文章基本信息

标题：ACCOUNTING TREATMENT OF RECEIVABLES PLEDGED IN CV. CHRIS BINTANG.
本地全文：下载
作者：Lia Dameria Juwita ; Radi Sahara
期刊名称：Faculty of Economics
出版年度：2006
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：CV Chris Star implement procedures whereby cash sales and credit in the sale ofreceivables arising from loans that must be repaid by the debtor to the companyin the form of cash. Companies in the daily kegiatan.operasionalnya neededcash, while cash in the company are not sufficient, then the accounts receivableincurred in the company pledged to consumer financing institution to getcash. So that when customers pay in installments to the company the consumeris no longer the cash for the company but will be forwarded to the financinginstitution as a settlement of the cash received from a financing company.Due tothe existence of accounts receivable as collateral such as accounts receivable bythe company then the company needs accounting. The accounting treatment forreceivables as collateral on the company's listing on accounting theory, thedifference is only at the time the receivables are secured and at the time ofdisbursement of funds from financing institutions and the naming of accounts.