PENJUALAN , PENDAPATAN DAN PAJAK PERTAMBAHAN NILAIPERUSAHAAN ANGKUTAN UDARA NIAGA BERJADWAL
| Main Author: | Sudarno, Sudarno |
|---|---|
| Other Authors: | STP AVIASI |
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
STP AVIASI
, 2018
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| Online Access: |
https://ejournal.stp-aviasi.ac.id/index.php/JIK/article/view/3 https://ejournal.stp-aviasi.ac.id/index.php/JIK/article/view/3/pdf |
Daftar Isi:
- Revenue comprises turnover from transportation of passenger and cargo and this provision of other services, e.g engineering and maintenance,leasing and package holidaysThe treatment of passenger and cargo in external financial statements would generally appear to be consistent in industry,as a result this guideline cover both aspects of revenue without differentiating unless reference is made.The basic principal that revenue should be recognised when transportation or carriage provided is well established.This concept is the same whether revenue passenger and cargo.This treatment reflect the application of the accruals concept(accruals basis).The airlines in effect act as collectors on value added tax from sold of passenger ticket or air way bill and other service amounting to 10 %(ten percent) from face value.Treatment of accounting policy as follows;1.Income arisingfrom sales made where the sale coupon has been processed, but the flight is yet to take place and recorded in the accounting period as unearned revenue ,included in current liabilities2.If flight coupon has been flight to destination but have been not recorded in the account of ticket sold called unrecorded included in current asset,for value added tax purposes unrecorded can be changed to account receivables.3.Scheduled and charterrevenue from passengers and recorded in the accounting periode as income included in statement of income.4.All forms of cargo revenue derived from air freight and recorded in the accounting period as income included in statement of income