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7/23/2019 1 Piutang Sup

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Pembelajaran Pengantar Akuntansi II

dituturkan oleh

Ali Tafriji Biswan, SE, SST, Ak., M.Ak.

(altaf)

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ATB

Piutang(Pengayaan: Discounting of Notes)

From any resources in Accounting Principles by Reeve-Warren-Duchac;Weygandt-Kieso-Kimmel; Mugan & Akman


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Ilustrasi Wesel

Contoh wesel 90 hari, 10%

Interest $2,000 x 10% x (90/360) = $50

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Ilustrasi Wesel

Prima Center menerima wesel atas penjualan kredit, 120-hari, 6%,nominal $40,000, tertanggal 14 Maret

Perhitungan jatuh tempo: March 17 days (31 - 14)

April 30 days

May 31 days June 30 days

July 12 days

Total 120 days

Maturity value = $40,800 [$40,000 + ($40,000 x 6% x 120/360)]

Ayat jurnal terima pembayaran saat jatuh tempo (12 Juli)Cash 40,800

Notes Receivable 40,000

Interest Revenue 800

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Due date: 12 Juli


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Discounting Notes Receivable

Wesel dapat dikuasakan (endorse) dan ditransfer ke bankuntuk memperoleh kas bagi perusahaan. Misal, pada 3 Meiwesel dari B didiskontokan A ke bank Face amount of note $1,800

Issuance date of note April 8

Interest rate on note 12%

Term of note 90 days

Due date of note July 7

Maturity value of note $1,854 [$1,800 + ($1,800 x 12% x 90/360)]

Discount date May 3

Discount period 65 days (May 3 to July 7)

Discount rate 14% Discount $46.87 ($1,854 x 14% x 65/360)

Discount proceeds $1,807.13 ($1,854.00 - $46.8)

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May, 3 Cash 1,807.13

Notes Receivable 1,800.00

Interest Revenue 7.13


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Discounting N/R

Jika proceed < face amount, A akui beban

Jika proceed $1,785 (< $1,800), A catat interest

expense $15 (selisih $1,800 - $1,785)

B tidak mampu bayar (dishonor) wesel $1,800,

90-hari, 12% (didiskontokan pada 3 Mei). Bank

membebankan biaya admin (protest fee) $12.

A akan mencatat pembayaran ke bank:

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May, 3 Cash 1,807.13Notes Receivable 1,800.00

Interest Revenue 7.13

July, 7 A/R - B 1,866

Cash 1,866

Payment = maturity value +

protest fee = 1,854 + 12 = 1,866

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