ANALISIS PERLAKUAN AKUNTANSI UNTUK PIUTANG USAHA PADA PD KEMENANGAN JAYA

ANALYSIS OF ACCOUNTING TREATMENT FOR BUSINESS RECEIVABLES ON PD TRIUMPH JAYA

  • Bambang Santoso Sekolah Tinggi Ilmu Ekonomi Swadaya
Keywords: balance, observations, occurred

Abstract

ABSTRACT; The results of observations on the accounting of receivables by PD management. Jaya's victory on the basis of the direct method, in this method the existence of a loss in receivables is recognized when the receivables to the debtor are actually declared uncollectible and written off, this method does not charge any receivable losses incurred and credit sales, as costs in the period in which the sale occurred. With respect to the policy implications of receivables, it appears that (a) the outstanding balance of debts (debtors) removed from the notes will no longer appear in the details of accounts receivable (b) For receivables that have been written off, a nominative list will be made consisting of subscriptions, addresses of debtors, the date the loan was granted, as well as the balance of receivables written off. By way of this condition based on the results of data processing it appears that if the bill is greater than or equal to the cost of the collector in 1 semester, the company will directly set the amount in the category of write off

Published
2019-11-22
How to Cite
Santoso, B. (2019). ANALISIS PERLAKUAN AKUNTANSI UNTUK PIUTANG USAHA PADA PD KEMENANGAN JAYA. Cakrawala Ekonomi Dan Keuangan, 1(1), 9. Retrieved from https://jurnal.stie-swadaya.ac.id/ojs/index.php/Cakrawala-Ekonomi-dan-Keuangan/article/view/27