KUSUMO, RAHMADI WIJOYO (2015) PERLAKUAN AKUNTANSI PENDAPATAN FEE BTN PAYROLL ATAS PELAYANAN PEMBAYARAN GAJI. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
BTN Payroll is a services of payroll management, eid fitri allowance, and other bonuses to the employees of the service user. BTN Payroll is a service that works is inputted and processed by a computerized system that is based on the recording of accounting transactions. In BTN Payroll services, the Bank levy a fee of course. Fee for services charged on any account of the employees whose salary is sent through BTN Payroll. Accounting treatment of fee income on BTN recognized by the accrual method, the bank recognizes income after the transaction is successful. Fee income accounted for a total base fee charged to each employee's account. Reporting income reported in the Income Statement Bank but not described in the Notes to Financial Statements how fee income from BTN Payroll, which served only total Revenue Service Bank. Keywords: accounting treatment, payroll income.
Item Type: | Thesis (Diploma) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.028 - ACCOUNTING INFORMATION SYSTEMS |
Divisions: | Accounting Diploma > Practice Working Report |
Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
Date Deposited: | 26 Jul 2016 01:36 |
Last Modified: | 13 Sep 2017 03:05 |
URI: | http://eprints.perbanas.ac.id/id/eprint/243 |
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