SYAFITRI, SARASWATI NUR (2015) PERLAKUAN AKUNTANSI PENDAPATAN BUNGA KPR DI BANK JABAR BANTEN (BJB) CABANG SURABAYA. Diploma thesis, STIE PERBANAS SURABAYA.
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Abstract
Housing loans or so-called mortgage is a loan the client to help get a new or used residential homes by providing loans. In response, the authors are interested in doing research by lifting the title "Accounting Treatment of mortgage interest income in the Bank Jabar Banten (BJB)".Accounting treatment of mortgage interest income includes the recognition, measurement, and disclosure. Recognition method consists of two, namely the accrual basis and cash basis. Measurements obtained from the method of interest calculation. Recording revenues are recorded at the income that has been received. Broadly speaking, the accounting treatment of interest income KPRdiakui the cash basis method, the bank recognizes income after the customer has paid and received by the bank. Keywords: accounting treatment of interest income
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 05 Sep 2017 02:31 |
| Last Modified: | 15 Sep 2017 02:23 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2294 |
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