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

Penulis

  • Anis Nur Chabibah Politeknik nsc surabaya

DOI:

https://doi.org/10.62045/acfis.v3i2.339

Kata Kunci:

Recognition, Recording, Measurement and Presentation of Income.

Abstrak

  • 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.

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Diterbitkan

2024-01-26