PENGAKUAN AKUNTANSI ATAS PIUTANG DAGANG PADA PT. ATTADIPA ELEKTRO

Ningtyas, Olivia Ratna (2015) PENGAKUAN AKUNTANSI ATAS PIUTANG DAGANG PADA PT. ATTADIPA ELEKTRO. Diploma thesis, Politeknik NSC Surabaya.

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Abstract

In general, the company would prefer cash sales than credit sales, but competitive pressures have forced most companies to offer credit. It was also faced by PT Attadipa Elektro, which is one trading company engaged in the manufacturing industry suppliers to the world for this type of product instrumentation, electrical engineering, and manufacturing equipment. Arise of credit sales accounts receivable for the company. In the accounting of this transaction should be recognized, due to have met the definition of the elements in the financial statements. In credit sales companies use warehouse proviso Franco delivery (destination), where according to accounting theory when using these terms are recognized when the goods have been received in the warehouse of consumers. But in fact the company has not really able to recognize receivables due after the installation of the goods received in the warehouse of consumers, the goods still have to go through the process of testing or examination of the performance of goods, namely wheter the goods can be operational and in good condition. The new company recognizes the existence of accounts receivable after receiving the Minutes Commissioning of consumers. Meanwhile, to recognize the
magnitude of the company's trade receivables using the net (Net Method), the sales value decreased by piece. The trade receivables are presented in the financial statements at the balance sheet position of current assets by year-end balance less allowance for doubtful accounts. After conducting research through interviews and supported by documents relating to research in PT Attadipa Elektro, the writer knows that there is a difference between the recognition of the receivables in the company with the applicable accounting standards, and for the recognition of receivables the company also did journalizing or recording.

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