Chapter 7 Kieso Terjemahan Ppt

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 7-1  7-2 B A B 7 B A B 7 KAS DAN PIUTANG KAS DAN PIUTANG Intermediate Accounting IFRS Edition Kieso, Weygandt, and Warfield    7-3 1. 1. Mengidentifikasi kas Mengidentifikasi kas . . 2. 2. Menunjukkan cara melaporkan kas dan item terkait Menunjukkan cara melaporkan kas dan item terkait. 3. 3. Mendefinisikan piutang dan mengidentifikasi jenis piutang. Mendefinisikan piutang dan mengidentifikasi jenis piutang. 4. 4. Menjelaskan isu-isu akuntansi yang berkaitan dengan pengakuan piutang Menjelaskan isu-isu akuntansi yang berkaitan dengan pengakuan piutang. 5. 5. Menjelaskan isu-isu akuntansi yang berkaitan dengan penilaian piutang Menjelaskan isu-isu akuntansi yang berkaitan dengan penilaian piutang. 6. 6. Menjelaskan isu-isu akuntansi terkait dengan pengakuan wesel tagi. Menjelaskan isu-isu akuntansi terkait dengan pengakuan wesel tagi. !. !. Menjelaskan isu-isu akuntansi yang berkaitan dengan penilaian wesel tagi Menjelaskan isu-isu akuntansi yang berkaitan dengan penilaian wesel tagi. ". ". Memaami #nformasi kusus yang berkaitan dengan piutang Memaami #nformasi kusus yang berkaitan dengan piutang. $. $. Menjelaskan bagaimana melaporkan dan menganalisa piutang Menjelaskan bagaimana melaporkan dan menganalisa piutang. Tujuan Pembelajaran Tujuan Pembelajaran Tujuan Pembelajaran Tujuan Pembelajaran  7-4 %engakuan %enilaian %roses e&aluasi kerugian Kas Kas Piutang Piutang Piutang esel Piutang esel !asala" K"usus !asala" K"usus  'pa itu (as) %elaporan kas *ingkasan pos- pos terkait kas %engakuan %enilaian +psi nilai wajar  %engentian pengakuan atas piutang %enyajian dan analisis #as" an$ %e&ei'ables #as" an$ %e&ei'ables #as" an$ %e&ei'ables #as" an$ %e&ei'ables  7-( ,ebua asetmerupakan suatu instrumen keuangan. Instrumen )euangan - Setiap kontrak yang menimbulkan aset keuangan dari satu entitas dan kewajiban keuangan atau kepentingan ekuitas entitas lain. #as" #as" #as" #as" LO 1 Identify items considered cash. LO 1 Identify items considered cash. "at is &as"* Illustrati+n 7-1 T,es +. Assets  7-/   'set yang paling likuid/ tergolong aset lancar    'lat pembayaran.  0asar untuk mengukur dan sebagai laporan bagi seluru pos lainnya. #as" #as" #as" #as" LO 1 Identify items considered cash. LO 1 Identify items considered cash. "at is &as"* 0amles   mata uang, dana yang tersedia pada deposito di bank, money order, cek bersertifikat, cek kontan, cek pribadi, bank draft dan tabungan .  7-7 #n&estasi jangka pendek  3 bulan/ in&estasi yang sangat likuid #as" #as" #as" #as" LO 2 Indicate how to report cash and related items. LO 2 Indicate how to report cash and related items. %e+rting #as" (a) dapat segera dikonversikan menjadi kas, dan (b) So near their maturity that they present insignificant risk of changes in interest rates. 0amles   Treasury bills, commercial paper, dan reksa dana pasar uang . #as" eui'alent  7- en material in amount 0ipisakan dari rekening kas  'kti&a lancar dan akti&a tidak lancar  #as" #as" #as" #as" LO 2 Indicate how to report cash and related items. LO 2 Indicate how to report cash and related items. %estri&tie$ &as" 0amles / dibatasi untuk: () perluasan pabrik, (!) masa jatuh tempo dari utang jangka panjang, dan (") saldo kompensasi.  7-5 (etika sebua perusaaan menulis cek melebii  jumla kas yang ada di rekening bank. #as" #as" #as" #as" LO 2 Indicate how to report cash and related items. LO 2 Indicate how to report cash and related items. Ban) 6'er$ra.ts mumnya dilaporkan sebagai kewajiban lancar utang usaa 0ikompensasikan ke rekening kas anya ketika kas yang tersedia adir dalam account lain di bank yang sama di mana pinjaman rekening koran o&erdrafts terjadi.  