MELISSA NOVERIANTI, SILALAHI (2016) ANALISIS PERLAKUAN AKUNTANSI ATAS PIUTANG USAHA PADA PT ANUGRAH ARTHA ABADI NUSA PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Text (BAB I PENDAHULUAN)
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Text (BAB II TINJAUAN PUSTAKA)
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Text (BAB III GAMBARAN UMUM PERUSAHAAN)
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Text (BAB IV PEMBAHASAN)
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Text (BAB V SIMPULAN DAN SARAN)
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Text (DAFTAR PUSTAKA)
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Abstract
PT Anugrah Artha Abadi Nusa Palembang which engaged in the contracting business and trade activities. Based on the result of the interviews, the author found several problems. The company has not put down the allowance of bad debt in the balance sheet and bad debt expense in the income statement. It caused the value of the financial statement of company do not reflect the reasonable value. The purpose of this writing is to know presentation of receivables in the balance sheet and load receivable losses in the income statemet. According to the result of the analysis, the author gives advice that the balance sheet should be included the allowance of doubtful debt on the balance sheet as a reduction of the value of accounts receivable so that the value of receivables will be presented is the expected value of realized.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Analysis, Accounting Treatment, Account Receivable, Allowance of Bad Debt, Bad Debt Expense |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Journal |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 24 Jul 2017 03:55 |
| Last Modified: | 24 Jul 2017 03:55 |
| URI: | http://eprints.polsri.ac.id/id/eprint/3727 |
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