 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin567 \rin0 \itap0 \fs21 \kerning2 \dbch
\af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4
Perlakuannya adalah sebagai berikut:}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \
f4 \par }\pard \plain \qj \fi-284 \li284 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin284 \rin0 \tql \tx567 \itap0 \fs21 \
kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 \tab }{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \tab }{\b1 \fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 - Mencatat Taksiran Kerugian Piutang}{\
b1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \li709 \
ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin709
\rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 Kerugian Piutang }{\fs24 \kerning2 \dbch \af4 \
hich \af4 \loch \f4 \par }\pard \plain \qj \li709 \ri0 \lisb0 \sa240 \lisa0 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin709 \rin0 \itap0 \fs21
\kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 Cadangan Kerugian Piutang}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch
\f4 \par }\pard \plain \qj \li567 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin567 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich
\af0 \loch \af0 {\b1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 - Jika Piutang
tidak dapat tertagih}{\b1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\
pard \plain \qj \li709 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \
aspnum \adjustright \lin709 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \
loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Cadangan Kerugian
Piutang}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \
li709 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin709 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0
{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Piutang}{\fs24
\kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \li567 \ri0 \lisb0
\lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin567 \rin0 \
itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs24 \kerning2 \dbch \
af4 \hich \af4 \loch \f4 - Jika piutang dari pernyataan Customer akan dilunasi}{\b1
\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \li709 \
ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin709
\rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 Kas/Piutang}{\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 \par }\pard \plain \qj \li709 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin709 \rin0 \itap0 \fs21 \kerning2 \dbch
\af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4
Cadangan Kerugian Piutang}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\
pard \plain \qc \li0 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \
aspnum \adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \
loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qc \
li0 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \
lin0 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\i1 \fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Untuk tahun selanjutnya bila Customer
tersebut akan melunasi kembali}{\i1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4
\par }\pard \plain \ql \li709 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin709 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich
\af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Piutang}{\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li709 \ri0 \
lisb0 \sa240 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \
lin709 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Cadangan Kerugian Piutang}{\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li567 \ri0 \
lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin567 \
rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 - Jika Penerimaan dari piutang yang sudah dihapus}{\
b1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li709 \
ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin709
\rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 Kas}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4
\par }\pard \plain \ql \li567 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin567 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich
\af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Piutang}{\
fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \qj \fi-187 \
li785 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin785 \rin0 \tql \tx567 \itap0 \fs21 \kerning2 \dbch \af2 \hich \
af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \
plain \qc \li0 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\
i1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Untuk tahun selanjutnya bila
Customer tersebut akan melunasi kembali}{\i1 \fs24 \kerning2 \dbch \af4 \hich \
af4 \loch \f4 \par }\pard \plain \ql \li709 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin709 \rin0 \itap0 \fs21 \kerning2 \dbch
\af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Kas}{\
fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li709 \ri0 \
lisb0 \sa240 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \
lin709 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Piutang}{\fs24 \kerning2 \dbch \af4 \
hich \af4 \loch \f4 \par }\pard \plain \ql \fi-284 \li284 \ri0 \lisb0
\sa240 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin284 \
rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch
\af4 \hich \af4 \loch \f4 3.}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \
tab }{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Dalam kondisi perusahaan
dalam skala yang kecil atau perusahaan-perusahaan yang tidak dapat menaksir
kerugian piutang dengan tepat. Pada akhir periode tidak ada taksiran kerugian