7-1 #as" #as" #as" #as" LO 2  LO 2  Illustrati+n 7-3 Summar, +. #as"-%elate$ Items  7-11 A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 3 Define receivables and identify the different types of receivables. LO 3 Define receivables and identify the different types of receivables. %erjanjian tertulis dari pembeli7pelanggan untuk membayar sejumla uang pada tanggal tertentu di masa depan Piutang a$ala" )laim )ea$a i"a) lain atas uang8 barang atau jasa %erjanjian secara lisan dari pembeli7pelanggan untuk membayar barang atau jasa yang dijual Piutang Piutang Piutang Piutang Piutang esel Piutang esel Piutang esel Piutang esel  7-12 Piutang n+n-usa"a 1. ang Muka kepada petugas dan karyawan. 2. ang muka kepada anak perusaaan. 3. 0eposit untuk menutupi kerusakan atau kerugian potensial. 4. 0eposito sebagai jaminan kinerja atau pembayaran. 5. 0i&iden dan piutang bunga. 6. (laim atas a %erusaaan asuransi. b 0efendants under suit. c 8adan pemerinta atas pengembalian pajak. d 9asa angkutan atas barang yang rusak atau ilang. e (reditor atas pengembalian barang/ barang yang rusak dan ilang. f %elanggan atas barang-barang yang dikembalikan . A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 3 Define receivables and identify the different types of receivables. LO 3 Define receivables and identify the different types of receivables.  7-13 N+n-tra$e %e&ei'ables A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 3 Define receivables and identify the different types of receivables. LO 3 Define receivables and identify the different types of receivables. Illustrati+n 7-4 %e&ei'ables Statement +. 9inan&ial P+siti+n Presentati+ns  7-14 A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable. Tra$e $is)+n Tra$e $is)+n Mengurangi arga :idak diakui dalam catatan akuntansi %elanggan ditagi sebesar arga jual setela dikurangi diskon Tra$e $is)+n Tra$e $is)+n Mengurangi arga :idak diakui dalam catatan akuntansi %elanggan ditagi sebesar arga jual setela dikurangi diskon 1 : Dis&+unt .+r ne; %etail St+re #ust+mers Penga)uan Piutang  7-1( A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable. #as" Dis&+unts #as" Dis&+unts 18 n>3 Penga)uan Piutang  7-1/ ,ales 1/$6=  'ccounts recei&able 1/$6= 9une 3 A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable. >as ?2/=== @ $"A 1/$6=  'ccounts recei&able 1/$6= 9une 12 07-( 07-(   +n 9une 3/ 8olton >ompany sold to 'rBuette >ompany mercandise a&ing a sale price of ?2/=== wit terms of 271=/ n76=/ f.o.b. sipping point. +n 9une 12/ te company recei&ed a ceck for te balance due from 'rBuette >ompany. %repare te journal entries on 8olton >ompany books to record te sale assuming 8olton records sales using te net met"+$ .  7-17 07-( 07-(   +n 9une 3/ 8olton >ompany sold to 'rBuette >ompany mercandise a&ing a sale price of ?2/=== wit terms of 271=/ n76=/ f.o.b. sipping point. %repare te journal entries on 8olton >ompany books to record te sale assuming 8olton records sales using te gr+ss met"+$ / and 'rBuette $i$ n+t  remit payment until 9uly 2$. ,ales 1/$6=  'ccounts recei&able 1/$6= 9une 3 A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable. >as 2/===  'ccounts recei&able 1/$6= ,ales discounts forfeited4= 9une 12  7-1 ,ebua perusaaan arus mengukur piutangnya dengan nilai saat ini present &alue. N+n-%e&+gniti+n +. Interest 0lement LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable. A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able In ra&ti&e / perusaaan mengabaikan pendapatan bunga yang terkait dengan piutang karena tidak material.  