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2.5.2.2 Penerimaan Kas
According to Weygant et.al (2011, p348), types of receivable, which are:
1. Account Receivable
Are amounts owed by customers on account. They result from the sale of goods and
services. Companies generally expect to collect these receivables within 30 to 60
days. Accounts receivable are the most significant type of claim held by a company.
2. Notes Receivable
Are claims for which formal instruments of credit are issued as proof of the debt. A
note
receivable
normally
extends
for
time periods
of
60-90
days
or
longer
and
requires the debtor to pay interest. Notes and accounts receivable that result from
sales transactions are often called trade receivables.
3.
Other Receivables
Include non-trade receivables. Examples are interest receivable, loans to company
officers,
advances
to
employees,
and
income
taxes
refundable.
These
do not
generally result from the operations of the business. Therefore companies generally
classify and report them as separate items in the statement of financial position.
Dapat
disimpulkan
bahwa
ada
3
jenis
piutang
dalam
Akuntansi
adalah
piutang,
wesel tagih dan piutang lainnya.
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