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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Alamsyah
Politeknik Akamigas Palembang
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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Analysis of Accounting Treatment of Accounts Receivable at PT. Palembang Primary Primary Source Sri Hartati; Alamsyah
Formosa Journal of Multidisciplinary Research Vol. 1 No. 7 (2022): November 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v1i7.1895

Abstract

This study aims to determine how the recognition, measurement, recording, presentation and disclosure of accounts receivable during 2015 , 2016, and 2017 PT . Primary sources Raya Palembang, The research method that has been done is to collect information report data L/R, balance sheet , a list of accounts , list of assets 2015-2017 and procedures and corporate policies . The results showed recognition of the calculation of accounts receivable has been running well , trade receivables obtained by calculating the 200 hours of work tools multiplied by the value of the contract agreement , so on the journal accounts receivable in debit and reception services equipment rental in the credits , the presentation of accounts receivable the company has not made a backup of receivables business.
Co-Authors Sri Hartati