BAB 9 PIUTANG.docx - BAB 9 PIUTANG Penggolongan piutang 1...

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BAB 9 PIUTANG Penggolongan piutang: 1. Piutang usaha (account receivables) 2. Wesel tagih (notes receivables) 3. Piutang lainnya (other receivables) Piutang tak tertagih→terdapat 2 metode akuntansi untuk piutang tak tertagih : metode penghapusan langsung (direct write-off) dan metode penyisihan (allowance method) Metode penghapusan langsung untuk piutang tak tertagih: Beban piutang tak tertagih xxx Piutang usaha xxx Ketika utang yang sudah dihapus ternyata masih bisa ditagih, maka: Piutang usaha xxx Beban piutang tak tertagih xxx Kas xxx Piutang usaha xxx Metode penyisihan untuk piutang tak tertagih: Beban piutang tak tertagih xxx Penyisihan piutang tak tertagih xxx Penghapusan langsung ke akun penyisihan piutang tak tertagih: Penyisihan piutang tak tertagih xxx Piutang usaha xxx Ketika utang yang sudah dihapus ternyata masih bisa ditagih, maka: Piutang usaha xxx Penyisihan piutang tak tertagih xxx Kas xxx Piutang usaha xxx Contoh 1
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  • Spring '13
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