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PIUTANG WESEL ( NOTES RECEIVABLE ) Minggu 6

PIUTANG WESEL ( NOTES RECEIVABLE ) Minggu 6. CIRI-CIRI. Promissory notes Membayar sejumlah uang ( nilai nominal) Waktu telah ditentukan Pencatatan berdasarkan nilai nominal. 2 TIPE WESEL. Tidak berbunga : nilai akhir = n.nominal Berbunga : Nilai akhir = n.nominal + bunga wesel.

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PIUTANG WESEL ( NOTES RECEIVABLE ) Minggu 6

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  1. PIUTANG WESEL (NOTES RECEIVABLE)Minggu 6

  2. CIRI-CIRI • Promissory notes • Membayarsejumlahuang (nilai nominal) • Waktutelahditentukan • Pencatatanberdasarkannilai nominal

  3. 2 TIPE WESEL • Tidakberbunga: nilaiakhir = n.nominal • Berbunga: Nilaiakhir= n.nominal + bungawesel

  4. BUNGA WESEL M x L x Puntukbungabulanan 12 x 100 M x L x Puntukbungaharian 360 x 100 L= lama P= prosentase (%)

  5. ContohSoal Perusahaan menerimaweseltagih 30 hari, bunga 12% tgl 12 Nov 2010 sebagaipenyelesaianpiutang PT Barito yang telahjatuh tempo sebesar $6.000,-

  6. Accounting for Notes Receivable Date Description Debit Credit Piutangwesel 6,000 Piutangusaha-PT.Barito 6,000 Kas 6,060 Piutangwesel 6,000 Pendapatanbunga 60 N. nominal + bunga = nilaiakhir $6,000 + ($6,000 x 12% x 30 / 360) = $6,060 Nov. 21 Menerimawesel$6,000,30 hari, bunga12% . Dec. 21 Menerimapembayaranpiutangwesel plus bunga

  7. Jikapembuatweseltagihgagalmembayarutangpadasaatjatuh tempo

  8. DISKONTO Menjualweselsebelumjatuh tempo olehpenarik Memperhatikan: • Haridiskonto (tgldiskonto – jatuh tempo) • Diskonto (potongan / diskonygdiberikanpenjual) dgnrumus (MxLxP)/360 x 100. M= nilaiakhir

  9. CONTOH • Wesel tagih 90 haritertanggal 8 April 2010 sebesarRp 1.800.000,- dgnbunga 12%/thndari PT Priyonodidiskontokandibankpadatgl 3 Mei dg bunga 14%. Buatjurnalpadatgl 3 Mei tersebut!

  10. Nilai nominal = Rp 1.800.000,- Bungawesel: (1.800.000 x 90 x 12)/ 36000 = Rp 54.000 Jatuh tempo = 7 Juli 2010 Nilaiakhir = Rp 1.854.000,- Diskonto = 65 hari Nilaidiskonto: (1.854.000 x 65 X 14) /36000 = 46.870 Kas = Rp 1.854.000 – 46.870 = 1.807.130

  11. JURNAL

  12. LATIHAN 1 Maret 2010 Tn. A menjualbarangsenilaiRp 100.000 padaTn.B. Tn A menerimawesel dg nominal yang samaberjangkawaktu 2 bulandgnbunga 12%. Buatlahjurnalpencatatantransaksidiatas yang dilakukanoleh TN. A danTn.Bpadatgltsbdantgljatuh tempo

  13. Jikapadatgl 26 MaretTn A mendiskontokanweselpadaTn C dg diskonto 10%, buatlahjurnaluntukmencatattransaksidiatas!

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