PERLAKUAN AKUNTANSI PENDAPATAN SEWA KAMAR DENGAN METODE FULL ACCRUAL PADA HOTEL SOFYAN

AYU KUSUMA WARDANI, DYAH (2012) PERLAKUAN AKUNTANSI PENDAPATAN SEWA KAMAR DENGAN METODE FULL ACCRUAL PADA HOTEL SOFYAN. D3 thesis, Universitas Negeri Jakarta.

Preview	Text Cover.pdf Download (216kB) | Preview
Preview	Text Table_Of_Content.pdf Download (162kB) | Preview
Preview	Text Chapter 1.pdf Download (167kB) | Preview
	Text Chapter 2.pdf Restricted to Repository staff only Download (316kB)
	Text Chapter 3.pdf Restricted to Repository staff only Download (185kB)
Preview	Text Chapter 4.pdf Download (101kB) | Preview
Preview	Text Bibiliography.pdf Download (97kB) | Preview

Abstract

Scientific work aims to find out about the accounting treatment of rental income and the admission procedure room revenue. And knowing how it impacts the bottom line. The method used in this research is descriptive analysis of the data collection methods, observations, and interviews with particular hotel room rental income, by conducting analysis on room revenue through transaction data has been received. From the results of the writing can be seen that, the recognition of revenue using the full accrual method, then the transactions relating to rent rooms at the beginning before the payment is made no room rental contract, the revenue is not recognized as income but are recognized as the deposit entirely, so the revenue is recognized reasonable in accordance with the unrealized income, and the use of full accrual method suitable to be applied. While the procedure is applied to revenue receipts has been organized so well that revenue receipts to be effective. Keywords: Accounting Treatment, Room Rent Revenue

Actions (login required)

View Item