ANALISIS PENYAJIAN PENDAPATAN DAN BEBAN BERBASIS SAK ETAP PADA KOPERASI BALIDO

NOVI, MUSTIKA SARI (2016) ANALISIS PENYAJIAN PENDAPATAN DAN BEBAN BERBASIS SAK ETAP PADA KOPERASI BALIDO. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

Analysis Of Income and Expense Presentation Based on Cooperative Balido SAK ETAP Palembang Novi Mustika Sari, 2016 (xiii + 47 pages) Email: saritika005@gmail.com Writing the final report is intended to determine the presentation of revenues and expenses at the Cooperative Balido Palembang. Based on data obtained through the documentation. The recognition of revenues and expenses are in accordance with Financial Accounting Standards Entities Without Public Accountability that revenues and expenses are recognized on an accrual basis. While the format of the financial statements of the calculation of Results of Operations, revenue and expenses not in accordance with GAAP ETAP where revenues in the Cooperative Employees "Balido" PT. (Persero) Angkasa Pura II Palembang does not separate between income and revenue anggotan non members, while the load on the Cooperative Employees "Balido" PT. (Persero) Angkasa Pura II Palembang do not present a burden that should be cooperative in financial statements the calculation of Operating Results. Based on the analysis the authors should parties - parties relating to the preparation of financial statements, especially in the calculation of Operating Results - should be aware the accounting treatment in particular the recognition of revenues and expenses that should make the calculation of the financial statements Results of Operations in accordance with the existing format at SAK ETAP.

Item Type: Thesis (Other)
Uncontrolled Keywords: Analysis of the presentation of Revenues and Expenses, Income and Expenses Based SAK ETAP.
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 23 May 2017 01:49
Last Modified: 23 May 2017 01:49
URI: http://eprints.polsri.ac.id/id/eprint/3539

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