LAILIYAH, NUR SHANTI (2016) PERLAKUAN AKUNTANSI PIUTANG USAHA SIMPAN PINJAM PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) TRANSMIGRASI SURABAYA. Diploma thesis, STIE PERBANAS SURABAYA.
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Abstract
The cooperative is a business entity institutions that can facilitate the members to support life. One of them is a savings and loan business. Savings and loans is composed of units of savings and loan unit. Deposits are the amount of money saved by members of the Savings and Loans Cooperative, by acquiring the interest of the Savings and Loans Cooperative agreement. While the loan is the provision of money by the Cooperative Savings and Loans to Members as borrower pursuant to an agreement, which requires the borrower to repay in a certain period and pay the interest. Goals to be achieved is to know how the recognition receivable, measurement of receivable, Recording receivable and Disclosure of accounts receivable savings and loan at the KPRI Transmigration Surabaya. The data is obtained through data collection, interviews, and observations. The advice given the absence of data reserve and journal entries on each transaction. Keyword : the accounting treatment of receivables, cooperation
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 334 - COOPERATIVES 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 658 - GENERAL MANAGEMENT > 658.8 - MANAGEMENT OF MARKETING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 26 Jul 2016 04:23 |
| Last Modified: | 11 Sep 2017 04:19 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/268 |
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