Analisis Penerapan Akuntansi Piutang Usaha Pada PT. Comtech Metalindo Terpadu Di Pekanbaru

Mentari, Febria (2019) Analisis Penerapan Akuntansi Piutang Usaha Pada PT. Comtech Metalindo Terpadu Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine the suitability of the Application of Accounting for Receivables at PT. Comtech Metalindo Integrated with Accounting Principles that are Acceptably General. The data collection technique in this study is interviews and documentation with data analysis using descriptive methods. PT. Comtech Metalindo Terpadu is PT Comtech Metalindo Terpadu is a private company that operates in producing and selling tile to other projects and companies. The company conducts sales transactions in cash and credit, credit sales will generate accounts receivable for the company. In 2016 the trade receivables of PT. Comtech Metalindo Terpadu for Rp. 2,123,206,994, -. The value of the receivables listed in the balance sheet does not reflect the true value of the condition of the company, because the company does not take into account the allowance for uncollectible accounts. Based on research conducted by the author, that the Application of Accounting for Receivables at PT. Comtech Metalindo Terpadu is not yet in accordance with the Generally Accepted Accounting Principles. For this reason, the author recommends that the company make allowance for uncollectible accounts in order for trade receivables to be presented in accordance with Generally Accepted Accounting Principles.

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