piutang yang dibebankan, tetapi kerugian piutang baru diakui pada waktu diketahui
ada piutang yang tidak dapat ditagih.}{\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 \par }\pard \plain \ql \fi-284 \li284 \ri0 \lisb0 \sa240 \lisa0 \sl360 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin284 \rin0 \itap0 \fs21 \
kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 \tab }{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Penggunaan metode
penghapusan langsung tidak dapat menunjukkan jumlah piutang yang diharapkan akan
ditagih dalam neraca, karena neraca hanya menunjukkan jumlah piutang bruto.}{\
fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \fi-284 \
li284 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin284 \rin0 \tql \tx567 \itap0 \fs21 \kerning2 \dbch \af2 \hich \
af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 4.}{\fs24 \kerning2
\dbch \af4 \hich \af4 \loch \f4 \tab }{\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 a)}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \tab }{\fs24 \kerning2
\dbch \af4 \hich \af4 \loch \f4 Metode Bruto}{\fs24 \kerning2 \dbch \af4 \hich \af4
\loch \f4 \par }\pard \plain \ql \li567 \ri0 \lisb0 \sa240 \lisa0 \sl360 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin567 \rin0 \itap0 \fs21 \kerning2 \dbch
\af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4
Potongan penjualan dicatat pada saat uang diterima.}{\fs24 \kerning2 \dbch \af4 \
hich \af4 \loch \f4 \par }\pard \plain \ql \fi-283 \li567 \ri0 \lisb0 \sa240 \lisa0
\sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin567 \rin0 \itap0 \
fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \
af4 \loch \f4 b)}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \tab }{\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Potongan Penjualan yang tidak dimanfaatkan
oleh pembeli dicatat pada sat pemebeli melakukan pelunasan.}{\fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \fi-283 \li567 \ri0 \lisb0 \
sa240 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin567 \
rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch
\af4 \hich \af4 \loch \f4 c)}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \
tab }{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Contoh Transaksi: Dijual
barang dagangan seharga Rp 1.000.000 dengan syarat 2/10, n/30. Perlakuannya sebagai
berikut:}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\trowd \trqc \
trgaph0 \trrh1747 \trleft459 \trautofit \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw15 \clbrdrr \brdrs \brdrw15 \clbrdrt \brdrs \brdrw15 \
clbrdrb \brdrs \brdrw15 \cltxlrtb \cellx2900 \clvertalt \clbrdrl \brdrs \brdrw15 \
clbrdrr \brdrs \brdrw15 \clbrdrt \brdrs \brdrw15 \clbrdrb \brdrs \brdrw15 \cltxlrtb
\cellx7578 \clvertalt \clbrdrl \brdrs \brdrw15 \clbrdrr \brdrs \brdrw15 \clbrdrt \
brdrs \brdrw15 \clbrdrb \brdrs \brdrw15 \cltxlrtb \cellx11121 \pard \plain \qc \li0
\ri0 \lisb0 \sa240 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright
\lin0 \rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\b1 \
fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \ul1 TRANSAKSI}{\b1 \fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 \ul1 \par }\pard \plain \ql \li0 \ri0 \
lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \
rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Penjualan barang Rp 1.000.000 dengan
syarat 2/10, n/30}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \cell }\pard \
plain \qc \li0 \ri0 \lisb0 \sa240 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \
aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0
\loch \af0 {\b1 \fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \ul1 METODE BRUTO}
{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \ul1 \par }\pard \plain \ql \li0 \
ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \
rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Piutang Dagang Rp 1.000.000}{\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li0 \ri0 \lisb0 \
lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \
intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 Penjualan Rp 1.000.000}{\fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 \cell }\pard \plain \qc \li0 \ri0 \lisb0 \sa240 \
lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \
intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\b1 \fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 \ul1 METODE NETO}{\b1 \fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 \ul1 \par }\pard \plain \ql \li0 \ri0 \lisb0 \
lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \
intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 Piutang Dagang Rp 980.000}{\fs24 \kerning2 \dbch \
af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li0 \ri0 \lisb0 \lisa0 \sl360 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs21 \
kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 Penjualan Rp 980.000}{\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 \cell }\pard \plain \qj \li0 \ri0 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \
af0 {\trowd \trqc \trgaph0 \trrh1747 \trleft459 \trautofit \trftsWidth1 \
trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw15 \clbrdrr \brdrs \brdrw15 \clbrdrt \
brdrs \brdrw15 \clbrdrb \brdrs \brdrw15 \cltxlrtb \cellx2900 \clvertalt \clbrdrl \
brdrs \brdrw15 \clbrdrr \brdrs \brdrw15 \clbrdrt \brdrs \brdrw15 \clbrdrb \brdrs \
brdrw15 \cltxlrtb \cellx7578 \clvertalt \clbrdrl \brdrs \brdrw15 \clbrdrr \brdrs \
brdrw15 \clbrdrt \brdrs \brdrw15 \clbrdrb \brdrs \brdrw15 \cltxlrtb \cellx11121 \
row }\trowd \trqc \trgaph0 \trleft459 \trautofit \trftsWidth1 \trftsWidthB3 \
trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \
clvertalt \clbrdrl \brdrs \brdrw15 \clbrdrr \brdrs \brdrw15 \clbrdrt \brdrs \