7-15 Cow are tese accounts presented on te ,tatement of Cow are tese accounts presented on te ,tatement of Dinancial %osition) Dinancial %osition) A&&+unt %e&ei'able All+;an&e .+r $+ubt.ul a&++unts Beg? ( 2( Beg? 0n$? ( 2( 0n$? A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable.  7-2 LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable. A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able  7-21 LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable. A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able  7-22 @+urnal entr, .+r &re$it sale +. 1* @+urnal entr, .+r &re$it sale +. 1*  'ccounts recei&able  'ccounts recei&able 1== 1== ,ales ,ales  1== 1== A&&+unts %e&ei'able All+;an&e .+r D+ubt.ul A&&+unts Beg? ( 2( Beg? 0n$? ( 2( 0n$? A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable.  7-23 A&&+unts %e&ei'able All+;an&e .+r D+ubt.ul A&&+unts Beg? ( 2( Beg? 0n$? / 2( 0n$? Sale 1 A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable. @+urnal entr, .+r &re$it sale +. 1* @+urnal entr, .+r &re$it sale +. 1*  'ccounts recei&able  'ccounts recei&able 1== 1== ,ales ,ales  1== 1==  7-24 #+lle&te$ +. 333 +n a&&+unt* #+lle&te$ +. 333 +n a&&+unt* >as >as 333 333  'ccounts recei&able  'ccounts recei&able 333 333 A&&+unts %e&ei'able All+;an&e .+r D+ubt.ul A&&+unts Beg? ( 2( Beg? 0n$? / 2( 0n$? Sale 1 A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable.  7-2( #+lle&te$ +. 333 +n a&&+unt* #+lle&te$ +. 333 +n a&&+unt* >as >as 333 333  'ccounts recei&able  'ccounts recei&able 333 333 A&&+unts %e&ei'able All+;an&e .+r D+ubt.ul A&&+unts Beg? ( 2( Beg? 0n$? 2/7 2( 0n$? Sale 1333 #+ll? A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable.  7-2/ A$justment +. 1( .+r estimate$ Ba$-Debts* A$justment +. 1( .+r estimate$ Ba$-Debts*   8ad debt e@pense 8ad debt e@pense 15 15  'llowance for 0oubtful 'ccounts  'llowance for 0oubtful 'ccounts 15 15 A&&+unts %e&ei'able All+;an&e .+r D+ubt.ul A&&+unts Beg? ( 2( Beg? 0n$? 2/7 2( 0n$? Sale 1333 #+ll? A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable.  7-27 A$justment +. 1( .+r estimate$ Ba$-Debts* A$justment +. 1( .+r estimate$ Ba$-Debts* 8ad debt e@pense 8ad debt e@pense 15 15  'llowance for 0oubtful 'ccounts  'llowance for 0oubtful 'ccounts 15 15 A&&+unts %e&ei'able All+;an&e .+r D+ubt.ul A&&+unts Beg? ( 2( Beg? 0n$? 2/7 4 0n$? Sale 1333 #+ll? 1( 0st? A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable.  7-2 rite-+.. +. un&+lle&tible a&&+unts .+r 1* rite-+.. +. un&+lle&tible a&&+unts .+r 1*  'llowance for 0oubtful accounts  'llowance for 0oubtful accounts 1= 1=  'ccounts recei&able  'ccounts recei&able 1= 1= A&&+unts %e&ei'able All+;an&e .+r D+ubt.ul A&&+unts Beg? ( 2( Beg? 0n$? 2/7 4 0n$? Sale 1333 #+ll? 1( 0st? A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable.  7-25 rite-+.. +. un&+lle&tible a&&+unts .+r 1* rite-+.. +. un&+lle&tible a&&+unts .+r 1*  'llowance for 0oubtful accounts  'llowance for 0oubtful accounts 1= 1=  'ccounts recei&able  'ccounts recei&able 1= 1= A&&+unts %e&ei'able All+;an&e .+r D+ubt.ul A&&+unts Beg? ( 2( Beg? 0n$? 2(7 3 0n$? Sale 1333 #+ll? 1( 0st? >6 1  1 >6 A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable.  7-3 LO 4 Explain accontin! isses related to reco!nition of acconts receivable. LO 4 Explain accontin! isses related to reco!nition of acconts receivable. A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able  7-31 A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO " Explain accontin! isses related to valation of acconts receivable. LO " Explain accontin! isses related to valation of acconts receivable. Penilaian Piutang (lasifikasi ompany estimates from past e@perience tat about 1A of credit sales become uncollectible. #f net credit sales are F"==/=== in 2=11/ it records bad debt e@pense as follows. 