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PERLAKUAN AKUNTANSI ATAS PENDAPATAN SESUAI PSAK NO. 23 PADA RUMAH SAKIT UMUM HAJI SURABAYA SELAKU BADAN LAYANAN UMUM DAERAH

SAPUTRA, TANOTO DWI (2016) PERLAKUAN AKUNTANSI ATAS PENDAPATAN SESUAI PSAK NO. 23 PADA RUMAH SAKIT UMUM HAJI SURABAYA SELAKU BADAN LAYANAN UMUM DAERAH. Diploma thesis, STIE PERBANAS SURABAYA.

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Abstract

Implementation of accounting , revenue accounting primarily is a matter that became one of the main concerns in each entity . The amount of revenue received by the entity will affect the profits earned. Implementation of accounting must be done properly and in accordance with the rules applicable financial accounting standards at this time . Measurements Revenue should be measured at the fair value of the consideration received or receivable . The purpose of this research is to Evaluate a accounting treatment of income at Surabaya Hajj public hospitals . The research is located Hajj Public Hospitals Surabaya . The data is taken from the financial statements of the period in 2014. The results show the pendapatn recorded when the transaction or when the goods or services , although revenue has not been received in cash or only partially accepted . So the accounting treatment for revenue is not yet fully under SFAS No. 23 Keywords: revenue recognition, income measurement, recording revenue, the presentation of earnings.

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 07 Feb 2017 08:18
Last Modified: 02 May 2017 01:57
URI: http://eprints.perbanas.ac.id/id/eprint/487

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