Evaluasi Akutansi Atas Pendapatan Pada PT.Ace Hardware Indonesia

, May Leen Yuliana (2010) Evaluasi Akutansi Atas Pendapatan Pada PT.Ace Hardware Indonesia. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT The purpose of this research is to find out how PT. Ace Hardware Indonesia recognizes all revenues received in the normal activities of the company's operations. Recognition of income in the study refers to the Statement of Financial Accounting Standards (PSAK) No.23 of 2009. Evaluation of revenue taken is about measurement, recognition, and reporting of revenue. It also testing the recording of income and revenue recognition method used. Research method used is descriptive by comparing the facts and the results of studies conducted accurately. That is to see whether the income has been recognized in accordance with accounting principles generally accepted. These results indicate that the recognition of income in Indonesia has been PT. Ace Hardware in accordance with the Statement of Financial Accounting Standards No. 23 for the period 2007-2008 financial statements.

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