摘要:In this installment sale, there are (4) four methods of interest include installmentsales flat rate method, the method of Long End Interest rates, methods of ShortEnd Interest rates, and methods Anuilet interest. And four methods are certainlyof interest will generate the number of different interest income. Determinationof the installment sales method of interest on the installment sale of anenterprise will certainly affect the size of the interest income will be received bythe company. PT. Prima Motor is a company that specializes in selling either incash or in installments, this company is one of the official dealer of HondaMotor interest method angsuranya Flat on sale. Therefore,the writer tries toanalyze the method of calculation of comparative advantage that installmentsales rates applied on the PT. Prima Motor with installment sales method otherflowers. And analyzing the results of comparative calculation methods of theinstallment sale interest can be concluded that the flat rate method is moreadvantageous in comparison with other interest method. So in this case PT.Prima Motor has taken the right decision because the interest method teIah Flatin installment sales.