PENERAPAN AKUNTANSI PIUTANG USAHA PADA PRIMER KOPERASI KARTIKA HASANUDDIN DENMADAM XIV/HSN DI MAKASSAR

Abstract

The aimed of this research is to find out whether of application of accounting accounts receivable treatment at the Primary Cooperative Kartika Hasanuddin Denmadam XIV/HSN Makassar is accordance with accounting standards. The method used was a qualitative descriptive method. Data were collected by interview, doucumentation, and discussion. The conclusionot this research was 1) Recognition of receivables was based on a nominal value that should be according to the standard mrasure of fair value, 2) did not recognize any allowance for uncollectible receivables that the accounting rules apply to the measurement uncollectible receivales, 3) Presentation of receivables has been presented based on their respective postings that were in accordance with generally accepted accounting standards.