Perlakuan akuntansi piutang rekening air pada PDAM Tirta Agara Kabupaten Aceh Tenggara

Authors

  • Mutiara Ratu Shapura Universitas Islam Negeri Sumatera Utara
  • Juliana Nasution Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.32670/ht.v2iSpesial%20Issues%203.1494

Keywords:

Accounting treatment of receivables

Abstract

PDAM income is obtained from the distribution of clean water to cosromers on
credit.Water receivables are the main income for PDAM,sales activity is one of
the most important activities.Thus,the sales department is required to have good
sales information to support its performance,be thorough and accurate in the
management of sales results as well as the reporting process and supported by
adequate data source facilities and facilities. “Accounting for Water Account
Receivables at PDAM Tirta AAgara,Southeast Aceh Regency”.

References

Kieso, dkk. (2017). Akuntansi Keuangan Menengah Intermediate Accounting Edisi IFRS.

Jakarta Selatan : Salemba Empat.

Kieso, D.E.,Weygandt,J.J.,Warfield,T.D.(2011). Intermedieate Accounting (IFRS

ed.).USA:Jhon Wiley & Sons.

Rudianto.2009. Pengantar Akuntansi. Penerbit Erlangga,Jakarta.

Hery.2009, Akuntansi Keuangan Menengah I, Cetakan Pertama,Jakarta,Penerbit

PT.Bumi Prenada.

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Published

2022-03-30

How to Cite

Shapura, M. R. ., & Juliana Nasution. (2022). Perlakuan akuntansi piutang rekening air pada PDAM Tirta Agara Kabupaten Aceh Tenggara. Humantech : Jurnal Ilmiah Multidisiplin Indonesia, 2(Spesial Issues 3), 666–671. https://doi.org/10.32670/ht.v2iSpesial Issues 3.1494

Issue

Vol. 2 No. Spesial Issues 3 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia

Section

Articles