Analysis of Accounting Treatment of Accounts Receivable at PT. Palembang Primary Primary Source

Sri Hartati; Alamsyah

doi:10.55927/fjmr.v1i7.1895

Authors

Sri Hartati Politeknik Akamigas Palembang
Alamsyah Politeknik Akamigas Palembang

DOI:

https://doi.org/10.55927/fjmr.v1i7.1895

Keywords:

Accounts Receivable, Recognition, Measurement, Recording, Presentation

Abstract

This study aims to determine how the recognition, measurement, recording, presentation and disclosure of accounts receivable during 2015 , 2016, and 2017 PT . Primary sources Raya Palembang, The research method that has been done is to collect information report data L/R, balance sheet , a list of accounts , list of assets 2015-2017 and procedures and corporate policies . The results showed recognition of the calculation of accounts receivable has been running well , trade receivables obtained by calculating the 200 hours of work tools multiplied by the value of the contract agreement , so on the journal accounts receivable in debit and reception services equipment rental in the credits , the presentation of accounts receivable the company has not made a backup of receivables business.

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http://www.bppk.kemenkeu.go.id/publikasi/artikel/167-artikel-pajak/19659-mencermati- persyaratan-piutang-yang-nyata-nyata-tidak-dapat-ditagih-sebagai-pengurang-penghasilan-bruto (Diakses 20 Desember 2015, 10.00 wib)