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Bandung, 22-23 Mei 2007 UNPAD - Pelatihan Perbankan Syariah 49

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Bandung, 22-23 Mei 2007 UNPAD - Pelatihan Perbankan Syariah 53

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Bandung, 22-23 Mei 2007 UNPAD - Pelatihan Perbankan Syariah 57

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Bandung, 22-23 Mei 2007 UNPAD - Pelatihan Perbankan Syariah 61

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Bandung, 22-23 Mei 2007 UNPAD - Pelatihan Perbankan Syariah 62

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Bandung, 22-23 Mei 2007 UNPAD - Pelatihan Perbankan Syariah 65

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Penerimaan pembayaran tagihan dari pembeli => 230 (270)

Penagihan Termin => 280 (220)

PEMBELI

" % % 2 !% 2 ! #% " 2 1

BANK

Dr. Piutang Istishna

Cr. Termin Istishna Dr. Kas Cr. Piutang Istishna

2 7 ;. . 1 < 66 ,66

2 7 =. : : . 80 0

; 7 1 < 80 , 0

2 7 ;. . 1 < -66

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; 7 1 < 066

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0@ , 0 0 66+-66 A ,66 ( 80@ 066 A 80@ ( 80

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; 7 ! ,0

; 7 90 ,66

Bandung, 22-23 Mei 2007 UNPAD - Pelatihan Perbankan Syariah 66

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Penerimaan tagihan => 230 (270) Pembayaran termin => 290 (110)

SUB-KONTRAK

Pengiriman Tagihan Termin => 280 (220)

PEMBELI

" % % 2 !% ' % % 2 !%

BANK

Penerimaan Tagihan Termin => 300 (100) Dr. Piutang Istishna

Cr. Termin Istishna Dr. Kas

Cr. Piutang Istishna

Dr. Akt Ist Dlm Penyels Cr. Hutang Istishna

Dr. Hutang Istishna Cr. Kas

' . .

2 7 . . ;. < 66 ,66

2 7 . . ;. 80 0

(18)

Bandung, 22-23 Mei 2007 UNPAD - Pelatihan Perbankan Syariah 69

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