procedure of account receivable
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Feronia Firsty LeoputriNIS. 121312027
Presentation
PT. ANUGERAH MANAJEMEN ABADI was being established since 3rd of Nov 2011
This company provides the services of accounting consultation either internal accounting or external accounting (taxation)
ACCOUNT RECEIVABLE PROCEDURE
What Is the Definition of Account Receivable?
Definition Account Receivable from Kieso and Weygandt (2008)
Receivables are claims held against customers and others for money, goods, or services.
My opinion, the definition of account receivable is occurrence transaction sale of goods or service on credit.
Because I want to make easier for reader to understand what is “Account Receivables” and they can expand their knowledge
And beside that, I was being assign in account receivable department, so I chose this title
EXAMPLE OF TRANSACTION
Analysis:Credit Sales to PT. Roly-PolyDate : 11-April-2014Invoice No : 1404018Receivables Rp.1.600.000,00
-Sales Rp.1.600.000,00
Analysis:Credit Sales to PT. Chocky PockyDate : 20-April-2014Invoice No : 1404028Receivables Rp.560.000,00
-Sales Rp.560.000,00
Analysis:Credit Sales to PT. Roly-PolyDate : 11-April-2014Invoice No : 1404018Receivables Rp.1.600.000,00
-SalesRp.1.600.000,00
PT. ANUGERAH MANAJEMEN ABADISALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref
Debit Credit
Receivables
Sales
11 Apr 2014 1404018 PT. Roly-Poly Rp.1.600.000
Rp.1.600.000
Analysis:Credit Sales to PT. Chocky PockyDate : 20-April-2014Invoice No : 1404028Receivables Rp.560.000,00
-Sales Rp.560.000,00
PT. ANUGERAH MANAJEMEN ABADISALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref
Debit Credit
Receivables
Sales
20 Apr 2014 1404028 PT. Chocky Pocky Rp.560.000 Rp.560.000
GENERAL LEDGER
PT. ANUGERAH MANAJEMEN ABADISALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref
Debit Credit
Receivables
Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.00015 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.00026 Apr 2014 1404030 PT. Dofla Mingo Rp.700.000 Rp.700.000
PT. ANUGERAH MANAJEMEN ABADIGENERAL LEDGER
PERIODE APRIL 2014
Date Description Ref Debit CreditBalance
Debit Credit11 Apr 2014 POSTING SJ-1 Rp.500.000 Rp.500.00015 Apr 2014 POSTING SJ-1 Rp.600.000 Rp.1.100.0
0026 Apr 2014 POSTING SJ-1 Rp.700.000 Rp.1.800.0
00
Account: Sales Account No. 411
PT. ANUGERAH MANAJEMEN ABADISALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref
Debit Credit
Receivables
Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.00015 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.00026 Apr 2014 1404030 PT. Dofla Mingo Rp.700.000 Rp.700.000
PT. ANUGERAH MANAJEMEN ABADIGENERAL LEDGER
PERIODE APRIL 2014
Date Description Ref Debit CreditBalance
Debit Credit11 Apr 2014 POSTING SJ-1 Rp.500.000 Rp.500.00015 Apr 2014 POSTING SJ-1 Rp.600.000 Rp.1.100.0
0026 Apr 2014 POSTING SJ-1 Rp.700.000 Rp.1.800.0
00
Account: Receivable Account No. 112
RECEIVABLE SUBSIDIARY LEDGER
PT. ANUGERAH MANAJEMEN ABADISALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref
Debit Credit
Receivables
Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.00015 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.00026 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000
PT. ANUGERAH MANAJEMEN ABADIRECEIVABLE SUBSIDIARY LEDGER
PERIODE APRIL 2014
Date Description Ref Debit CreditBalance
Debit Credit11 Apr 2014 1404028 SJ-1 Rp.700.000 Rp.700.00015 Apr 2014 1404029 SJ-1 Rp.600.000 Rp.1.300.0
0026 Apr 2014 1404030 SJ-1 Rp.500.000 Rp.1.800.0
00
Debtor : Chocky Pocky,PT
PT. ANUGERAH MANAJEMEN ABADISALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref
Debit Credit
Receivables
Sales
11 Apr 2014 1404028 PT. Roly-Poly Rp.800.000 Rp.800.00015 Apr 2014 1404029 PT. Roly-Poly Rp.900.000 Rp.900.00026 Apr 2014 1404030 PT. Roly-Poly Rp.700.000 Rp.700.000
PT. ANUGERAH MANAJEMEN ABADIRECEIVABLE SUBSIDIARY LEDGER
PERIODE APRIL 2014
Date Description Ref Debit CreditBalance
Debit Credit11 Apr 2014 1404028 SJ-1 Rp.800.000 Rp.800.00015 Apr 2014 1404029 SJ-1 Rp.900.000 Rp.1.700.0
0026 Apr 2014 1404030 SJ-1 Rp.700.000 Rp.2.400.0
00
Debtor : Roly-Poly,PT
RECEIVABLE CARD
PT. ANUGERAH MANAJEMEN ABADIRECEIVABLE CARD
PERIODE 2014RECEIVABLE CARD
Date : January 31 2012Page : 01Term : 90 days
No Debitur : 01Debtor : PT. Chocky PockyAddress : JLN. PELITA 6 NO. 99NO Date Description Doc. No Debit Credit Balance
1 11 Apr 2014
CREDIT SALES 1404028 Rp.700.000
Rp.700.000
2 15 Apr 2014
CREDIT SALES 1404029 Rp.600.000
Rp.1.300.000
3 26 Apr 2014
CREDIT SALES 1404030 Rp.500.000
Rp.1.800.000
Date Document No Debtur Name
Ref
Debit Credit
Receivables
Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.00015 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.00026 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000
PT. ANUGERAH MANAJEMEN ABADIRECEIVABLE CARD
PERIODE 2014RECEIVABLE CARD
Date : January 31 2012Page : 01Term : 90 days
No Debitur : 01Debtor : PT. Chocky PockyAddress : JLN. PELITA 6 NO. 99NO Date Description Doc. No Debit Credit Balance
1 11 Apr 2014
CREDIT SALES 1404028 Rp.700.000
Rp.700.000
2 15 Apr 2014
CREDIT SALES 1404029 Rp.600.000
Rp.1.300.000
3 26 Apr 2014
CREDIT SALES 1404030 Rp.500.000
Rp.1.800.000
Date Document No Debtur Name
Ref
Debit Credit
Receivables
Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.00015 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.00026 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000
PT. ANUGERAH MANAJEMEN ABADIBALANCE SHEET RECEIVABLE
PERIODE APRIL 2014
PT. ANUGERAH MANAJEMEN ABADISALES JOURNAL
PERIODE APRIL 2014
Date Document No Debtur Name
Ref
Debit Credit
Receivables
Sales
11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.00015 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.00026 Apr 2014 1404030 PT. Chocky Pocky Rp.700.000 Rp.700.000
No. Debtors Balance
1. PT. Chocky Pocky Rp.1.200.000
2. PT. Roly-Poly Rp. 600.000
Total Rp.1.800.000
CONCLUSION
The growth of the company depending on the sales number in the
companySales is very important
facture to determine the continuity of the
company..
SUGGESTION
1.To record the transaction, we must carefully through and full concentration.
2.After record the transaction, we must re-check the record in order to avoid errors
3.Students should be better understanding full set of accounting cycle, so as not to be overwhelmed at work
THERE’S NO SHORTCUT TO SUCCESS. ONLY
HARDWORKING CAN MAKE YOU SUCCESS.
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