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PT. GEMAH RIPAH LOHJINAWIANALISIS UMUR PIUTANG
Tanggal Laporan:
Nomor Debitur TOP Nilai Faktur
INV/001/00 A 30 24-Aug-00 6,000,000 6,000,000 INV/002/00 B 60 05-Nov-00 3,000,000 3,000,000 INV/003/00 C 20 01-Dec-00 2,000,000 2,000,000 INV/004/00 B 60 05-Dec-00 1,000,000 1,000,000 INV/005/00 A 30 07-Dec-00 1,500,000 1,500,000 INV/006/00 A 30 14-Dec-00 500,000 500,000 INV/007/00 C 20 24-Dec-00 2,000,000 2,000,000 JUMLAH 16,000,000 8,000,000 8,000,000
Cadangan: LJT <= 30 = 2,000,000 x 2%30 < LJT <60 = 0 x 3%
LJT >= 60 = 6,000,000 x 4%
DAFTAR PIUTANGDEBITUR C
Belum Jatuh Tempo : 2,000,000 Lewat Jatuh Tempo
LJT <= 30 : 2,000,000 30 < LJT < 60 : 0
LJT >= 60 : 0
JUMLAH 4,000,000
Tanggal Faktur
Belum Jt. Tempo
Lewat Jt. Tempo
PT. GEMAH RIPAH LOHJINAWIANALISIS UMUR PIUTANG
31-Dec-00
Lewat Jatuh Tempo (hari)LJT <= 30 30 < LJT < 60 LJT>=60
6,000,000 2,000,000 2,000,000 0 6,000,000
= 40,000 = 0 = 240,000
Debitur A (TOP = 30 hari) Debitur B (TOP = 30 hari)Tgl Faktur Nilai Faktur Tgl Faktur Nilai Faktur24-Sep-00 3,000,000 25-Sep-00 3,000,000 07-Oct-00 2,000,000 29-Sep-00 2,000,000 08-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 <60.dan LJT >= 60 hari
No Debitur Nilai Faktur
1 A 24-Sep-00 30 3,000,000 3,000,000 2 B 25-Sep-00 30 3,000,000 3,000,000 3 B 29-Sep-00 30 2,000,000 2,000,000 4 A 7-Oct-00 30 2,000,000 2,000,000 5 B 25-Nov-00 30 1,000,000 1,000,000 6 A 8-Dec-00 30 1,000,000 1,000,000
Total 12,000,000 1,000,000 11,000,000 Total Debitur A 6,000,000 1,000,000 5,000,000 Total Debitur B 6,000,000 0 6,000,000
Cadangan
Tanggal Faktur
Syarat Bayar
Nilai Faktur Belum Jt. Tempo
Nilai Faktur Sudah Jt. Tempo
Cadangan Kerugian Piutang adalah 1%, 2%, 3% masing-masing untuk piutang lewat jatuh tempo <=30 hari, 30 < LJT <60.
Tanggal Laporan: 31-Dec-00
Lewat Jatuh TempoLJT<= 30 30 < LJT <60 LJT >= 60
300000030000002000000
20000001000000
1,000,000 2,000,000 8,000,000 0 2,000,000 3,000,000
1,000,000 0 5,000,000 10,000 40,000 240,000
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