Analisis Pengakuan Pendapatan dan Beban Kontrak Konstruksi Pada PT. Multi Komunikasi Mandiri

Evida, Evida (2019) Analisis Pengakuan Pendapatan dan Beban Kontrak Konstruksi Pada PT. Multi Komunikasi Mandiri. Other thesis, Universitas Islam Riau.

Preview

Text 155310148.pdf - Submitted Version Download (15MB) | Preview

Abstract

This research was conducted at PT. Multi Communications Mandiri addressing the Riau road at the end of the city Pekanbaru. This study was conducted to determine whether the recognition of revenue and expense of construction contracts applied by the company is in accordance with generally accepted accounting principles. The conclusion obtained from the results of this research is when the company submits an invoice (for installment payments given to employers) the company does not keep a journal for the fact that the contract is submitted. At the end of the period (31 December 2016) the company did not keep a journal of the income received and expenses that had been incurred for the 2016 period, At the time of retention payment of 5% the company did not journalize. In the 2016 income statement the company combines depreciation expense for project equipment and depreciation expense for office equipment into an estimated depreciation expense. So overall it can be concluded that the recognition of revenue and burden of PT.Multi Komunikasi Mandiri construction contracts has not been in accordance with the General Acceptable Accounting Principles.

Actions (login required)

View Item