ANALISIS AKUNTANSI PIUTANG PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA ALBANTANI KABUPATEN SERANG
| Main Author: | GUMILAR, HERDIS |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/12959/1/ANALISIS%20AKUNTANSI%20PIUTANG%20PADA%20PERUSAHAAN%20DAERAH%20AIR%20MINUM%20%28PDAM%29%20TIRTA%20ALBANTANI%20KABUPATEN%20SERA.pdf https://eprints.untirta.ac.id/12959/ |
Daftar Isi:
- PDAM Tirta Albantani is a local company that provides services such as drinking water to communities Serang district. Sales of water is a key element for the company to sell to earn a profit. One of the activities to increase profits is to provide facilities to the buyer in the form of deferred payment. For the buyer, this transaction will give rise to the debt, while the seller would give rise to the receivables. Given the risk of uncollectible accounts receivable company must manage well. The purpose of this study was to determine how the accounts receivable accounting method used by the company in taking notes and what are the factors that affect the size of receivables. The results showed that the company had made the recording in accordance with established company standards. In addition the company also has identified the accounting receivable analysis and how to overcome them.