PERLAKUAN AKUNTANSI PENDAPATAN JASA OPERASIONAL MAINTENANCE PADA PT. PEMBANGKITAN JAWA BALI KANTOR PUSAT
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
MARITA, DWI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-05-17 09:07:24
Abstract :
Financial statements is the final goal of all accountancy activity in a company. Financial statements must be give resolute information about company?s performance every period and showing that company get profit or loss. Based on Statement of Financial Accounting Standard (SFAS) there are five kind of financial statements, it is financials potitions statements, cash flows statements income statements, changes in equity statements, and notes to financial statements. PT. Pembangkitan Jawa Bali Center Office is one of company that very related with revenues and services, so the research will lift title ?Accounting Treatment of Operational Maintenance Services Revenues in PT. Pembangkitan Jawa Bali Center Office?.The main goal the research is to know about creed, measurement, quotation and presentation the operational maintenance services revenues in PT. Pembangkitan Jawa Bali Center Office. This research will explaining in descriptive about accounting treatment for operational maintenance services revenues according of interview with company?s executor and study annuals report. Accounting method that used to quotating and reporting financial transactions in PT. Pembangkitan Jawa Bali Center Office is accrual basis. Operationsl msintenance services revenues creed based on finishing the dealing contract. Measurement operational maintenance services revenues PT. Pembangkitan Jawa Bali according with totaly of cost to give services. Quotation of operasional maintenance services revenues do four times, it is quotation according with realitation cost, opposite accrual journal, quotation operational maintenance services revenues according with invoice, received paid and operational maintenance services revenues is presented in income statements. Keyword : Accounting Treatment, Creed, Measurement, Quotation, Presentation.
Financial statements is the final goal of all accountancy activity in a company. Financial statements must be give resolute information about company?s performance every period and showing that company get profit or loss. Based on Statement of Financial Accounting Standard (SFAS) there are five kind of financial statements, it is financials potitions statements, cash flows statements income statements, changes in equity statements, and notes to financial statements. PT. Pembangkitan Jawa Bali Center Office is one of company that very related with revenues and services, so the research will lift title ?Accounting Treatment of Operational Maintenance Services Revenues in PT. Pembangkitan Jawa Bali Center Office?.The main goal the research is to know about creed, measurement, quotation and presentation the operational maintenance services revenues in PT. Pembangkitan Jawa Bali Center Office. This research will explaining in descriptive about accounting treatment for operational maintenance services revenues according of interview with company?s executor and study annuals report. Accounting method that used to quotating and reporting financial transactions in PT. Pembangkitan Jawa Bali Center Office is accrual basis. Operationsl msintenance services revenues creed based on finishing the dealing contract. Measurement operational maintenance services revenues PT. Pembangkitan Jawa Bali according with totaly of cost to give services. Quotation of operasional maintenance services revenues do four times, it is quotation according with realitation cost, opposite accrual journal, quotation operational maintenance services revenues according with invoice, received paid and operational maintenance services revenues is presented in income statements. Keyword : Accounting Treatment, Creed, Measurement, Quotation, Presentation.
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