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Procedure of Account Receivable

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Feronia Ling

This document discusses accounting concepts and procedures including account receivables, sales journals, general ledgers, and balance sheets. It provides examples of accounting transactions for credit sales to customers and the corresponding journal entries. It also includes samples of receivable subsidiary ledgers, receivable cards, and a balance sheet showing the total receivables for different customers. The conclusion emphasizes the importance of accurate sales recording for a company's continuity, and suggestions are made to carefully record transactions and re-check work to avoid errors.

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Procedure of Account Receivable
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)
Procedure of Account Receivable
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.
Procedure of Account Receivable
EXAMPLE OF TRANSACTION
Analysis: Credit Sales to PT. Roly-Poly Date : 11-April-2014 Invoice No : 1404018 Receivables Rp.1.600.000,00 -Sales Rp.1.600.000,00
Analysis: Credit Sales to PT. Chocky Pocky Date : 20-April-2014 Invoice No : 1404028 Receivables Rp.560.000,00 -Sales Rp.560.000,00
Analysis: Credit Sales to PT. Roly-Poly Date : 11-April-2014 Invoice No : 1404018 Receivables Rp.1.600.000,00 -Sales Rp.1.600.000,00 PT. ANUGERAH MANAJEMEN ABADI SALES 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 Pocky Date : 20-April-2014 Invoice No : 1404028 Receivables Rp.560.000,00 -Sales Rp.560.000,00 PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name Ref Debit Credit Receivables Sales 20 Apr 2014 1404028 PT. Chocky Pocky Rp.560.000 Rp.560.000
GENERAL LEDGER
PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.000 15 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.000 26 Apr 2014 1404030 PT. Dofla Mingo Rp.700.000 Rp.700.000 PT. ANUGERAH MANAJEMEN ABADI GENERAL LEDGER PERIODE APRIL 2014 Account: Sales Account No. 411 Date Description Ref Debit Credit Balance Debit Credit 11 Apr 2014 POSTING SJ-1 Rp.500.000 Rp.500.000 15 Apr 2014 POSTING SJ-1 Rp.600.000 Rp.1.100.000 26 Apr 2014 POSTING SJ-1 Rp.700.000 Rp.1.800.000
PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.000 15 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.000 26 Apr 2014 1404030 PT. Dofla Mingo Rp.700.000 Rp.700.000 PT. ANUGERAH MANAJEMEN ABADI GENERAL LEDGER PERIODE APRIL 2014 Account: Receivable Account No. 112 Date Description Ref Debit Credit Balance Debit Credit 11 Apr 2014 POSTING SJ-1 Rp.500.000 Rp.500.000 15 Apr 2014 POSTING SJ-1 Rp.600.000 Rp.1.100.000 26 Apr 2014 POSTING SJ-1 Rp.700.000 Rp.1.800.000
RECEIVABLE SUBSIDIARY LEDGER
PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.000 15 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.000 26 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000 PT. ANUGERAH MANAJEMEN ABADI RECEIVABLE SUBSIDIARY LEDGER PERIODE APRIL 2014 Debtor : Chocky Pocky,PT Date Description Ref Debit Credit Balance Debit Credit 11 Apr 2014 1404028 SJ-1 Rp.700.000 Rp.700.000 15 Apr 2014 1404029 SJ-1 Rp.600.000 Rp.1.300.000 26 Apr 2014 1404030 SJ-1 Rp.500.000 Rp.1.800.000
PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Roly-Poly Rp.800.000 Rp.800.000 15 Apr 2014 1404029 PT. Roly-Poly Rp.900.000 Rp.900.000 26 Apr 2014 1404030 PT. Roly-Poly Rp.700.000 Rp.700.000 PT. ANUGERAH MANAJEMEN ABADI RECEIVABLE SUBSIDIARY LEDGER PERIODE APRIL 2014 Debtor : Roly-Poly,PT Date Description Ref Debit Credit Balance Debit Credit 11 Apr 2014 1404028 SJ-1 Rp.800.000 Rp.800.000 15 Apr 2014 1404029 SJ-1 Rp.900.000 Rp.1.700.000 26 Apr 2014 1404030 SJ-1 Rp.700.000 Rp.2.400.000
RECEIVABLE CARD
Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.000 15 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.000 26 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000 PT. ANUGERAH MANAJEMEN ABADI RECEIVABLE CARD PERIODE 2014 RECEIVABLE CARD Date : January 31 2012 Page : 01 Term : 90 days No Debitur : 01 Debtor : PT. Chocky Pocky Address : JLN. PELITA 6 NO. 99 NO Date Description Doc. No Debit Credit Balance 1 11 Apr 2014 CREDIT SALES 1404028 Rp.700.000 Rp.700.000 2 15 Apr 2014 CREDIT SALES 1404029 Rp.600.000 Rp.1.300.000 3 26 Apr 2014 CREDIT SALES 1404030 Rp.500.000 Rp.1.800.000
Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.000 15 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.000 26 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000 PT. ANUGERAH MANAJEMEN ABADI RECEIVABLE CARD PERIODE 2014 RECEIVABLE CARD Date : January 31 2012 Page : 01 Term : 90 days No Debitur : 01 Debtor : PT. Chocky Pocky Address : JLN. PELITA 6 NO. 99 NO Date Description Doc. No Debit Credit Balance 1 11 Apr 2014 CREDIT SALES 1404028 Rp.700.000 Rp.700.000 2 15 Apr 2014 CREDIT SALES 1404029 Rp.600.000 Rp.1.300.000 3 26 Apr 2014 CREDIT SALES 1404030 Rp.500.000 Rp.1.800.000
PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name PT. ANUGERAH MANAJEMEN ABADI BALANCE SHEET RECEIVABLE PERIODE APRIL 2014 Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.000 15 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.000 26 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 company Sales 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
Procedure of Account Receivable

