ARINDA, SUSI (2018) PROSEDUR PENYELESAIAN KONTRAK DAN PENGAKUAN PENDAPATAN JASA KONSTRUKSI PADA CV. DENFRA KABUPATEN KEBUMEN. Diploma thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
The company aimed to maximize profit. Profit is the difference between amount of income received from customers for goods or services and the amount of outcome to buy natural resources to produce such goods or services. Therefore, one of the elements that affects the company's profit is income. Income recognition must be in accordance to the principles of Financial Accounting Standard Statements. Income recognition method commonly used is the method of percentage settlement and completed contract. The settlement method is used for long-term projects, and the completed contract method is used for short-term projects. The roles of accounting at companies that provide construction services are to regulate, record and report costs and incomes in accordance to SFAS No. 34 (revised 2010) about Construction Contracts.
Item Type: | Thesis (Diploma) |
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Uncontrolled Keywords: | income recognition, contract settlement, percentage of settlement, Financial Accounting Standards, construction services |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi D3 |
Depositing User: | Iin Hayuningtyas |
Date Deposited: | 20 Jul 2022 01:35 |
Last Modified: | 20 Jul 2022 01:35 |
URI: | https://repository.ump.ac.id:80/id/eprint/12720 |
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