Dewi, Putri Nurul Tunggul (2021) Analisis Piutang Usaha pada PT. MBJL Sumo Jaya. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
PT. MBJL Sumo Jaya is a service-oriented corporation. Cash and credit are the two ways of payment used by PT. MBJL Sumo Jaya. In this business, credit sales are the most common. To reduve bad debts, reveivables must be tracked and analyzed. There must be a good and accurate recording of receivables throughtout the exixtence of receivables in the organization. The goal of this research is to see if the company’s accounts receivables are recorded in line with accounting rules and sound accounting theory, as well as to see if there are any bad debts. The qualitative descriptive technique was utilized in this study, wich entailed assessing the recording of accounts receivable based on the results of interviews, observations, and the review of available literature. Accounts receivable are recorded in line with PSAK and appropriate accounting theory at PT. MBJL Sumo Jaya. Even when bad debts are recorded in conformity with accounting theory and regulations, this results in less bad debt minimization. Keywords: recording, accounts receivable, bad debts
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | PUTRI NURUL TUNGGUL DEWI |
| Date Deposited: | 28 Oct 2021 03:49 |
| Last Modified: | 28 Oct 2021 03:49 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8146 |
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