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Course STIE MULIA PRATAMA - AKUNTANSI KEUANGAN I
Week 10 Accounts Receivable (1)
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Week 10 Accounts Receivable (1)
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| Learning Objectives | Mahasiswa mengerti dan faham : 1. Apa dan apa saja akun-akun receivables 2. Pengakuan Receivables 3. Pengukuran Receivables 4. Pencatatan dan Pelaporan Recevables 5. Pengungkapan Receivables |
| Teaching Materials | 1. Modul ppt yang sudah diupload 2. Buku text - Kieso Vol. 1 Ch 7. |
| Teaching Methods | 1. Tutorial 2. Latihan soal-soal |
| Indicator | Mahasiswa dapat mengerjakan dan faham terhadap soal-soal latihan yang diberikan |
| Resources: presentation video |
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| Content | (1) Definition and classification of accounts receivable: trade and non- trade (2) Recognition of notes receivable (promissory note) (3) Valuation of accounts receivable: uncollectible accounts receivable, direct write-off method, allowance method |
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