Astuti, Lia (2023) [Laporan Magang] - Prosedur Pengakuan dan Pencatatan Piutang pada PT. Akasha Wira International, Tbk. STIE Tri Bhakti.
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Abstract
Recognition and recording of receivables is a condition where the receivables have met a criterion so that they can be recognized and recorded as receivables. In the recognition of receivables, there are several procedures that need to be carried out to assist the invoice exchange process as part of the recognition of receivables. In the process of recognizing receivables at PT Akasha Wira International, Tbk, there is an interesting receivables recognition procedure to be examined, namely the invoice exchange process. Where in the process, invoices that have been sent are returned to customers to be recognized for receivables by the company. In the process, the procedure for acknowledging receivables at PT Akasha Wira International, Tbk is also called the invoice exchange process, where the account receivable controller sorts and checks documents to prepare documents to be sent to customers through collectors. Although the procedure has been systematic and structured, there are several obstacles such as shipping documents, namely invoices, purchase orders, and delivery orders that have not been stamped by the customer or left behind during the delivery process.
Item Type: | Other |
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Uncontrolled Keywords / Kata Kunci: | Procedure, Recognition of Receivables, Recording of Receivables |
Subjects: | Akuntansi > Akuntansi Keuangan |
Prodi: | S1 Akuntansi |
Depositing User: | Ikhlas Putra Jaya Lase |
Date Deposited: | 07 Sep 2023 08:03 |
Last Modified: | 08 Sep 2023 03:32 |
URI: | http://repository.stietribhakti.ac.id/id/eprint/557 |
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