ANALISIS PENGAKUAN PENDAPATAN DAN BIAYA SERTA PELAPORAN KEUANGAN PADA PERUSAHAAN REAL ESTATE (STUDI PADA PT. PANCANAKA SWASAKTI UTAMA)

NURASIH, ITING (2008) ANALISIS PENGAKUAN PENDAPATAN DAN BIAYA SERTA PELAPORAN KEUANGAN PADA PERUSAHAAN REAL ESTATE (STUDI PADA PT. PANCANAKA SWASAKTI UTAMA). Other thesis, University of Muhammadiyah Malang.

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Abstract

This is description research at a company that run in property selling, that is PT. Pancanaka Swasakti Utama with title “Analisis of Revenue and Burden Claim and Also Financial Statement at PT. Pancanaka Swasakti Utama” in Malang. The purpose of this research is to identify the company profit chained and its revenue at PT. Pancanaka Swasakti Utama. Writer uses qualitative analysis the data from the explanation that got in the research. The research steps are, determine a company profit, determine company load, and the next step is to match both items to know the company profit or lose in accounting period. The result about the profit claimed and to financial statement at the company this is the claim of the company about profit using method base to the selling. Selling claimed when commodity is received PT. Pancanaka Swasakti Utama has two groups of profit that are: 1. Operational revenue that got from main work. Operational profit is the profit that got from the property selling. 2. Non-operational revenue, that is the profit got not from main work and not directly related with main work. It is revenue obtained from housing credit interest. But the company places the profit into main profit in accounting statement. But in profit and loss report composition, the company does not place unearned revenues in the appropriate entry instead it is place into the obligation entry, because it is considered to be company’s debt before buy-sell certificate (AJB) is made. The load claimed; operational cost; administration cost and marketing cost loaded and reported at the time occurred. In other word the costs is reported when the commodity is used or the commodity has not uses at the next time. So the conclusion are, writer can implied that the company should place each entry at the right place, unearned revenue should be place in assets entry to avoid confusing in the financial statement

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 21 May 2012 06:58
Last Modified: 21 May 2012 06:58
URI: http://eprints.umm.ac.id/id/eprint/5633

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