NALISIS PENGAKUAN PENDAPATAN BERDASARKAN PSAK NOMOR 23 PADA CV TILZAK KABUPATEN PINRANG

• Main Author: ILHAM ARIFIN
• Format: Article
• Language: Indonesian
• Published: Universitas Bosowa 2017-05-01
• Series: EB (Economics Bosowa)
• Online Access: http://economicsbosowa.unibos.id/index.php/eb/article/view/53

Arifin Ilham, (2015) "Analysis of Revenue Recognition In accordance with SFAS No. 23 CV. Tilzak Pinrang "(Guided by Ms. Farida, SE., M.Sc., AK., CA. As a supervisor I and Mr. Thanwain, SE., M.SI As Supervisor II) Accounting Department. Faculty of Economics. Bosowa University. CV. Tilzak Pinrang is one of the companies engaged in the business penjuala and services. The main problems in accounting for revenues, namely the recognition of revenue, then revenue recognition must be done accurately. This study aims to determine how the application of revenue recognition method CV. Tilzak Pinrang, whether in accordance with IAS 23 on income. This study uses a comparative method is a method of analyzing the data by comparing the results of the field with theoretical knowledge on the study of literature. This research was conducted at CV. Tilzak Pinrang which is a business as a cog in the business of selling. Based on research that has been done, it is not all revenue recognition in accordance with IAS 23 is not dibuatkannya marked revenue balance sheet and income statement, so that the impact to the company's earnings were only included proceeds earned in one year.