procedure of account receivable

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


PERIODE APRIL 2014


Ref

Debit Credit

Receivables

Sales

20 Apr 2014 1404028 PT. Chocky Pocky Rp.560.000 Rp.560.000

GENERAL LEDGER


PERIODE APRIL 2014


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


PERIODE APRIL 2014


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


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


PERIODE APRIL 2014


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


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


PERIODE APRIL 2014


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


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


Rp.1.300.000

3 26 Apr 2014


Rp.1.800.000


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


PERIODE APRIL 2014


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.

procedure of account receivable

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