Janah, Magfiroh Nuril (2020) Analisis Akuntansi Piutang pada PT. Sumber Rejeki Tehnik. Diploma thesis, STIE Perbanas Surabaya.
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Abstract
Receivables are a form of current assets that are important in company activities. Receivables have high liquidity after cash and cash equivalents have greater amounts than other current assets. Receivables themselves arise because of sales or services. In general, receivables are defined as obligations that must be paid by the second party as the party that has the debt to the second party that gives the debt. Trade Receivables of PT. Sumber Rejekhi Tehnik is the right to claim customers due to transactions in the purchase of technical equipment on credit. PT. Sumber Rejekhi This technique uses the recording of receivables using the basic Accrual method in which the accounts receivable related to the sale of technical equipment measured from fair value. PT. Sumber Rejekhi Technique in carrying out write-off of uncollectible accounts uses the direct method in which companies directly record the event of uncollectible receivables by recording into the accounts payable account journal next to the debit and accounts receivable side of the credit side. Keywords: Receivables, credit, debit, and liquidity.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | MAGFIROH NURIL JANAH |
| Date Deposited: | 08 Jan 2021 23:49 |
| Last Modified: | 08 Jan 2021 23:49 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7228 |
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