8ad 0ebt G@pense "/===  'llowance for 0oubtful 'ccounts "/=== Per&entage-+.-Sales Ar+a&" Illustrati+n 7-  7-37 Un&+lle&tible A&&+unts %e&ei'able Un&+lle&tible A&&+unts %e&ei'able Un&+lle&tible A&&+unts %e&ei'able Un&+lle&tible A&&+unts %e&ei'able LO " Explain accontin! isses related to valation of acconts receivable. LO " Explain accontin! isses related to valation of acconts receivable. Pen$e)atan Per&entage-+.-%e&ei'ables %iutang dilaporkan sebesar nilai kas yang dapat terealisasi. >ompanies may apply tis metod using  >omposite rate/ or    'ging scedule.  7-3 Un&+lle&tible A&&+unts %e&ei'able Un&+lle&tible A&&+unts %e&ei'able Un&+lle&tible A&&+unts %e&ei'able Un&+lle&tible A&&+unts %e&ei'able LO " Explain accontin! isses related to valation of acconts receivable. LO " Explain accontin! isses related to valation of acconts receivable. Ba$ Debt 0ense 378/( All+;an&e .+r D+ubt.ul A&&+unts 378/( at entry would ilson make assuming tat no balance e@isted in te allowance account) Illustrati+n 7-5 A&&+unts %e&ei'able Aging S&"e$ule  7-35 Un&+lle&tible A&&+unts %e&ei'able Un&+lle&tible A&&+unts %e&ei'able Un&+lle&tible A&&+unts %e&ei'able Un&+lle&tible A&&+unts %e&ei'able LO " Explain accontin! isses related to valation of acconts receivable. LO " Explain accontin! isses related to valation of acconts receivable. Ba$ Debt 0ense <378/(  =3/8( All+;an&e .+r D+ubt.ul A&&+unts 3/8( at entry would ilson make assuming te allowance account ad a credit balance of F"== before adjustment) Illustrati+n 7-5 A&&+unts %e&ei'able Aging S&"e$ule  7-4 %e&+'er, +. Un&+lle&tible A&&+unts %e&+'er, +. Un&+lle&tible A&&+unts %e&+'er, +. Un&+lle&tible A&&+unts %e&+'er, +. Un&+lle&tible A&&+unts LO "  LO "  Illustrati+n  'ssume tat te financial &ice president of 8rown Durniture autoriEes a write-off of te F1/=== balance owed by *andall >o. on Marc 1/ 2=12. :e entry to record te write-off is 8ad 0ebt G@pense1/===  'ccounts *ecei&able1/===  'ssume tat on 9uly 1/ *andall >o. pays te F1/=== amount tat 8rown ad written off on Marc 1. :ese are te entries  'ccounts *ecei&able1/===  'llowance for 0oubtful 'ccounts 1/=== >as 1/===  'ccounts *ecei&able1/===  7-41 A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able LO " Explain accontin! isses related to valation of acconts receivable. LO " Explain accontin! isses related to valation of acconts receivable. Pr+ses 0'aluasi Penurunan %erusaaan menilai penurunan teradap piutang di setiap periode pelaporan. %eristiwa yang memungkinkan terjadinya penurunan antara lain 1.Masala keuangan yang signifikan dari pelanggan. 2.(egagalan pembayaran. 3.ompany as te following recei&ables classified into indi&idually significant and all oter recei&ables. Cector determines tat HaanIs recei&able is impaired by F15/===/ and 8lancardIs recei&able is totally impaired. 8ot *andonIs and DernandoIs recei&ables are not considered impaired. Cector also determines tat a composite rate of 2A is appropriate to measure impairment on all oter recei&ables.  7-43 A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able A&&+unts %e&ei'able :e total impairment is computed as follows. Illustrati+n 7-1 LO " Explain accontin! isses related to valation of acconts receivable. LO " Explain accontin! isses related to valation of acconts receivable.  