Aptisi Transactions on Management
Vol 3 No 2 (2019): ATM (APTISI Transactions on Management)

Effects of Credit Memos on Performance Accountant on Uncollectible Receivables

Aini, Qurotul (Unknown)
Simbolon, Rosdiana (Unknown)
Dewi, Shylvia Ratna (Unknown)



Article Info

Publish Date
31 Jul 2019

Abstract

In the current era we have entered the disruptive 4.0 era where sophistication has been applied in the finance of a company to record every expense incurred by an institution or company. In the transaction process as it is now does not rule out the possibility of several triggers for making a deposit such as the example of a sales or purchase return and overpayment if it is not handled immediately it will arise as a financial report problem. The Cloud Accounting system is equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. The Cloud Accounting system is then equipped with a credit memo facility which is divided into 2 (two) parts, namely customer memo credit and supplier memo credit. Where customer memo credit is the customer entrusting a sum of money to the company, it will be used as a payment on the upcoming sales bill. While supplier memo credit is the balance that arises due to overpayment, then the deposit will be used as a discount on future sales bills. By using a memo credit based on Cloud Accounting, it can minimize crime or crime at the company because it has been certified by ISO / IEC 2700.

Copyrights © 2019






Journal Info

Abbrev

ATM

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management

Description

Aptisi Transactions on Management (ATM) adalah jurnal ilmiah yang diterbitkan oleh APTISI (Asosiasi Perguruan Tinggi Swasta Indonesia), guna memfasilitasi hasil jurnal ilmiah Civitas Akademika dalam bidang teknologi informasi, komunikasi, dan manajemen dalam menghadapi era digital di Indonesia. ATM ...