摘要：The development of a product created by a company nowdayas is various.Therefore, the company tries to increase sales volume by giving a reliefpayment. One of the forms is selling credits. There are so many companieswhich is giving relief purchase to the consumers, so automatically sales volumewill increase and the risk of uncollectible debt will also increase as long as theincrease of selling volume. The aim of this research is to find out the size ofuncollectible debt based on debt analysis method by using balance sheetapproach toward the percentage of selling method. Receivable age analysismethods provide more accurate information since estimate is done for eachdebtors and current percentage method of sale provides the best basis to chargereceivables not collectible into a period where sales have occurred and morepreventative. Companies should keep use receivable age estimation methodbecause this method has results closer to reality and made estimates for eachdebtors.