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Procedure of Account Receivable

  • 1. +
  • 3. 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)
  • 5. What Is the Definition of Account Receivable?
  • 6. Definition Account Receivable from Kieso and Weygandt (2008) Receivables are claims held against customers and others for money, goods, or services.
  • 7. My opinion, the definition of account receivable is occurrence transaction sale of goods or service on credit.
  • 10. Analysis: Credit Sales to PT. Roly-Poly Date : 11-April-2014 Invoice No : 1404018 Receivables Rp.1.600.000,00 -Sales Rp.1.600.000,00
  • 11. Analysis: Credit Sales to PT. Chocky Pocky Date : 20-April-2014 Invoice No : 1404028 Receivables Rp.560.000,00 -Sales Rp.560.000,00
  • 12. Analysis: Credit Sales to PT. Roly-Poly Date : 11-April-2014 Invoice No : 1404018 Receivables Rp.1.600.000,00 -Sales Rp.1.600.000,00 PT. ANUGERAH MANAJEMEN ABADI SALES 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
  • 13. Analysis: Credit Sales to PT. Chocky Pocky Date : 20-April-2014 Invoice No : 1404028 Receivables Rp.560.000,00 -Sales Rp.560.000,00 PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name Ref Debit Credit Receivables Sales 20 Apr 2014 1404028 PT. Chocky Pocky Rp.560.000 Rp.560.000
  • 15. PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.000 15 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.000 26 Apr 2014 1404030 PT. Dofla Mingo Rp.700.000 Rp.700.000 PT. ANUGERAH MANAJEMEN ABADI GENERAL LEDGER PERIODE APRIL 2014 Account: Sales Account No. 411 Date Description Ref Debit Credit Balance Debit Credit 11 Apr 2014 POSTING SJ-1 Rp.500.000 Rp.500.000 15 Apr 2014 POSTING SJ-1 Rp.600.000 Rp.1.100.000 26 Apr 2014 POSTING SJ-1 Rp.700.000 Rp.1.800.000
  • 16. PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.000 15 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.000 26 Apr 2014 1404030 PT. Dofla Mingo Rp.700.000 Rp.700.000 PT. ANUGERAH MANAJEMEN ABADI GENERAL LEDGER PERIODE APRIL 2014 Account: Receivable Account No. 112 Date Description Ref Debit Credit Balance Debit Credit 11 Apr 2014 POSTING SJ-1 Rp.500.000 Rp.500.000 15 Apr 2014 POSTING SJ-1 Rp.600.000 Rp.1.100.000 26 Apr 2014 POSTING SJ-1 Rp.700.000 Rp.1.800.000
  • 18. PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.000 15 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.000 26 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000 PT. ANUGERAH MANAJEMEN ABADI RECEIVABLE SUBSIDIARY LEDGER PERIODE APRIL 2014 Debtor : Chocky Pocky,PT Date Description Ref Debit Credit Balance Debit Credit 11 Apr 2014 1404028 SJ-1 Rp.700.000 Rp.700.000 15 Apr 2014 1404029 SJ-1 Rp.600.000 Rp.1.300.000 26 Apr 2014 1404030 SJ-1 Rp.500.000 Rp.1.800.000
