Analisis Pengakuan Pendapatan dan Beban Pada CV. Almira

Sasti, Ella (2019) Analisis Pengakuan Pendapatan dan Beban Pada CV. Almira. Other thesis, Universitas Islam Riau.

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Abstract

Revenue is the main objective of the establishment of a company. As a profit-oriented organization, revenue. Has a very big role. Revenue is an important factor in a company's operations, because revenue will affect the level of profit that is expected to guarantee the survival of the company. Whereas expenses are a decline in economic benefits during an accounting period in the form of outflows or reduced assets or the occurrence of liabilities resulting in a decrease in equity that does not involve distributions to investors. This study aims to determine the suitability of revenue and expense recognition in the CV. Almira with General Accepting Accounting Principles. Data collection techniques in this study were interviews and documentation with data analysis using descriptive methods. CV. Almira is a company engaged in construction services, this company does work more than one accounting period, where revenue is recognized based on the percentage of progress of work progress that has been completed and based on the terms received. Activities to Improve DesaSukaMaju Village Road Kec.TapungKiri by Contractors CV. Almira with a contract value of Rp. 872,400,000, - including 10% VAT, with an implementation period of 180 calendar days from 24 August 2016 to 23 February 2017. Based on research conducted by the author, that the recognition of income and expenses applied by CV. Almira is not in accordance with the General Acceptable Accounting Principles. For this reason, the writer recommends that the company record income and expenses in accordance with the General Acceptable Accounting Principles.

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