ANALYSIS OF DIFFERENCES IN PSAK NO. 23 ON SALES ON CV “CANTIK”

Abstract

• This research aims to determine the accounting treatment of income at CV Cantik supplies. The method used
  in this research uses the descriptive method, namely describing how to recognize, record, measure and present
  the profit and loss report at CV Cantik Supplies. The conclusion of this research is CV Cantik Supplies
  recognizes income using the Accrual Basis and Cash Basis methods with a periodic recording method,
  measuring income based on rupiah units from sales transactions received in the form of cash or cash
  equivalents, which will then be reported in the financial report, namely the profit and loss report. CV. Cantik
  Supplies has implemented revenue recognition in accordance with PSAK No.23.