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  • Modul 4 (Aging Schedule)

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    sarasatiwanami
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    The document appears to be an aging schedule and allowance for doubtful accounts of PT GEMAH RIPAH LOHJINAWI. It shows invoices owed by debtors categorized by payment status (before due, overdue less than 30 days, 30-60 days, 60-90 days, over 90 days). It calculates the allowance for doubtful accounts based on percentages applied to overdue amounts in each category. The total allowance is updated from the beginning balance to the balance as of December 31, 2000.

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    Modul 4(Aging Schedule)

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    Modul 4(Aging Schedule)

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    The document appears to be an aging schedule and allowance for doubtful accounts of PT GEMAH RIPAH LOHJINAWI. It shows invoices owed by debtors categorized by payment status (before due, overdue less than 30 days, 30-60 days, 60-90 days, over 90 days). It calculates the allowance for doubtful accounts based on percentages applied to overdue amounts in each category. The total allowance is updated from the beginning balance to the balance as of December 31, 2000.

    Copyright:

    © All Rights Reserved
    Scarica in formato XLS, PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    59 visualizzazioni6 pagine

    Modul 4 (Aging Schedule)

    Caricato da

    sarasatiwanami
    The document appears to be an aging schedule and allowance for doubtful accounts of PT GEMAH RIPAH LOHJINAWI. It shows invoices owed by debtors categorized by payment status (before due, overdue less than 30 days, 30-60 days, 60-90 days, over 90 days). It calculates the allowance for doubtful accounts based on percentages applied to overdue amounts in each category. The total allowance is updated from the beginning balance to the balance as of December 31, 2000.

    Copyright:

    © All Rights Reserved
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    di 6

    PT GEMAH RIPAH

    AGING SCH

    Number Debtor TOP Invoice's Date

    INV/001/00 A 30 24-Aug-00
    INV/002/00 A 30 25-Aug-00
    INV/003/00 B 60 26-Aug-00
    INV/004/00 B 60 30-Aug-00
    INV/005/00 A 30 5-Sep-00
    INV/006/00 A 30 10-Oct-00
    INV/007/00 B 60 5-Nov-00
    INV/008/00 C 20 1-Dec-00
    INV/009/00 B 60 5-Dec-00
    INV/010/00 A 30 7-Dec-00
    INV/011/00 C 20 10-Dec-00
    INV/012/00 C 20 11-Dec-00
    INV/013/00 C 20 13-Dec-00
    INV/014/00 A 30 14-Dec-00
    INV/015/00 C 20 24-Dec-00
    TOTAL
    PT GEMAH RIPAH LOHJINAWI
    AGING SCHEDULE
    DATE
    Allowance For Doubtful A

    Invoice's Value Beforedue Overdue Overdue <30


    (1%)

    500,000 500,000
    1,500,000 1,500,000
    2,000,000 2,000,000
    1,000,000 1,000,000
    1,500,000 1,500,000
    500,000 500,000
    2,000,000 2,000,000
    2,500,000 2,500,000 2,500,000
    4,500,000 4,500,000
    3,000,000 3,000,000
    1,000,000 1,000,000 1,000,000
    5,000,000 5,000,000
    2,000,000 2,000,000
    4,200,000 4,200,000
    5,000,000 5,000,000
    36,200,000 25,700,000 10,500,000 3,500,000
    31 Desember 2000
    Allowance For Doubtful Account

    Overdue =>
    30 < Overdue 60 < Overdue
    90
    <60 (1,5%) < 90 (2%)
    (2,5%)
    500,000
    1,500,000
    2,000,000
    1,000,000
    1,500,000

    2,500,000

    1,000,000

    3,500,000 4,500,000 2,000,000


    PT GEMAH RIPAH LOHJ
    ALLOWANCE FOR DOUBTFUL

    Number Debtor TOP Invoice's Date

    INV/001/00 A 30 24-Aug-00
    INV/002/00 A 30 25-Aug-00
    INV/003/00 B 60 26-Aug-00
    INV/004/00 B 60 30-Aug-00
    INV/005/00 A 30 5-Sep-00
    INV/006/00 A 30 10-Oct-00
    INV/007/00 B 60 5-Nov-00
    INV/008/00 C 20 1-Dec-00
    INV/009/00 B 60 5-Dec-00
    INV/010/00 A 30 7-Dec-00
    INV/011/00 C 20 10-Dec-00
    INV/012/00 C 20 11-Dec-00
    INV/013/00 C 20 13-Dec-00
    INV/014/00 A 30 14-Dec-00
    INV/015/00 C 20 24-Dec-00
    JUMLAH

    Allowance In 1 January 2000 100,000


    Acceptable Allowance is 20%

    Allowance In 31 December 2000 Overdue <30 =


    30<overdue<60 =
    60<overdue<90 =
    overdue>=90 =

    Adjusting Journal 31 Decmeber 2000 Bad Debts Allowance Expense


    Allowance for Bad Debts Account
    PT GEMAH RIPAH LOHJINAWI
    ALLOWANCE FOR DOUBTFUL ACCOUNT
    DATE 31 Desember 2000

    Allowance For Doubtful Account


    Invoice's Value Beforedue Overdue
    Overdue <30 30 < Overdue <60
    (1%) (1,5%)
    500,000 500,000
    1,500,000 1,500,000
    2,000,000 2,000,000
    1,000,000 1,000,000
    1,500,000 1,500,000
    500,000 500,000
    2,000,000 2,000,000
    2,500,000 2,500,000 2,500,000 2,500,000
    4,500,000 4,500,000
    3,000,000 3,000,000
    1,000,000 1,000,000 1,000,000 1,000,000
    5,000,000 5,000,000
    2,000,000 2,000,000
    4,200,000 4,200,000
    5,000,000 5,000,000
    36,200,000 25,700,000 10,500,000 3,500,000 3,500,000

    3,500,000 x 1% = 35,000
    3,500,000 x 1.50% = 52,500
    4,500,000 x 2% = 90,000
    2,000,000 x 2.50% = 50,000
    TOTAL 227,500
    TOTAL FROM
    BEGINNING BALANCE 327,500
    ALLOWANCE per 31 December 2000 65,500

    65,500
    d Debts Account 65,500
    er 2000

    ance For Doubtful Account

    60 < Overdue < Overdue => 90


    90 (2%) (2,5%)
    500,000
    1,500,000
    2,000,000
    1,000,000
    1,500,000

    4,500,000 2,000,000

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