Prasetyo, Wahyuningsih Tri (2017) Perlakuan Akuntansi Atas Pendapatan Berdasarkan Psak 23 Pada Pt. Gunung Marmer Raya Surabaya. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
The goal of any company is to seek a large profit (profit), so it needs a good financial. The amount of income received by the entity in the company, it will affect the amount of profits earned. Recording of profits must be done properly and correctly in accordance with the statement of current financial accounting standards. PSAK 23 describes the financial accounting standards related to income. Therefore, in this study focused on discussing the accounting treatment of income based on existing theory with existing practices in the company. The research method used with qualitative research using primary data that is describe data that have been obtained from interview to responsible part about accountancy at company and have been processed. The results of this study are to investigate the accounting treatment of existing earnings in theory in PSAK 23 and practices undertaken at the company. So research can provide suggestions or criticism for the company to improve the financial performance in the company. Keywords: income, PSAK 23, accounting treatment.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.092 - ACCOUNTANTS |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Magang Magang |
| Date Deposited: | 25 Oct 2019 08:15 |
| Last Modified: | 25 Oct 2019 08:15 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/4237 |
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