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Penurunan nilai piutang usaha PT X setelah berlakunya PSAK 50 (revisi 2006) dan PSAK 55 (revisi 2006) = Impairment of PT X?s account receivable post SFAS No. 50 (revised 2006) and SFAS No. 55 (revised 2006)

Irene Claresta; Selvy Monalisa, editor; Markus Handowo Dippo, examiner; Rahfiani Khairurizka, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012)

 Abstract

ABSTRAK
Salah satu hal yang diatur dalam PSAK 50 (Revisi 2006) dan PSAK 55 (Revisi
2006) yang diberlakukan secara efektif mulai 1 Januari 2010 adalah mengenai
penurunan nilai dan tidak tertagihnya aset keuangan di mana perusahaan
melakukan penilaian penurunan nilai secara individu dan kolektif. Laporan
magang ini membahas mengenai siklus penjualan dan pencatatan piutang usaha
PT X, kebijakan akuntansi PT X, penentuan penurunan nilai piutang usaha yang
dilakukan PT X dengan menggunakan tabel umur piutang dan penentuan yang
seharusnya dilakukan PT X berdasarkan PSAK 50 (Revisi 2006) dan PSAK 55
(Revisi 2006). Laporan ini juga membahas perbedaan jumlah cadangan
penyisihan piutang tidak tertagih menurut PT X dan menurut auditor. Karena
jumlahnya tidak material maka tidak dilakukan penyesuaian atas jumlah tersebut.

Abstract
One of the things that is governed by SFAS No. 50 (Revised 2006) and SFAS No.
55 (Revised 2006) which have been effectively started on January 1, 2010 is about
impairment and uncollectible of financial assets where the company has to do
impairment assessment individually and collectively. This internship report
discusses about sales cycle and recording of account receivable in PT X,
accounting policy of PT X, determination of account receivable impairment that is
done by PT X with aging schedule and the determination that should have been
done by PT X according to SFAS No. 50 (Revised 2006) and SFAS No. 55
(Revised 2006). This report also discusses about the difference in amount of
allowance for doubtful accounts according to PT X and auditor. Because the
amount is not material therefore no adjustment is made for that amount.

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 Metadata

Collection Type : UI - Skripsi Open
Call Number : S-Pdf
Main entry-Personal name :
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Publishing : [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012
Cataloguing Source LibUI ind rda
Content Type text
Media Type computer
Carrier Type online resource
Physical Description xii, 50 pages : illustration ; 30 cm + appendix
Concise Text
Holding Institution Universitas Indonesia
Location Perpustakaan UI, Lantai 3
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