文章基本信息

标题：CALCULATION OF INTEREST IN MOTOR SALES INSTALLMENT PT INDOMOBIL FINANCE
本地全文：下载
作者：Ninanti Adi Rochmah ; Sudaryono Sudaryono
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：The reason companies make policy implementation penualan installment ofmotor systems for the poor economy causing the low purchasing power ofpeople to make purchases on cash or cash, while also increasing the number offirms producing similar goods persainagan resulting inter-company to achievesales goals or increase the volume sales with a maximum profit. Therefore,companies need to conduct policy in applying the installment sales system toovercome the sluggishness of sales. Authors interested in formulating a problemregarding the accounting treatment of installment sales of motor in PTIndomobil Finance. Installment sales are sales made, whereby the seller receivespayment (DP) and the remainder paid in installments over an agreed time limit..In method (remaining) contract price, calculated by multiplying the interest ratewith repayment periods and principal amounts. Interest End Long methodcalculates interest by multiplying the interest rate with repayment periods andthe remaining principal loan before the payment period. In the method, EndShort Interest is calculated by multiplying the interest rate with the respectiveperiods and installment payments over a fixed amount of principal receivables.And the interest is calculated on the annuity method of interest rate multipliedby the payment period, multiplied by the remaining principal loan before therepayment period. Installment payments of principal receivables dividedcalculated anuitetnya factor. Of the four methods, using the interest calculationmethod (remaining) contract price will produce the greatest total revenuecompared with the three other methods.