yang ini, hasil tugas bahasa inggris saya, sebenernya dalam bentuk powerpoint tapi lagi males buat "screenshot", jadi diketik aja hasil tugasnya :))

ACCOUNT PAYABLE

Accounts payable is a liability to pay a company to other parties due to the presence of transaction purchase of goods or services on credit.

Accounts payable put in the purchase journal ( when purchase of goods on credit ), in cash payment journal ( when the repayment of account payable ), in the general journal ( when purchase return ).

Examples accounts payable transaction a company :

May 12, 2010: Bought Office supplies by credit  from the SEKAWAN Store Rp 1.500.000,- Record in a journal :

Office supplies                                    Rp 1.500.000,-

            Accounts payable                                Rp 1.500.000,-

payment terms for credit purchases:

·        n/30; invoice price terms must be repaid no later than 30 days after the delivery of the goods and the amount payable is the amount specified in the final invoice.

·          2/10; this condition the purchaser will be given a 2% cut in the price it pays the invoice at the latest 10 days after the date of the transaction, while the slowest payer time is 30 days. 2 = (numerator) means that the magnitude of the percentage of pieces, 10 = (the denominator) means a time limit to get the pieces and n/30 = the deadline for payment of invoices.

·          EOM (End Of Month); invoice price on condition that must be repaid at the latest at the end of the month.

·         n/10 EOM; the terms of this invoice price must be repaid no later than 10 days after the end of the month, without getting the pieces together.