Friday 1 February 2019

Accounts Receivable

The Accounts Receivable An Accounts receivable is one type of accounting transactions that have an understanding of billing to consumers who have owed. Parties who provide debt to consumers this assortment, ranging from a person or individual, company, or organization. The granting of debt relief to someone usually because he has received the goods or services with a credit system.

Index - Accounts Receivable

  1. Accounts Receivable definition
  2. Accounts Receivable meaning
  3. Accounts Receivable Accounting
  4. The method of recording accounts receivable
  5. The procedure of recording accounts receivable
  6. Accounts Receivable Examples
  7. Accounts Receivable turnover ratio & Formula
  8. Accounts Receivable Process
  9. Accounts Receivable Management
  10. Accounts Receivable System
  11. Conclusion

Accounts Receivable definition

Accounts receivable is a claim (right to a) money from another entity. Accounts receivable also called Bill or receivable. According to evidence his supporters accounts receivable can be grouped into: Accounts receivable Notes Receivable/money order or money order Charged, namely a bill backed by the credit of the official instrument such as a promissory note.

Promissory note is a written promise to pay the money on specific date unconditionally. Regular Business Receivables i.e. bills supported by ordinary business such as an invoice or proof that the company has been selling goods/services to indebted party (debtor). The accounts receivable trade accounts receivable are besides business such as accounts receivable or accounts receivable clerk, receivables, receivables from the company interest affiliates and accounts receivable person and others".

Accounts Receivable

Accounts Receivable meaning

The Accounts receivable is company property or cooperative that arise due to the occurrence of credit sales transactions of goods and services produced by the company. Typically, Accounts receivable include all rights or claims company on other organizations to receive a certain amount of cash, goods, or services in the future as a result of events in the past. The definition of accounts receivable is as follows: "accounts receivable includes all claims in the form of money against other parties, including individuals, corporations or other organizations".

The receivables are classified in two categories, i.e. accounts receivable include accounts receivable businesses arising due to the sale of products or delivery of services in the framework of normal activities of the company. Receivables arising from transactions that endeavor is found is classed in categories of receivables, etc. 

"Accounts receivable occurred due to the sale of goods and services made in credit that typically performed to enlarge the sales".

"The company is billed accounts receivable to the aim who requested the payout whenever have until maturity". It can be concluded that the definition of receivables are claims or receivables to other parties in the form of money or goods arising from the existence of credit sales.

Accounts Receivable Accounting

The accounts receivable record keeping Procedures 

Procedure for recording accounts receivable aims to record the accounts receivable of the company to any mutation the debtor. Accounts receivable caused by the mutation of a sale on credit, the acceptance of cash from the debtor, sales returns, dam removal of accounts receivable.

Information required by management 

The information on accounts receivable are reported to management are:

  1. The balance of accounts receivable at any given moment to each debtor. 
  2. A history of repayment receivable is done by each debtor 
  3. Aged accounts receivable to each debtor at any given moment in accounting receivable, periodically generated statement accounts receivable that was sent to each debtor. 

This statement of accounts receivable is a good internal control elements in the recording of accounts receivable, by sending a periodic statement of accounts receivable to the debtors, notes receivable the company tested thoroughness by using the response received from the debtor of the statement delivery and a good image can cause the debtor regarding the company's financial liability reliability.

To find out the status of your accounts receivable and a possible collectible and whether receivables, periodic functions of recording accounts receivable information age accounts receivable every debtor to finance manager.

This is a list of the accounts receivable aged report generated from the card accounts receivable.  


Basic Documents used as the basis for registration into card accounts are: 

  1. Sales invoice, this document was used as the basis of recording the incidence of receivables on the basis of the transaction credit sales. This document is enclosed with a letter fit (the bill of loading) and mail order delivery as supporting documents for credit sales transactions recorded. 
  2. Proof of Cash coming in, this document was used as the basis for recording the reduced accounts receivable accounts receivable repayment of the transaction from the transaction payment receivable by the debtor. 
  3. The Credit Memo, the document was used as the basis for recording sales returns. This document is issued by the sales order. 
  4. Proof of Memorial (Journal Vouchers), proof of the memorial is the source documents to a basis of the recording of transactions into journal. 

