文章基本信息

标题：CALCULATION OF GROSS PROFIT ANALYSIS OF PHOTO COPY MACHINE INSTALLMENT AS PART OF THE REST OF THE FAMILY BUSINESS COOPERATION JAKARTA TEACHER (KKGJ)
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作者：Muhammad Husni Tamrin ; Armaini Akhirson
期刊名称：Diploma Program - Financial Management
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Diploma Program - Financial Management
摘要：Indication of the economic development of the Indonesian nation isexperiencing progress, can be seen from the widespread sales and purchases ininstallments, installment sales growth is extensive, and began in great demandby various groups in society. With the development of this installment salemethod, becoming a proof that the installment sale is preferred by the businesscommunity or by society. The calculation and recognition of gross profit frominstallment sales transactions become one of its own problems, namely whetherthe gross profit from installment sales deemed to have been realized at the timeof sale or to be recognized during the period of the installment contract lasts.The recognition of gross profit made by using two methods, the recognition ofgross profit at the time the sales and the recognition of gross profit in line withthe actual cash receipts.. Business Unit General Trading Cooperative FamilyTeachers Jakarta (KKGJ) becomes the object of which was investigated byusing quantitative analysis, while the method of data collection was done byfield research and literature. From the data processing, the ratio of gross profitrecognition method for sales in the period incurred, are easier to use comparedto gross profit recognition method proportionately. Using the recognitionmethod, gross profit in the period in which the sale will add to the rest of theresults of operations and included in accounts kopeasi gross profit has beenrealized. While gross profit recognition method proportionately greater profits.So that will add greater the amount of net income, and included cooperative rolein the gross profit account yet.