文章基本信息

标题：GROSS PROFIT RECOGNITION OF PGI EMPLOYEE COOPERATION IN THE FIELD OF BUSINESS OF PHOTO COPY MACHINE IN AN INSTALLMENT SALES
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作者：Dani Adhitia Nurtanto ; Sundari Sundari
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：Key Words : GROSS PROFIT RECOGNITION, BUSINESS of PHOTO COPYMACHINE, installment SALESABSTRACT :Today installment sales growth is broad and gets much demand by communitygroups. Growing these installment sales method, prove that the installment saleis preferred by the business community. Recognition of gross profit to be oneissue is whether the gross profit from installment sales is considered to haverealized at the time of sale or to be recognized during the period of theinstallment contract. Recognition of gross profit made by using two methods ofrecognition of gross profit at the time of the sales and gross profit recognized inline with the realization of cash receipts. To calculate the net profit on salessangant credit is complex, because the burden in relation to credit sales is notjust happening at the installment sale is made, but will occur during theinstallment sale had not been paid. Employees Cooperative Cooperatives in theMinistry of the object under study by using quantitative analysis, while themethod of data collection conducted by field research and library research. Fromthe comparative data analysis method of recognition of gross profit in the perioda sale easier to use while the gross profit recognition method proportionatelyprofits greater. To prevent the receivables are not collectible due to theinstallment sale of a cooperative must hold a contract agreement with the buyertejadinya avoid problems that arise.