ACCOUNTING TREATMENT DUE IN INFOKOM ELEKTRINDO

Netty Aprilia Sairatu

Abstract


Accounts receivable is one important element in most companies. The position of receivables as current assets is calculated on the balance
sheet. Therefore, treatment of accounts receivable is
very important because not only about the success of
the company but more than that, the accounts re
ect the company's relationship with the customer. By doing
practical work other than the author would like to learn
more details about the treatment and management of
accounts receivable that run also want to understand the
organizational structure that is applied in PT Infocom
Elektrindo. To obtain the necessary data the authors make
the observation, interviews and read these documents
relating to the treatment of accounts receivable. Thus, the
obtained results of the accounting treatment of receivables
on the PT Infocom Elektrindo according to procedures
established by the board of directors of the administration
stage accounts receivable, accounts receivable recording
stage, the stage of collection of accounts receivable, ac-
counts receivable payment stage and closing stage. The
author also found that there are advantages in PT Infocom
Elektrindo related to accounts receivable management,
among others, conducted an organized procedure for
recording transactions, while weakness in the accounting
treatment of receivables applied by PT Infocom Elektrindo
include the absence of clear rules regarding persentanse
allowance for doubtful accounts. Penamaan File: 40208875

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