managemen piutang dagang
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pengelolaan piutang dagang (dalam bahsa inggris)TRANSCRIPT
THE MANAGEMENT OF ACCOUNT RECEIVABLE
IN THE COMPANY
By : Anis Riyanto/ XII AK2 / 04
ACCO
UN
T RE
CEIV
ABLE
MANAGEMENT OF ACCOUNT RECEIVABLE
INTERNAL CONTROL OF ACCOUNT RECEIVABLE
ACCOUNT RECEIVABLE PAYMENT TERMS
REGISTRATION PROCEDURES ACCOUNT
RECEIVABLE
IDENTIFY DATA MUTATION ACCOUNTS RECEIVABLE
LOSS RECEIVABLE
Customer should be classified based on the criteria established in management
Transactions sale to credit must obtain approval from the part of the credits based on raw procedure that has been set
In the invoice must be attached the payment terms defined.
The accounts receivable function must perform well based on standard procedures that have been set
Billing activities should be controlled in either by virtue of raw procedure has been set
The cash receipt received billing based on the results of the standard procedure has been applied
The accounting should do a recording of receivables based on the procedure of raw materials which have been set
Terms n/30
Terms of 2/10, n/30
Terms of 2/10, 1/15, n/30
Terms of the EOM (end of month)
n/10 EOM
Regi
stra
tion
proc
edur
es
acco
unt r
ecei
vabl
e
Card receivable
The form of a journal that is required in the listing of
accounting
Sales Journal
Sales Return journal
General Journal
Cash Receipts Journal
CARD RECEIVABLE
Account Number Sheet
Name Terms
Address Credit Limits
Date Description FolMutations Ballance
Debit Credit Debit Credit
Card Receivable
Sales journal
Date Invoice Number
Debtor Name / Description
Payment Terms Ref
Amount
Receivable(D)
Sales (K)
General Journal
Date Description Ref Debit Credit
IDENTIFY DATA MUTATION ACCOUNTS RECEIVABLE
Calculating data mutation accounts
receivable
To obtain accounts receivable data to
each card receivables
Confirmation of accounts receivable
No Descriptions DocumentMutation
Of Receivable
1 Credit sales transactions Sales Invoice [+]
2 Sales return transaction Credit memo [-]
3 Removal of account receivable transaction Memorial proof [-]
4 Cash receipts transactions from accounts receivable
Cash receipts proof [-]
2 August Credit sales of goods “A” to Mataram Sakti Store Rp 20.000.000
5 August Credit sales of goods “A” to Begadan Store Rp 60.000.000
6 August Credit sales of goods “A” to Asia Store Rp 80.000.0009 August Receiption cash of payments receivable from Toko
Begadan Rp 40.000.000
10 August Accepted payment from Mataram Store Rp 10.000.000
11 August Acceptance cash of payment oreceivables form Asian store Rp 40.000.000
15 August Accepted payment from Mataram Store Rp 4.000.00016 August Credit sales of goods “B” to Begadan store Rp 10.000.000
18 August Credit sales of goods “B” to Asia Begadan Rp 15.000.000
20 August Sales return of goods “B” from Begadan Store Rp 20.000.000
21 August Received reports from Mataram Sakti Store that there had been a fire and PT ABC decided to abolish the accounts receivable to Mataram Sakti Store Rp 4.000.000
27 August There is a letter from Mataram, Mataram Sakti Store that get compensation from the insurance company so that it could pay off the remainder of the invoice and the payment will be realized on August 29, 2010
29 August Acceptance back receivable which has been removed Rp 4.000.000 from Mataram Sakti Store
PT ABC transactions (not a taxable entreprenuer) in August 2010 is as follows:
From the transaction, PT
ABC will hold a record of
journals as follows:
Date Description Ref Debit (Rp) Credit (Rp)
2010 2 Account Receivable 20.000.000
August Sales 20.000.000
5 Account Receivable 60.000.000 Sales 60.000.000
6Account Receivable 80.000.000
Sales 80.000.000
9 Cash 40.000.000 Account Receivable 40.000.000 10 Cash 10.000.000 Account Receivable 10.000.000
11 Cash 40.000.000
Account Receivable 40.000.000 15 Cash 6.000.000 Account Receivable 6.000.000
16Account Receivable 10.000.000
Sales 10.000.000 18 Account Receivable 15.000.000
Sales 15.000.000
20 Sales ReturnAccount receivable
20.000.000
20.000.000
21 Bad Debt Expense 4.000.000 Account Payable 4.000.000
27Account Receivable 4.000.000
Bad Debt Expense 4.000.000 29 Cash 4.000.000 Account Receivable 4.000.000
TO OBTAIN ACCOUNTS RECEIVABLE DATA TO EACH RECEIVABLES
Accounts receivable statement Letter to be sent to the debtor
(confirmation of accounts receivable).
list of accounts receivable balances that contains information about the
balance of accounts receivable of each debtor
on a certain date.
list the age of accounts receivable that contains information about the receivable debtors are each grouped by age of
accounts receivable
Positive
Confirmatio
n
Negative
Confirmatio
n
LOSS RECEIVABLES
The recording of the removal of accounts
receivable
Determination of loss on accounts
receivable
THE RECORDING OF THE REMOVAL OF ACCOUNTS RECEIVABLE
Direct write off method
Undirect write off method
DIRECT METHOD INDIRECT METHOD
Loss receivables not collectible period noted on acceptance receivables, receivables written off based on the number.
Loss Receivables Not collectible is recorded in the period the accounts receivable/Sales, based on estimates through adjustment journal :Bad Debt Expense xxx Allowance For Doubtful Debt xxx
Any deletion of accounts receivable, directly recorded on account receivables, with the loss of the journal:Bad Debt Expense xxx Account Receivable xxx
Any deletion of accounts receivable, is charged to the account Receivables Loss Reserves, with the journal:Allowance For Doubtful Debt xxx Account Receivable xxx
Statement of the debtor's Ability to pay the debts that had been wiped out: there are no journals
Statement of the debtor's ability to pay the debts that had been wiped out with the journal noted:Account Receivable xxx Allowance For Doubtful Debt xxx
Time of receiving payments from debtors who declared willingness to pay, noted by the journal:Cash xxx Bad Debt Expense xxx
Time of receiving payments from debtors who declared willingness to pay, noted by the journal:Cash xxx Account Receivable xxx
If the debtor was already eliminated coming in and directly pay the note with the journal:Cash xxx Bad Debt Expense xxx
If the debtor was already eliminated coming in and directly pay the note with the journal:Cash xxxAllowance For Doubtful Debt xxx
DIRECT METHOD VS
INDIRECT METHOD
DETERMINATION OF LOSS ON ACCOUNTS RECEIVABLE
Determination of the estimated losses of accounts receivable based on the number
of Sales (approach profit-loss)
Determination of Estimated losses of accounts receivable based on the balance of receivables (balance sheet Approach)
Determination of the estimated losses of accounts receivable based on the analysis
of aged accounts receivable
THANKS FOR YOURATTENTION