Pratiwi, Fani (2019) PERLAKUAN AKUNTANSI ATAS PIUTANG USAHA TERHADAP KEWAJARAN LAPORAN KEUANGAN PADA PT. TELKOMEDIKA DI SURABAYA. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
![[img]](http://eprints.ubhara.ac.id/style/images/fileicons/text.png) |
Text
Fani Pratiwi SKRIPSI _FIX_ .pdf Download (3MB) |
Abstract
This study aims to determine the accounting treatment of trade receivables at PT. Telkomedika Surabaya and find out the presentation of trade accounts related to the fairness of financial statements at PT. Telkomedika Surabaya. The fairness of financial statements refers to the statement of financial accounting standards applicable in Indonesia. This research methods used include the framework of thinking, research approaches, types and sources of data, boundaries and research assumptions, unit of analysis, data collection techniques and data analysis techniques. The result of the research at PT. Telkomedika Surabaya recognizes its receivables not at fair value, the basic for recording receivables is on an accrual basic and there is no backup of accounts receivable from receivables, the presentation of accounts receivable in its financial statements is not in accordance with the financial accounting standards that apply in Indonesia.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Accounting > Financial Accounting > Financial |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 28 Sep 2020 04:21 |
| Last Modified: | 28 Sep 2020 04:21 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/585 |
Actions (login required)
 |
View Item |
