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Analisis dan deskripsi pengakuan pendapatan dan piutang pada PT. P
This internship report discusses about revenue and account receivable recognition in PT P as a data provider, and oil and gas service company. PT P recognize their revenue in two methods. First, the revenue is recognize before there is any item delivered. Second, the revenue is recognize after the service has been completed. Revenue recognition done based on the type of transactions. Revenue from data sales is recognized right when ordered items are received just before the items are handed over. This will affect the way this company acknowledges their account receivable. The discussion covers the recognize and measurement of each revenue and account receivable related to sales cycle. Analysis result indicate that PT P shows different behavior towards every transactions. Revenue from a long term purchase are recognized when the service is given or done. Revenue and account receivable in PT P generally have followed the procedure which have been defined by the company management. Although, there are a few things that can be done so that the revenue recognition can be more compatible with the standard of accountingAda tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8181 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia., 2013 |
|---|---|
| Edisi | - |
| Subjek | Revenue Account receivable Revenue recognition Sales cycles |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xv, 65 p. ; diagr, ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |