AKUNTANSI ANJAK PIUTANG PDF

Anjak piutang tanpa recourse diperlakukan sebagai penjualan piutang. Selisih antara nilai piutang alihan dengan jumlah dana yang di terima retensi diakui sebagai kerugian atas transaksi anjak piutang dan kerugian atas transaksi anjak piutang tanpa recourse diakui sebagai beban pada saat transaksi disajikan dalam laporan laba rugi sebagai beban usaha. Dana yang ditahan retensi oleh factor dalam rangka anjak piutang tanpa recource diakui sebagao retensi anjak piutang dan disajikan dalam neraca sebagai aktiva lancer. Anjak piutang dengan recourse diakui sebagai kewajiban anjak piutang sebesar nilai piutang yang dialihkan.

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This paper attempts to discuss the benefit of factoring receivables, steps taken to avoid serious problems that can arise from factoring, and reporting the sales of receivables. Being successful in the future, a company will probably need to sell overseas and being global, therefore it needs to work with an international factoring company.

By using the services provided by a factor, the client gains a partner who can provide administration, working capital enhancement, business experience, and overall guidance in selling products abroad. Factors can be considered to become the receivable management entities therefore, management can focus on developing, producing, and selling products. However, before entering into a factoring agreement, a firm need to consider and take steps to avoid risks.

Factoring programs work only if both factors and clients pay adequate attention to preventing problems before they arise. In a factoring, receivables are sold on either a without recourse or a with recourse basis. Ayers, H. Donald, dan Kincaid, JD, J.

Selling accounts recei-vable. Healthcare Financial management. May: Bland, Leslie. Invoice finance v. The Secured Lender. Boer, Germain. How to help operating people use working capital wisely: Managing the cash gap. Journal of Accountancy. Carmichael, S. Richard, Entrepreneurial lenders and factors shape the industry. Chasteen, Lanny G. Intermediate Accounting. Irwin Mc Graw Hill. Dresser, Guy.

Factoring: The way to cash. Director January: Editorial News. Emerging markets expect factoring boom. Management Accounting. Gutloff, Karen, Five alternative ways to finance your business. Black Enterprise. March: Ikatan Akuntan Indonesia, PSAK No. Salemba Empat. Kieso, E. Donald, Weygandt, J. New York. Plyer, R. International fac-toring: alternative trade financial tool. Sandak, Jerry.

Business Credit. Siska, G. For small firms, credit and collections can now be done the old-fashioned way-by factoring. Suparyadi, Nugroho. Perkembangan dan kendala modal ventura. Tarter, A. International fac-toring: an effective financial strategy. Business America. October: Wylde, Edward. The legal basis of recei-vables financing in UK. The Secured Len-der. General Search Achieves Author index Title index. Full Text: PDF. References Ayers, H. Darmadji, Tjiptono.

Laporan khusus. Desember Fast Forward. Are you managing your cash flow? June: Kamus, Kamus: Anjak Piutang. Februari Peck, W. Cash flow: Money to make your factory grow. Tyler, Geoff. Highest common factor. September: Article Metrics Abstract views : views : Reviewer Reviewer Guidelines Reviewer Acknowledgement.

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