1. Chapter 8 Accounting for Receivables Evelyne Widjaya (13130210002) Michely Onggo (13130210015) Elisabet (13130210021) Sylvia Khan (13130210029)

2. RECEIVABLE S 3. Types of ReceivablesAccounts ReceivableNotes ReceivableOther Receivables 4. Pencatatan Accounts Receivable Pengakuan akan piutangRecognizingValuing Menilai jumlah piutang Penghapusan piutangDisposing 5. RECOGNIZING ACCOUNTS RECEIVABLE 6. Revenues Accounts receivable Sales revenuexxx Returns Sales return and allowances Accounts receivablexxx Payments Cash Sales discount Accounts receivablexxx xxxxxxxxxxxx 7. Accounts Recevable 8. Metode PenghapusanPiutang tak Tertagih (Uncollectible Accounts) DirectAllowanceWrite-offMethod 9. Direct Write-Off* (Penghapusan Langsung)Bad Debt Expense Accounts Receivablexxx xxx*Tidak tepat digunakan dalam pencatatan keuangan karena tidak sesuai dengan matching priciples 10. Allowance Method (Metode Pencadangan)1. Estimating2. Bad Debt Expense Allowances for Doubtful Accounts 3. Allowance for Doubtful Accounts Accounts receivable 11. Estimasi Piutang Tak Tertagih (Recording Estimated Uncollectibles)Bad Debt Expense xxxx Allowance for Doubtful Accounts xxxx 12. Penghapusan Piutang Tak Tertagih (The Write-off of an Uncollectible Accounts)Allowance for Doubtful Accounts Accounts Receivablesxxxx xxxx 13. Pengakuan Kembali Piutang Tak Tertagih (Recovery of an Uncollectible Accounts)(1)Accounts receivable xxxx Allowance for Doubtful Accounts xxxx (2)Cash Accounts receivablexxxxxxxx 14. Estimasi Piutang Tak Tertagih (Allowance Method)Persentase PenjualanPersentase Piutang 15. Disposing of Accounts Receivable 16. Sales of Receivables Cash xxxx Service Charge Expense xxxx Accounts receivable xxxx 17. Credit Card SalesCash Service Charge Expense Sales Revenuexxxx xxxxxxxx 18. dokumen tertulis berisi perjanjian pembayaran 19. Menghitung Interest 20. Notes Receivable xxx Accounts receivable xxx 21. Valuing Notes Receivable 22. Honor of Notes Receivable Debitor mampu Membayar Cash Notes receivable Interest revenueXXXX xxxx xxxx 23. Dishonor of Notes Receivable Debitor tidak mampu Membayar Accounts receivable Notes receivable Interest revenueXXXX xxxx xxxx