Perlakuan Akuntansi Pendapatan Atas Pembiayaan Kredit Sepeda Motor pada PT. CSF (Central Santosa Finance) di Kantor Cabang Surabaya Barat
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Institusion
Universitas Katolik Darma Cendika
Author
Kurniawan, Heny Marshareta
Subject
HF5601 Accounting
Datestamp
2020-07-06 11:04:59
Abstract :
At the present time there is competition among the firms that pursue more profits but also has risks. One is the finance company credit. On one Side contains a profit, but do not deny there will be a significant risk for the company. So must choose a method of revenue recognition is used. This research was conducted at the company engaged in mortgage financing, namely PT. (CSF) Central Santosa Finance Surabaya, aims to determine how the accounting treatment of revenue to finance motorcycle loans. This study used a qualitative method by way of interviews and documentation. From the research, that the accounting treatment of revenue accounting treatment applied is used at the time the transaction takes place basically meets GAAP standards, which use the method of recognizing revenue when goods are received and the application on the basis of the accrual basis. So real that financial statements are presented fairly decent with the exception and in accordance with financial accounting standards. Revenue recognition methods have become important factors to be applied to measure the revenue earned by the company's revenue. Because with revenue has been deferred to a company can be an advantage over the company. Recognition principle stipulates that revenue is recognized when realized or realizable or generated. Truth in charge of recording the activities depends on the accuracy of classification costs applied by the company itself.
At the present time there is competition among the firms that pursue more profits but also has risks. One is the finance company credit. On one Side contains a profit, but do not deny there will be a significant risk for the company. So must choose a method of revenue recognition is used. This research was conducted at the company engaged in mortgage financing, namely PT. (CSF) Central Santosa Finance Surabaya, aims to determine how the accounting treatment of revenue to finance motorcycle loans. This study used a qualitative method by way of interviews and documentation. From the research, that the accounting treatment of revenue accounting treatment applied is used at the time the transaction takes place basically meets GAAP standards, which use the method of recognizing revenue when goods are received and the application on the basis of the accrual basis. So real that financial statements are presented fairly decent with the exception and in accordance with financial accounting standards. Revenue recognition methods have become important factors to be applied to measure the revenue earned by the company's revenue. Because with revenue has been deferred to a company can be an advantage over the company. Recognition principle stipulates that revenue is recognized when realized or realizable or generated. Truth in charge of recording the activities depends on the accuracy of classification costs applied by the company itself.
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