Detail Inovasi Perguruan Tinggi

Tema: 2nd International Conference on Global Trends In Academic Research (GTAR 2015)
Judul: Review On Recording Of Account Receivables At Pt. Pindad Mitra Sejati
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0403127501#0309U022

Tahun: 2015

Receivables at PT. INTI PINDAD MITRA SEJATI arises because of the credit sales transactions made by the company to the consumer. Credit sales itself aims to be able to retain existing customers and attract new customers, so the value of the receivables have that be the main thing in the company. Where the registration procedure on the PT. INTI PINDAD MITRA SEJATI straight starts of sort receivables based on invoice number and invoice date. Then these transactions are recorded manually by sequentially into book sales after the accounts in the book. The recording was made of the opening of the recognition of the sale date. The research method used descriptive research. Based on the analysis, the authors can explain that the recording made by PT. INTI PINDAD MITRA SEJATI classified as non-current receivables due to the average repayment in more than 1 year or by exceeding the time the accounting