ANALISIS PERLAKUAN AKUNTANSI ATAS PENDAPATAN DAN BEBAN SERTA PELAPORAN KEUANGAN PADA PT ANUGRAH ARTHA ABADI NUSA PALEMBANG

GABRELLA JULI, ANDANI (2016) ANALISIS PERLAKUAN AKUNTANSI ATAS PENDAPATAN DAN BEBAN SERTA PELAPORAN KEUANGAN PADA PT ANUGRAH ARTHA ABADI NUSA PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

The purpose of writing this final report is to determine the accounting of revenues and expenses in PT Anugrah Artha Abadi Nusa Palembang accordance with Financial Accounting Standards and presentation of the financial statements of the company. The data used is secondary data such as financial report and other notes of the company. Based on the data and information obtained, the writer found that the problems of PT Anugrah Artha Abadi Nusa Palembang is in recognizing revenue and expenses is not in accordance with Financial Accounting Standards SFAS No. 34 about construction contract. The method used by the company in recognizing revenue and expenses is the percentage of completion method, but the records do not correspond to the method. The Company recorded down payment and filing billings as revenue, as well as at the end of the period the company did not make adjustments based on the physical job submission. The writer suggests the company to keep records of the recognition of revenues and expenses in accordance with SFAS No. 34 so that revenue and expense can be realized and produce viable financial information to the financial statements.

Item Type: Thesis (Other)
Uncontrolled Keywords: Revenues, Expenses, SFAS No.34
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Journal
Depositing User: Mr Bambang Anthony
Date Deposited: 24 Jul 2017 09:01
Last Modified: 24 Jul 2017 09:01
URI: http://eprints.polsri.ac.id/id/eprint/3729

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