This is used document as the basis for recording the removal of accounts receivable. This document is issued by the credit function authorize deletion of accounts receivable which can not be billed again.

Accounting Records 

The accounting Records that are used to record transactions relating to accounts receivable are:

  1. Sales Journals, this record is used to record accounts receivable decreased from credit sales transactions. 
  2. The sales Returns, Journal of accounting entry is used to record the reduced accounts receivable from sales return transaction. 
  3. The Cash Receipt Journal, this accounting entry used to record accounts receivable decreased from cash receipts transactions from the debtor. 
  4. Card accounts receivable, accounting record is used to record the accounts receivable balances and mutations to the debtor. 


The task of accounting functions in relation to the recording of accounts receivable was:

  1. Organizing notes receivable to each debtor, who can be either card receivables which are the books accounts receivable assistants, which are used to specify the account receivables in ledger contra, or in the form of an open invoice archive (open invoice files), which serves as a helper books receivable. 
  2. Generate the statement of accounts receivable (accounts receivable statement) periodically by sending them every time the debtor. 
  3. Organizing the notes credit history of each debtor to facilitate the provision of data in order to decide the granting of credit to customers and to follow the billing data of each debtor.

The method of recording accounts receivable

A. Accounts receivable Logging can be done with one of the following methods: 

  1. The method of Accounting, in this method posts into card accounts receivable is done on the basis of data recorded in the journal. various transactions that affect accounts receivable are: 1. Credit Sales Transactions, these transactions in the posting in card receivables on the basis of data that has been recorded in the sales journal. 
  2. The sales Returns, Transaction posting transactions decreased receivables from previous returns transaction entry into card receivables on the basis of data that has been noted in the journal returns on sales. 
  3. Cash Receipts Transactions From accounts receivable, accounts receivable decreased transaction posting of payment receivable by the debtor in the post into the card receivables on the basis of data that has been recorded in the general journal. 
  4. Removal of accounts receivable Transactions, the transaction reduced accounts receivable accounts receivable in deletion of posts into card receivables on the basis of data recorded in the general journal. 

2. Direct Post Method, this method is divided into two classes, as follows: 

Daily Post Method:

Post directly into the card's receivables with handwriting; the journal only shows the total number of daily only (not detailed). In this method, a sales invoice which is the basis for recording the incidence of accounts receivable on direct post each day in detail into the card receivables.

The sales journal is filled with the total number of daily sales is a key nickname invoice for a day. The invoice received from the billing part accepted by the part of the accounts receivable in batches accompanied with a Ribbon list total (per-list of tape).

The number of sales invoices that are listed in the total list of tapes recorded in the sales journal. Furthermore, every month, the sales journal posting to the account debt control in the big book. Each month, held a reconciliation between the accounts receivable control with a list of balance (trial balance) drawn up from the card accounts receivable.

There are two ways to handle media will be posted into receivables card:

  1. Media dissertation according to the alphabet before posted, post one by one into the card's receivables, and then made the tape prove accuracy of posts from card accounts receivable then matched with a total list of Ribbon that accompanies the media at the time received from the billing section. Matching is intended to prove the accuracy of the post that has been made. 
  2. Media in post into card accounts receivable at the time the order is received from the billing section.
  3. Go directly into the Post card receivables and accounts receivable statement. In this method, the media in a post into the statement of accounts receivable accounts receivable with the card with the card accounts receivable as the effluent of the second sheet functions as card receivables.

B. Periodic Post Method:


Posts suspended. In this method the sales invoice received from the penaggihan, by the accounts receivable are temporarily stored, waiting a few days, to later at once in a post into card accounts together in a single post with a period use bookkeeping machine. 


These forces cycle Billing (Billing Cycle). In this method at the end of the month, conducted a post activity includes:
  • Post media collected during the month into a statement of accounts receivable and accounts receivable. 
  • Notes and accounts receivable. card balance count. This method of dividing the work posts into card accounts receivable the accounts receivable statements and spread evenly into a day's work for a month. Each customer will receive a statement of accounts receivable on the same working day of each month.


