PENERAPAN AKUNTANSI PENJUALAN ANGSURAN DAN PERLAKUAN BARANG YANG DITARIK KEMBALI PADA PT. KAISAR MOTOR JAYA BATAM

Elmi E (Prodi Akuntansi Universitas Riau Kepulauan Batam)
Ravika Permata Hati (Prodi Akuntansi Universitas Riau Kepulauan Batam)
Hamidi Hamidi (Prodi Akuntansi Universitas Riau Kepulauan Batam)

EQUILIBIRIA
Vol 2, No 2 (2015): Desember 2015

            Revenues is one important element in preparing the income statemen, because the amount of income and expense recognized in the accounting period will affect the amount of income that will be recognized  by the company. Profits derived from the revenue after deducting the expenses incurred  in the activities of the company             The study was conducted at PT. Kaisar Motor Jaya Batam, as one private company engaged in the sale of trimotorcycles. The company’s revenue earned from the sale of the motor. This study aims to determine how the accounting treatment of revenues and expenses to the company’s earnings, whether  itisinaccordance with financial accounting standars. The results showed that the company has aplplied the method of revenue recognition under PSAK No. 23