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DAFTAR PIUTANG
DEBITUR C
JUMLAH 4,000,000
31-Dec-00
Lewat Jatuh Tempo (hari)
LJT <= 30 30 <= LJT < 60 LJT >= 60
6,000,000
2,000,000
2,000,000 - 6,000,000
= 40,000
= -
= 240,000
Debitur A (TOP = 30 hari) Debitur B (TOP = 30 hari)
Tgl Faktur Nilai Faktur Tgl Faktur Nilai Faktur
24-Sep-00 3,000,000 25-Sep-00 3,000,000
7-Oct-00 2,000,000 29-Sep-00 2,000,000
8-Dec-00 1,000,000 25-Nov-00 1,000,000
Cadangan Kerugian Piutang adalah 1%, 2%, 3% masing-masing untuk piutang lewat jatuh tempo <= 30 hari, 30 < LJT
dan LJT >= 60 hari.
31-Dec-00
Nilai Faktur Sudah Lewat Jatuh Tempo (hari)
Jt. Tempo LJT <= 30 30 <= LJT < 60 LJT >= 60
3,000,000 3,000,000
3,000,000 3,000,000
2,000,000 2,000,000
2,000,000 2,000,000
1,000,000 1,000,000
x 1% = 10,000
x 2% = 40,000
x 3% = 240,000