SIKLUS AKUNTANSI PIUTANG USAHA PADA PT. GANDEWA PRINGGONDANI SAKTI
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
RUMAGIT, ITALIA VANESYA
Subject
657.028 - ACCOUNTING INFORMATION SYSTEMS
Datestamp
2017-05-15 05:48:18
Abstract :
PT. Gandewa Pringgondani Sakti is a company engaged in the field of security services (outsoursing). PT. Gandewa Pringgondani Sakti, a services company engaged in the security services also rely heavily on receivables as a source of increased sales for the company. Receivables were hampered will lead to difficulties for companies in managing or carrying out activities of daily company operations. The goal of this research is to determine the accounting cycle accounts receivable at PT. Gandewa Pringgondani Sakti which include transaction, transaction evidence, the recording process, accounting process, and presentation. This empirically compiled to determine how the recording of accounts receivable cycle so that the scope of the discussion that will discuss the recording of its accounts receivable cycles are there in PT. Gandewa Pringgondani Way. In gathering the data the researchers used data collection methods interviews, observation, and documentation. The conclusion of this study is akuntanis accounts receivable cycle starts from the issuance of invoice, and journaling, ledger accounts, the work sheet, and until presented into balance. Keywords: accounting cycle, accounts receivable
PT. Gandewa Pringgondani Sakti is a company engaged in the field of security services (outsoursing). PT. Gandewa Pringgondani Sakti, a services company engaged in the security services also rely heavily on receivables as a source of increased sales for the company. Receivables were hampered will lead to difficulties for companies in managing or carrying out activities of daily company operations. The goal of this research is to determine the accounting cycle accounts receivable at PT. Gandewa Pringgondani Sakti which include transaction, transaction evidence, the recording process, accounting process, and presentation. This empirically compiled to determine how the recording of accounts receivable cycle so that the scope of the discussion that will discuss the recording of its accounts receivable cycles are there in PT. Gandewa Pringgondani Way. In gathering the data the researchers used data collection methods interviews, observation, and documentation. The conclusion of this study is akuntanis accounts receivable cycle starts from the issuance of invoice, and journaling, ledger accounts, the work sheet, and until presented into balance. Keywords: accounting cycle, accounts receivable
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