7-44 0idukung ole  promissory note N+tes %e&ei'able N+tes %e&ei'able N+tes %e&ei'able N+tes %e&ei'able LO # Explain accontin! isses related to reco!nition of notes receivable. LO # Explain accontin! isses related to reco!nition of notes receivable. #nstrumen yang dapat dinegosiasikan. 0itandatangani ole pembuat (maker) . 0iklasifikasikan menjadi #nterest bearing notes Jero interest bearing notes  7-4( Illustrati+n  9eremia >ompany recei&es a tree-year/ F1=/=== Eer+-interest-bearing  note. :e market rate of interest for a note of similar risk is $ percent. Cow does 9eremia record te receipt of te note) Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te LO # Explain accontin! isses related to reco!nition of notes receivable. LO # Explain accontin! isses related to reco!nition of notes receivable. 133    Interest  18 Prin&ial 4 i    5: n   3  7-4/ 18  ?7721  78721? Prin&ial9a&t+rPresent alue Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te %K of %rincipal LO # Explain accontin! isses related to reco!nition of notes receivable. LO # Explain accontin! isses related to reco!nition of notes receivable.  7-47 LO # Explain accontin! isses related to reco!nition of notes receivable. LO # Explain accontin! isses related to reco!nition of notes receivable. Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te Illustrati+n 7-14  7-4 @+urnal 0ntries .+r   Fer+-Interest-Bearing n+te %resent &alue of %rincipal F!/!21."= LO # Explain accontin! isses related to reco!nition of notes receivable. LO # Explain accontin! isses related to reco!nition of notes receivable. Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te Fer+-Interest-Bearing N+te  7-45 Illustrati+n Morgan >orp. makes a loan to Marie >o. and recei&es in e@cange a tree-year/ F1=/=== note bearing interest at 1= percent annually. :e market rate of interest for a note of similar risk is 12 percent. Cow does Morgan record te receipt of te note) Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te LO # Explain accontin! isses related to reco!nition of notes receivable. LO # Explain accontin! isses related to reco!nition of notes receivable. 123 1818 Interest 18 18 Prin&ial 4 i    12: n   3  7-( 18  2?413  2842 Interest %e&ei'e$9a&t+rPresent alue Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te %K of #nterest LO # Explain accontin! isses related to reco!nition of notes receivable. LO # Explain accontin! isses related to reco!nition of notes receivable.  7-(1 18  ?7117  7811 Prin&ial9a&t+rPresent alue Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te %K of %rincipal LO # Explain accontin! isses related to reco!nition of notes receivable. LO # Explain accontin! isses related to reco!nition of notes receivable.  7-(2 Illustrati+n  Cow does Morgan record te receipt of te note) Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te LO # Explain accontin! isses related to reco!nition of notes receivable. LO # Explain accontin! isses related to reco!nition of notes receivable. Illustrati+n 7-13 as $/52=  7-(3 Illustrati+n 7-14 LO # Explain accontin! isses related to reco!nition of notes receivable. LO # Explain accontin! isses related to reco!nition of notes receivable. Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te  7-(4 @+urnal 0ntries .+r   Interest-Bearing N+te LO # Explain accontin! isses related to reco!nition of notes receivable. LO # Explain accontin! isses related to reco!nition of notes receivable. Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te Interest-Bearing N+te >as 1/=== ompany/ as indicated tat it is e@periencing financial difficulty. :esco decides tat MorganeseIs note recei&able is terefore impaired. :esco computes te present &alue of te future cas flows discounted at its original effecti&e-interest rate to be F1!5/===. :e computation of te loss on impairment is as follows.  7-(5 N+tes %e&ei'able N+tes %e&ei'able N+tes %e&ei'able N+tes %e&ei'able LO $ Explain accontin! isses related to valation of notes receivable. LO $ Explain accontin! isses related to valation of notes receivable. :e entry to record te impairment loss is as follows. :e computation of te loss on impairment is as follows. 8ad 0ebt G@pense 25/===  'llowance for 0oubtful 'ccounts 25/===  7-/ Se&ial Issue$ Se&ial Issue$ Se&ial Issue$ Se&ial Issue$  Ter$aat 3 ommittee Doundation/ 2==3/ paras. #<16 and $.  7-/2 Se&ial Issue$ Se&ial Issue$ Se&ial Issue$ Se&ial Issue$ LO % LO % &nderstand special topics related to receivables. &nderstand special topics related to receivables. Pengu)uran Nilai ajar   Piutang  dicatat berdasarkan nilai wajar.  Keuntungan atau )erugian ,ang belum $irealisasi dilaporkan sebagai bagian dari laba bersi.  9ika perusaaan memili nilai wajar untuk piutangnya/ maka pilian tersebut arus terus digunakan sampai perusaaan tidak memiliki piutang.  7-/3 Se&ial Issues %elate$ T+ %e&ei'ables Se&ial Issues %elate$ T+ %e&ei'ables Se&ial Issues %elate$ T+ %e&ei'ables Se&ial Issues %elate$ T+ %e&ei'ables Illustrati+n <%e&+r$ing 9air alue 6ti+n=   'ssume tat Gscobar >ompany as notes recei&able tat a&e a fair &alue of F"1=/=== and a carrying amount of F62=/===. Gscobar decides on 0ecember 31/ 2=11/ to use te .air 'alue +ti+n  for tese recei&ables. :is is te first &aluation of tese recently acBuired recei&ables. 't 0ecember 31/ 2=11/ Gscobar makes an adjusting entry to record te increase in &alue of rest :e@tiles/ #nc. factors P5==/=== of accounts recei&able wit >ommercial Dactors/ #nc./ on a n+n-guarantee  or ;it"+ut re&+urse  basis. >ommercial Dactors assesses a finance carge of 3 percent of te amount of accounts recei&able and retains an amount eBual to 5 percent of te accounts recei&able for probable adjustments. >rest :e@tiles and >ommercial Dactors make te following journal entries for te recei&ables transferred witout recourse. Illustrati+n 7-2 LO % LO % &nderstand special topics related to receivables. &nderstand special topics related to receivables.  7-/7 Penjualan Piutang Penjualan Piutang Penjualan Piutang Penjualan Piutang LO % LO % &nderstand special topics related to receivables. &nderstand special topics related to receivables.  'ssume >rest :e@tiles sold te recei&ables on a ;it" guarantee  basis. Illustrati+n 7-21  7-/ Presentati+n .#engidentifikasi dalam laporan posisi keuangan atau dalam catatan setiap jenis utama piutang. !.#elaporkan piutang jangka pendek di aset lancar. ".#elaporkan nilai bruto piutang dan penyisihan piutang tak tertagih. $.#elaporkan beban piutang tak tertagih dan beban imbalan jasa sebagai beban penjualan. %.#elaporkan pendapatan bunga pada bagian lain&lain non operasional. Presentati+n an$ Anal,sis Presentati+n an$ Anal,sis Presentati+n an$ Anal,sis Presentati+n an$ Anal,sis LO ' Describe how to report and analy(e receivables. LO ' Describe how to report and analy(e receivables.  7-/5 Anal,sis +. %e&ei'ables Presentati+n an$ Anal,sis Presentati+n an$ Anal,sis Presentati+n an$ Anal,sis Presentati+n an$ Anal,sis :is *atio used to Menilai likuiditas piutang. Mengukur jumla rata-rata perusaaan mengumpulkan piutang selama periode berjalan Illustrati+n 7-24 LO ' Describe how to report and analy(e receivables. LO ' Describe how to report and analy(e receivables.