CD Tugas Akhir
Perlakuan Akuntansi Piutang Pada Pt. Cahaya Empat Mutiara Pekanbaru
In order to increase business volume, in addition to the sale in cash, the companyalso conduct sales on credit. Credit sales cause receivables to another part at the end of the maturity will cause cash flow into the company comes from the collection of receivables. Credit sales made to attract consumers to buy the products offered for efforts to increase the sales volume to increase its chance of making a profit and win the competitions.
PT. Cahaya Empat Mutiara is industry company engaged. Accounting policies on PT. Cahaya Empat Mutiara in accordance with Financial Accounting Standards. But, the reporting of financial accounting in the balance sheet does not present the groos amount of receivables net of allowance. This is not in accordance with Financial Accounting Standards.
Keywords : Accounts, Assessment, Recording, Removal, Presentation of Financial Statements
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