Anggota Kelompok 5 kelas C

Audry (00000083627)
Cherie (00000083590)
Jesslyn (00000084263)
Jovelyn (00000102676)
Kanaya (00000088302)
A) Coe Ltd
Record sales and collections during the period

Description Debit Credit

A. Receivable 800000
Sales Revenue 800000
Cash 763000
A. Receivable 763000

B) Coe Ltd
Record the write off of uncollectible accounts

Description Debit Credit

Allowance for uncollectible accounts 7300
A. Receivable 7300

C) Coe Ltd
Record the recovery of the uncollectible account

Description Debit Credit

A. Receivable 3100
Allowance for uncollectible accounts 3100
Cash 3100
A. Receivable 3100

D) Coe Ltd
Record bad debt expense

Description Debit Credit

Bad debts 20200
Allowance for uncollectible accounts 20200

E) Coe Ltd
Ending Balances

Description A. Receivable Allowance for Doubtful accounts

Beginning balance 200000 -9000
Credit sales 800000
Collections -763000
Accounts written off -7300 7300
Bad debts recovered -3100
 Bad debts adjustment -20200
Ending Balances 229700 -25000

F) The net realizable value of the receivables at the end of the period
229700 - 25000 = 204700
ubtful accounts
 Costello Company
Journal Adjusting Entry
December
a. Date Description Ref Debit Credit
Dec 31 Bad Debts Expense ($9.400-$8.000) $1.400
Accounts Receivable $1.400

b. Date Description Ref Debit Credit

Dec 31 Bad Debts Expense {($840.000-$20.000)x1%} $8.200
Allowance for Doubtful Accounts $8.200
Dec 31 Bad Debts Expense {($110.000x10%)-$2.100} $8.900
Allowance for Doubtful Accounts $8.900

c. Date Description Ref Debit Credit

Dec 31 Bad Debts Expense {($840.000-$20.000)x0.75%}$6.150
Allowance for Doubtful Accounts $6.150
Dec 31 Bad Debts Expense {($110.000x6%)+$200} $6.800
Allowance for Doubtful Accounts $6.800
jurnal :
keterangan debit kredit Nama akun :
Allowance for doubtful accounts 11000
Tanggal
Account Receivable 11000
(wrote off acc receivable) 1/1/25
2025
Account receivable 1800 2025
Allowance for doubtful accounts 1800 31/12/25
(Write off recovery)
Cash 1800
Account receivable 1800
(Receipt acc receivable)

Bad debt expense 13200

Allowance for doubtful accounts 13200
(Adjusting of allowance for doubtful acc)

Total 27800 27800

Allowance for doubtful accounts
Saldo
Keterangan Ref debit Kredit
debit kredit
Opening balance 15000
wrote off acc receivable 11000 4000
write off recovery 1800 5800
Adjusting of allowance for doubtful acc 13200 19000
 Ling Industries
Journal Entries
December 31 2025
Date Description Ref Debit Credit
Dec 31 2025 Bad Debt Expense (2% X ¥450000) 9000
Allowance for Doubtful Accounts 9000
May 11 2026 Allowance for Doubtful Accounts 1100
Accounts Receivable- Shoemaker 1100
June 12 2026 Accounts Receivable- Shoemaker 1100
Allowance for Doubtful Accounts 1100
Cash 1100
Accounts Receivable- Shoemaker 1100
Total 12300 12300
 COLAW STORES
Journal Entries
January - February
Date Explanations Ref. Debit Credit
Account Receivable 18000
Sales Revenue 18000
January 15 (Penjualan secara kredit)
Cash 4410
Service Charge Expensive 90
Sales Revenue 4500
January 20 (Pembuatan kartu kredit visa untuk penjualan)
Cash 10000
Account Receivable 10000
February 10 (Penerimaan penjualan colaw)
Account Receivable 120
Interest Revenue 120
February 15
Total 32620 32620