文章基本信息

标题：DETERMINATION OF GROSS MOTOR INSTALLMENT ON MANGGA DUA
本地全文：下载
作者：SEPTIANI PERMANA SARI ; RINI TESNIWATI
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：Installment sales are sales made on deferred payment plan, whereby the sellerreceives payment (down payment) and the remainder paid in the form ofinstallment sale for several years. Recognition of gross margin to one issue inthe installment sale is whether the gross profit from installment sales deemed tohave been realized at the time of sale or to be recognized during the period ofthe installment contract. The recognition of gross profit made by using twomethods, the recognition of gross profit at the time the sales and the recognitionof gross profit in line with the actual cash receipts. The recognition of grossprofit on sales was incurred in this method, the entire gross profit is recognizedat the time the installment sales, or in other words the same as general sales..From the comparative data analysis method, the recognition of gross profit inthe period of sales is easier to use while the gross profit recognition methods inline with the actual cash receipts, profits are higher so the company would earngreater profits.