THE COMPARISON OF CALCULATION INTEREST FOR THE INSTALLMENT SALES METHOD AT CV MOTOR TTM

Shindy Saragih

Abstract


The Installment sales is the one of system
that made ??credit sales where the seller receives payment
and the remainder paid in installment payments over the
agreed time. From the installment sales, the company will
earn a prot in the form of interest income installment. In
calculating the interest income of installment sales motor
such as MIO CW, CV TTM MOTOR
at rate method
(
at rate). To nd out which method is more protable
company, in this study the authors used four methods
of calculation of interest, namely: (1)
at rate method
(
at rate), (2) Method of sliding rate (rates declined), (3)
Method of
oating rate (interest
oating), and (4) annuity.
The conclusion that can be obtained from the results of
research conducted that the company should continue to
use the
at rate method (
at rate) in determining the
interest calculation, due to use traditional methods of
at
rate (
at rate) interest income is recognized companies
is greater than using the method of sliding rate (interest
decreased), methods
oating rate (
oating rate), and
annuity.

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