PUTRI, KARINA AYU (2016) ANALISIS PERLAKUAN AKUNTANSI PIUTANG USAHA PADA PT. PLN (PERSERO) AREA SURABAYA SELATAN. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
The purpose of this study is to analyze the accounting treatment of accounts receivable at PT. PLN (Persero) Surabaya South Area with financial accounting standards (PSAK/IAS) of Accounts Receivable No. 55. The method that has been used in this research is descriptive qualitative by comparing the datas on the company's with the current accounting standard. The subject of this research is the accounting treatment of accounts receivables in PT. PLN (Persero) Surabaya South Area. The results showed that the accounting treatment of accounts receivable at PT. PLN (Persero) Surabaya South Area that presented using an accrual basis method is compatible accordance with the Financial Accounting Standards (PSAK) No. 55 on Financial Instruments: "Recognition and Measurement". Keyword: Accounts Receivable, Financial Accounting Standards (PSAK) No.15
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 19 Jul 2016 12:11 |
| Last Modified: | 11 Sep 2017 07:23 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/50 |
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