摘要:One way the company for a profit is to make the sale, one of which is creditsales. Where it does not directly generate sales but raises cash accounts. It wasonly after the due date may be recognized as a receivable, cash. The purpose ofscientific writing is to know the amount of accounts receivable reserves forpossible losses suffered by CV.Torbindo Jaya and to determine whether there isinfluence doubtful accounts in the income statements. With the sale of the buyercan repay the loan is paid in accordance with an agreement between seller andbuyer so that it can be a reliable way to increase sales turnover. On the otherhand with the credit sale does not immediately generate cash proceeds, but thecause of receivables and then in later days to maturity will occur for thecompany's cash flow.. That requires no calculation to reduce the risk ofcollectibility of a receivable.