Akuntansi Piutang

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PT.

SMART LINK
DAFTAR UMUR PIUTANG
31 DESEMBER 2005
Nama Debitur No. Faktur Juml Piutang Tgl Jth Tempo
1hr-30hr
PT.Detik 12100 1,750,500 11/12/2005 1,750,500
PT.Alman 9550 2,500,500 10/25/2005
PT.Garuda 8850 7,000,000 11/9/2005 7,000,000
PT.Garuda 9965 5,000,000 10/16/2005
PT.Rajawali 3055 3,450,000 2/15/2005
PT.Rajawali 4317 5,300,000 5/20/2005
PT.Lintara 6770 12,730,000 7/20/2005
PT.Lintara 7875 5,000,000 8/17/2005
PT.Payung 9441 18,750,000 10/1/2005
PT.Payung 2875 2,300,000 4/12/2005
63,781,000 8,750,500
PT. SMART LINK
DAFTAR UMUR PIUTANG
31 DESEMBER 2005
Menunggak
31hr-60hr 61hr-90hr 91hr-120hr 121hr-150hr 151hr-180hr 181hr-210hr 211hr-360hr

2,500,500

5,000,000
3,450,000
5,300,000
12,730,000
5,000,000
18,750,000
2,300,000
7,500,500 18,750,000 5,000,000 12,730,000 11,050,000
Umur Piutang % Kerugian Jml Piutang Kerugian Piutang
1-30 hari 0% 8,750,000 0
31-60 hari 1% 7,500,500 7,500,500
61-90 hari 1.50%
91-120 hari 2% 18,750,000 375,000
121-150 hari 3% 5,000,000 150,000
151-180 hari 4% 12,730,000 509,200
181-210 hari 5%
211-360 hari 10% 11,050,000 1,105,000

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