Wijayati, Sri Wahyudiyah (2019) ANALISIS PERLAKUAN AKUNTANSI ATAS PENDAPATAN DAN BEBAN SERTA KAITANNYA DENGAN PENYAJIAN LAPORAN LABA RUGI BERDASARKAN PSAK NO. 1 PADA PT. DAYA ANUGERAH SEMESTA DI SURABAYA. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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SKRIPSI ANALISIS PERLAKUAN AKUNTANSI ATAS PENDAPATAN DAN BEBAN SERTA KAITANNYA DENGAN PENYAJIAN LAPORAN ~0.pdf Download (35MB) | Preview |
Abstract
The object of this research is PT Daya Anugerah Semesta, a company engaged in the field of Transportation Management Services. In the implementation of the recognition of its income, the company still has not applied PSAK. Therefore, in the presentation of financial statements the company has not recognized the existence of income and expenses when the business income occurs until the buyer has not paid off his obligations. The application of PSAK 23 is applied to the accounting of income and expenses related to the entity conducting the business. And PSAK 1 is applied in the case of the presentation of financial statements in accordance with applicable accounting standards. The results of this study indicate that accounting treatment based on PSAK plays an important role in the treatment of income and presentation of financial statements.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | PSAK 21, Accounting Treatment for Revenue and Expenses, Presentation of Financial Statements |
| Subjects: | Accounting > Financial Accounting > Financial |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 01 Jul 2020 03:33 |
| Last Modified: | 01 Jul 2020 03:33 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/538 |
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