ANALYSIS OF INCOME RECOGNITION AT KARTINI SMP SURABAYA

Abstract

This study aims to determine the recognition of income in the financial administration section in a school
institution, private junior high school under the auspices of the Public Relations Foundation which is engaged
in educational services. To get the required data, the author conducted research at Kartini Middle School in
Surabaya. The type of research used is descriptive, by collecting, analyzing and documenting and explaining
data regarding income recognition. This research explains that how the income is recorded and recognized by
Kartini Middle School. The results showed that Kartini Middle School used both income recognition methods
namely cash basis and accrual basis.