  • 19. PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Roly-Poly Rp.800.000 Rp.800.000 15 Apr 2014 1404029 PT. Roly-Poly Rp.900.000 Rp.900.000 26 Apr 2014 1404030 PT. Roly-Poly Rp.700.000 Rp.700.000 PT. ANUGERAH MANAJEMEN ABADI RECEIVABLE SUBSIDIARY LEDGER PERIODE APRIL 2014 Debtor : Roly-Poly,PT Date Description Ref Debit Credit Balance Debit Credit 11 Apr 2014 1404028 SJ-1 Rp.800.000 Rp.800.000 15 Apr 2014 1404029 SJ-1 Rp.900.000 Rp.1.700.000 26 Apr 2014 1404030 SJ-1 Rp.700.000 Rp.2.400.000
  • 21. Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.000 15 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.000 26 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000 PT. ANUGERAH MANAJEMEN ABADI RECEIVABLE CARD PERIODE 2014 RECEIVABLE CARD Date : January 31 2012 Page : 01 Term : 90 days No Debitur : 01 Debtor : PT. Chocky Pocky Address : JLN. PELITA 6 NO. 99 NO Date Description Doc. No Debit Credit Balance 1 11 Apr 2014 CREDIT SALES 1404028 Rp.700.000 Rp.700.000 2 15 Apr 2014 CREDIT SALES 1404029 Rp.600.000 Rp.1.300.000 3 26 Apr 2014 CREDIT SALES 1404030 Rp.500.000 Rp.1.800.000
  • 22. Date Document No Debtur Name Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.700.000 Rp.700.000 15 Apr 2014 1404029 PT. Chocky Pocky Rp.600.000 Rp.600.000 26 Apr 2014 1404030 PT. Chocky Pocky Rp.500.000 Rp.500.000 PT. ANUGERAH MANAJEMEN ABADI RECEIVABLE CARD PERIODE 2014 RECEIVABLE CARD Date : January 31 2012 Page : 01 Term : 90 days No Debitur : 01 Debtor : PT. Chocky Pocky Address : JLN. PELITA 6 NO. 99 NO Date Description Doc. No Debit Credit Balance 1 11 Apr 2014 CREDIT SALES 1404028 Rp.700.000 Rp.700.000 2 15 Apr 2014 CREDIT SALES 1404029 Rp.600.000 Rp.1.300.000 3 26 Apr 2014 CREDIT SALES 1404030 Rp.500.000 Rp.1.800.000
  • 23. PT. ANUGERAH MANAJEMEN ABADI SALES JOURNAL PERIODE APRIL 2014 Date Document No Debtur Name PT. ANUGERAH MANAJEMEN ABADI BALANCE SHEET RECEIVABLE PERIODE APRIL 2014 Ref Debit Credit Receivables Sales 11 Apr 2014 1404028 PT. Chocky Pocky Rp.500.000 Rp.500.000 15 Apr 2014 1404029 PT. Roly-Poly Rp.600.000 Rp.600.000 26 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
  • 24. CONCLUSION The growth of the company depending on the sales number in the company Sales is very important facture to determine the continuity of the company..
  • 25. 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
  • 26. THERE’S NO SHORTCUT TO SUCCESS. ONLY HARDWORKING CAN MAKE YOU SUCCESS.