In this method of sales invoice along with the documents received from the support section of the billing, accounts receivable by archived according to the customer's name in the invoice archive that has not been paid (unpaid invoice files). At the time accepted the payoff there is two ways:

  1. If the customer pays the full amount specified in the sales invoice, the invoice in question taken from the archives of the invoices that are not yet in pay and in cap "paid off", then moved into the archive the invoices have been paid.
  2. The customer only pays a portion of the amount of the invoice, the amount of cash just received and remains unpaid by the customer noted on the invoice. Then made a mock invoice that contains information that is similar to the original invoice, and invoice a clone is then stored in the archives of the invoices that have been paid, and the original invoices are stored back into the archives of the unpaid invoice.
  3. Method of Recording accounts receivable with the computer. This recording method using the batch system. 

In this system the source documents change accounts receivable collected and simultaneously in the post every day to update the note receivable. within this system formed two sorts of archive: Archive transaction (transaction file) and parent archive (master file) and recording of receivables is carried out in herein and every day anyway, archive transactions used to update the archive master accounts receivable.

The procedure of recording accounts receivable

The receivables are receivables form Statement that presents the amount of liability of the debtor a specific dated and pad (in certain forms of accounts receivable statement) is accompanied by a the details. Statement of accounts receivable can be shaped, as follows:

  1. The statement of balances of end of the month, this statement does not give any information to the debtor for the basis of reconciliation with his citation, if balances listed in statement of accounts receivable Unlike the balance stated in his notes
  2. Statement, statement of accounts receivable Unit contains: 
  • The obligation of the debtor balance at the beginning of the month, 
  • Mutation of the debits and credits for a month along with detailed explanations of each transaction, and 
  • The balance of the debtor's liabilities at the end of the month. 

The procedure of making a statement receivable is carried out as follows:


At the beginning of the month, taken form the statement of accounts receivable 2 sheets. the first sheet will serve as a statement of accounts receivable, while second sheet will serve as notes receivable (replacement of card receivables)


The balance of accounts receivable to the debtors at the end of months ago (from the archives of the cc statement accounts receivable previous month) noted in the accounts receivable statement form.


All transaction debit and editing into account the debtor's statement in the form of receivables note (2 sheets).


At the end of the month, the first sheet of the accounts receivable statement form is separated from the second sheet, and then delivered to the debtor concerned. The first sheet of the form serves as a statement of the accounts receivable. The second sheet is then stored in the archive according to the name of the debtor, and serves as a record of accounts receivable (accounts receivable assistants book)


The beginning of next month, a set of new accounts receivable statement form (2 sheets) were taken along with balance accounts receivable to the debtors in question at the end of the previous month (taken of archive copies of the statement of accounts receivable).

Statement Balances Running With Conventional Account (Running Balance Statement With Conventional Account). The difference between the unit's statement and the balances of running with conventional accounts is located on the receivables and post-fill notes.

The procedure of making a statement receivable balances running with conventional account is the following as:

  • At the beginning of the month, taken the form of recording accounts receivable 1 sheet.
  • All transactions and debiting crediting to the account of the debtor is recorded in the accounts receivable statement as the copy is the card receivables.
  • The end of the month, the accounts receivable statements sent to the debtor concerned.
  • At the beginning of the next form statement, the new account receivable by as much as 1 sheet of card receivables and for the debtor in question is not full, debit and crediting the debtor into the Receivables Statements used in the previous month as the copy.

Thus the card receivables these receivables in the form of the statement can contain information at once. This will not happen in the form of a statement of accounts receivable unit, that is record receivable only contains a mutation every month.

Statement of invoices that have not been opened (Open Item Statements). The statement of accounts receivable invoicing-invoices list that has not been repaid by the debtor on a certain date the date of the invoice is accompanied by the amount of the rupiah. Use the form of the statement that is stated in the invoice.

Accounts Receivable Examples

Trade receivables in the form of bills the company due to the sale of goods in trade credit (not paid) and use of the payment terms (Terms of Credit/Terms of Payment). Trade accounts receivable as notes to financial statements on the side discharge with trade receivables account name. This type of accounts receivable will be collectible in short periods of time such as 30 or 60 days, grouped in current assets. The accounting issues associated with trade receivables trade receivables is recognition, assessment of trade receivables, trade receivables and redirection.

