PENERAPAN KONTRAK, PERHITUNGAN DAN PENCATATAN PEMBELIAN BATUBARA DENGAN FREE ON BOARD (FOB) SHIPPING POINT DAN COST INSURANCE AND FREIGHT (CIF) PADA PT. INDONESIA POWER UNIT PEMBANGKIT SURALAYA
| Main Author: | Alifah Murban, Talitha |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/10673/1/talitha%20tugas%20akhir.pdf https://eprints.untirta.ac.id/10673/ |
Daftar Isi:
- The purpose of writing this final report is to know by using the application of the purchase contract coal at FOB Shipping Point and CIF to make the company suffered losses with a purchase price that is higher or even will have the advantage with the purchase price is low, and can determine the calculation of the purchase price and accounting records of purchase coal at PT. Indonesia Power Unit Suralaya. The writing is performed by using descriptive method that consists of primary data and secondary data obtained from PT. Indonesia Power Unit Suralaya. Sources of data obtained from field studies and literature. The data collected comes from observations of interviews and documentation. Final report obtained from the internship in the company, the application of the purchase contract coal at FOB Shipping Point and CIF have the same advantages and disadvantages that may make the company suffered losses and gains, the calculation of the purchase price agreed in the contract is the purchase price will be paid depending on the quality of coal that are owned, and the recording of purchases made at the time of payment of coal were booked.