文章基本信息

标题：DOUBTFUL ACCOUNTS ESTIMATION ANALYSIS IN PT KIMIA FARMA
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作者：Nuri Melati ; Syntha Noviyana
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：PT Kimia Farma, Tbk is a pharmaceutical company, the product is in the formof medicines and traditional medicine, iodine, quinine, and their derivatives andproducts of vegetable oil. In selling the products of PT Kimia Farma introduceda system of cash and credit sales. In a credit sale of PT Kimia credits only applywhen payment is due, without giving a cut of sales altogether to debtors whopaid before the payment due date. If there is to be uncollectible receivables, PTKimia Farma immediately remove it with a fee charged. As a comparison theauthor mengguanakan method provision for doubtful accounts based on apercentage of sales, and based on period end accounts receivable balance, if anyreceivables to be uncollectible. The discussion results of the applied apparentauthor, what is reported in the periodic financial reports were in line with reality.