Implementasi Matching Principle pada UD. Surya Agung Di Surabaya

Chandra, Silvia (2016) Implementasi Matching Principle pada UD. Surya Agung Di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.

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Financial statements must show the financial position, financial performance,equity changes and cash flow of the company fairly by applying PSAK(Pernyataan Standar Akuntansi Keuangan). The purpose of this research is toevaluate the application of revenue recognition and measurement method, andmatching principles to the income statement of UD. Surya Agung in Surabaya.This research used descriptive quantitative research with case study approach.From this research, if the matching principles is applied, then the financialstatements will present financial information fairly. The conclusion of thisresearch is that the company should use the matching principles where the cost isrecognized in the same period with revenue recognition period, so that thefinancial statements presented can give proper financial information aboutperformance and financial position of the company.

Item Type: Thesis (Undergraduate)
Thesis advisorWahyudiono, WahyudionoNIDN0718126002UNSPECIFIED
Uncontrolled Keywords: income, cost, matching principle, profit
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Prodi Akuntansi
Depositing User: Christina Agnesia
Date Deposited: 02 Jul 2020 08:23
Last Modified: 05 Jan 2021 05:57

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