文章基本信息

标题：ANALYSIS OF REVENUE AND EXPENSE RECOGNITION IN PT.AJB.BUMI PUTERA.
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作者：Melisa Maya Karuniawati ; Renny Haryono
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Insurance or coverage is an agreement between two or more parties, by whichthe parties committed themselves to the insurer to the insured, by accepting theinsurance premium, to give the turn to the insured for loss, damage, or loss ofexpected benefits, or legal liability to third parties who may will be suffered bythe insured arising from an a ditanggungakan.Revenue in the insurance revenueis recognized when there is a form of insurance premiums based on the Accrualbasis and are recorded based on the debit note for direct insurance premiumincome and facultative. While the burden of insurance claims is a form ofcompensation paid or is obligated to the insured or insurance company inconnection with the loss. The purpose of this paper is to determine therecognition of revenues and expenses PT. AJB.Bumi Son, to know how far theinfluence of the recognition of revenues and expenses on the consolidatedbalance sheet and profit / loss PT.AJB.Bumi Son and to determine the incomelevel of the ratio of premium revenue and investment income for the year 2005and year 2006. Dariu this analysis, the writer concludes that the results ofcalculations show a decrease in the ratio of investment in the company'srevenues amounted to 4.3%. hence a need to increase the ratio of premiumincome on prusahaan.The biggest investment company, namely time depositsamounting Rp.2.955.020 so investment income is dependent on the interest rateof deposits.