brdrw15 \clbrdrb \brdrs \brdrw15 \cltxlrtb \cellx2900 \clvertalt \clbrdrl \brdrs \
brdrw15 \clbrdrr \brdrs \brdrw15 \clbrdrt \brdrs \brdrw15 \clbrdrb \brdrs \
brdrw15 \cltxlrtb \cellx7578 \clvertalt \clbrdrl \brdrs \brdrw15 \clbrdrr \brdrs \
brdrw15 \clbrdrt \brdrs \brdrw15 \clbrdrb \brdrs \brdrw15 \cltxlrtb \cellx11121 \
pard \plain \ql \li0 \ri0 \sb240 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha
\aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \
af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Bila Pelunasan
dalam jangka waktu potongan}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \
cell }\pard \plain \ql \li0 \ri0 \sb240 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs21 \kerning2 \dbch \
af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Kas
Rp 980.000}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \
ql \li0 \ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \
af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Potongan Penjualan Rp
20.000}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li0
\ri0 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \
lin0 \rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Piutang Dagang Rp 1.000.000}{\
fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \cell }\pard \plain \ql \li0 \ri0 \
sb240 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0
\rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Kas Rp 980.000}{\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li0 \ri0 \lisb0 \
sa240 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \
rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Piutang Rp 980.000}{\fs24 \kerning2
\dbch \af4 \hich \af4 \loch \f4 \cell }\pard \plain \qj \li0 \ri0 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs21 \kerning2 \dbch \
af2 \hich \af0 \loch \af0 {\trowd \trqc \trgaph0 \trleft459 \trautofit \trftsWidth1
\trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \
trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw15 \clbrdrr \brdrs \brdrw15 \
clbrdrt \brdrs \brdrw15 \clbrdrb \brdrs \brdrw15 \cltxlrtb \cellx2900 \clvertalt \
clbrdrl \brdrs \brdrw15 \clbrdrr \brdrs \brdrw15 \clbrdrt \brdrs \brdrw15 \
clbrdrb \brdrs \brdrw15 \cltxlrtb \cellx7578 \clvertalt \clbrdrl \brdrs \brdrw15 \
clbrdrr \brdrs \brdrw15 \clbrdrt
\brdrs \brdrw15 \clbrdrb \brdrs \brdrw15 \cltxlrtb \cellx11121 \row }\pard \
plain \ql \li0 \ri0 \sb240 \lisb0 \sa240 \lisa0 \sl360 \slmult1 \widctlpar \
aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs21 \kerning2 \dbch \
af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Bila
Pelunasan sesudah lewat waktu potongan}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch
\f4 \cell }\pard \plain \ql \li0 \ri0 \sb240 \lisb0 \lisa0 \sl360 \slmult1 \
widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs21 \
kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 Kas Rp 1.000.000}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \
f4 \par }\pard \plain \ql \li0 \ri0 \lisb0 \sa240 \lisa0 \sl360 \slmult1 \widctlpar
\aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2
\hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Piutang
Rp 1.000.000}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \cell }\pard \plain \
ql \li0 \ri0 \sb240 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \
adjustright \lin0 \rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \
af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 Kas Rp 1.000.000}{\
fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li0 \ri0 \
lisb0 \sa240 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0
\rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 Piutang Rp 980.000}{\fs24 \kerning2
\dbch \af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li0 \ri0 \lisb0 \lisa0 \
sl360 \slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \
itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \
af4 \hich \af4 \loch \f4 Potongan Penjualan tdk }{\fs24 \kerning2 \dbch \
af4 \hich \af4 \loch \f4 \par }\pard \plain \ql \li0 \ri0 \lisb0 \lisa0 \sl360 \
slmult1 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs21 \
kerning2 \dbch \af2 \hich \af0 \loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \
loch \f4 Diambil Rp 20.000}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4
\cell }\pard \plain \qj \li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \
rin0 \intbl \itap1 \fs21 \kerning2 \dbch \af2 \hich \af0 \loch \af0 {\trowd \trqc \
trgaph0 \trleft459 \trautofit \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \
trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \
clbrdrl \brdrs \brdrw15 \clbrdrr \brdrs \brdrw15 \clbrdrt \brdrs \brdrw15 \
clbrdrb \brdrs \brdrw15 \cltxlrtb \cellx2900 \clvertalt \clbrdrl \brdrs \brdrw15 \
clbrdrr \brdrs \brdrw15 \clbrdrt \brdrs \brdrw15 \clbrdrb \brdrs \brdrw15 \cltxlrtb
\cellx7578 \clvertalt \clbrdrl \brdrs \brdrw15 \clbrdrr \brdrs \brdrw15 \clbrdrt \
brdrs \brdrw15 \clbrdrb \brdrs \brdrw15 \cltxlrtb \cellx11121 \row }\pard \plain \
qj \fi-284 \li284 \ri0 \sb240 \lisb0 \lisa0 \sl360 \slmult1 \widctlpar \aspalpha \
aspnum \adjustright \lin284 \rin0 \itap0 \fs21 \kerning2 \dbch \af2 \hich \af0 \
loch \af0 {\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 5.}{\fs24 \kerning2 \
dbch \af4 \hich \af4 \loch \f4 \tab }{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \
f4 Anjak Piutang adalah Kontrak antara perusahaan anjak piutang (sebagai penyedia
jasa) dengan klien, dimana klien wajib menjual atau menjaminkan piutang (dari hasil
penjualan barang secara kredit) kepada }{\i1 \fs24 \kerning2 \dbch \af4 \hich \
af4 \loch \f4 factoring}{\fs24 \kerning2 \dbch \af4 \hich \af4 \loch \f4 .}{\fs24 \
kerning2 \dbch \af4 \hich \af4 \loch \f4 \par }}