文章基本信息

标题：RESERVE CALCULATION OF LOSSES DUE TO COOPERATIVE EMPLOYEES DR. CIPTO MANGUNKUSUMO
本地全文：下载
作者：HARIANTO HARIANTO ; EDI PRANOTO
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：Cooperative trade receivables arising from sale of merchandise on credit bycooperatives to members or non-members. Consolidated billing accounts areconsolidated on the basis of whether or not effective collection made bycooperatives in the late menagani receivables. Thus, effective or not cooperativein handling the accounts receivable can be seen in the report collection. A goodway of calculation should contain, first months beginning balance of accountsreceivable, total accounts receivable contained in sales invoices, and receivablesthat are collectible in the first month. With this collection of a report can knowthe amount of outstanding receivables at the end of the current period. Reportreceivables collection is the final result of the activities of credit billingtransactions that occurred in the period.. As a means of testing to determine theeffectiveness of such collection performance by comparing the beginningbalances and ending balances of accounts receivable. 2. To determine the levelof a body corporate receivables turnover.