Based on the payment terms (Terms of Credit) appropriate benefits accounting, a method of recording accounts receivable consisted of two types, namely:

Trade Receivables Gross (Gross Method)

The amount of receivables of sales without being affected by the cuts will be given effect in this method. If the debtor takes the piece, it will be recognized as a reduction in the number of sales, not a reduction in the number of accounts receivable. Journal-ling and bookkeeping method on the type of the type of financial report as follows.

The following is an example of a transaction that is recorded in the journal.
In the event of sale of goods in trade credits with credit terms.

Registration form then the journal is:

Accounts receivable (D) xx
Sales (K) xx

If accounts receivable repaid has exceeded the period pieces or more than 10 days, the pieces do not need to be taken into account so that the company will receive the entire accounts receivable. Following his journal.

Cash (D) xx
Accounts receivable (K) xx

If accounts receivable repaid during the time limit is the calculation of sales pieces, pieces is 2 percent of the accounts so that the company will receive the money of 98%. Following the recording of his journal.

Cash (D) xx
Sales pieces (D) xx
Trade accounts receivable (K) xx

Net Trade Receivables (Net Method)

Amounts receivable after deducting the sales will be recognized by the method of net if the amount of pieces is not utilized by the debtor resulting in overpayment receivable so the excess is recorded as revenue others. Following the recording of his journal in accordance the financial reporting functions.

At the time done credit sales of merchandise with credit terms of n-210/10, then the recording of his journal as follows.

Trade receivables (D) xx
Sales pieces (D) xx
Sales (K) xx

If the trade accounts receivable repaid during the still valid pieces, the company shall calculate the discounted sales by 2%. Following his journal.

Cash (D) xx
Trade accounts receivable (K) xx

If the trade accounts receivable repaid more of their snippet, i.e. more than 10 days, the sales pieces need not be taken into account so that the company will receive the entire accounts receivable. There is a possibility of calculation and recording of appropriate accounting cycle as follows.


Piece of sales are recorded when sales have closed from bookkeeping company (Closing Entries). Following his journal.
Cash (D) xx
Trade accounts receivable (K) xx
Profit on hold (K) xx
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Discounted sales are recorded when sales occur has not been closed from bookkeeping company (Closing Entries). Following his journal.

Cash (D) xx
Trade accounts receivable (K) xx
Discounted sales (K) xx

After learning some examples of trade receivables along with the question of the recording of his journal as the basic concepts of accounting, the reader would more easily understand about trade accounts receivable on the company's trademark. Usually an understanding of accounts receivable make an understanding of sales and profit potential of other companies within the scope of the accounting easier to do.

Accounts Receivable turnover ratio & Formula

Accounts receivable Turnover Ratio is the ratio of efficiency or calculation of the ratio that measures how much a company can change the receivable into cash during a certain period. In other words, accounts receivable turnover ratio measures how many times a business may collect receivables average rating for one year. This ratio describes how efficient the company to collect credit sales from customers.

In some ways the accounts receivable turnover ratio can also be described as the ratio of liquidity. The company's more liquid will quickly know the secrets of their receivables into cash. Most companies classify their accounts receivable from customers in 60 days, while others take up to 4 months to collect from customers.

Net credit sales formula is: 

Net Annual Credit Sales ÷ ((Beginning Accounts Receivable + Ending Accounts Receivable) / 2) 

 For example, 

The XYZ Company wants to determine the company's accounts receivable turnover for the past year. In the beginning of this period, the beginning accounts receivable balance was $174,000, and the ending balance was $157,000. 

Net credit sales for the last 12 months were $1,655,000. 

Based on this information, the controller calculates the accounts receivable turnover as: $1,655,000 

Net credit sales ÷ (($174,000 Beginning receivables + $157,000 Ending receivables) / 2) = $1,655,000 

Net credit sales ÷ $1,655,000 Average accounts receivable = 10.0 Accounts receivable turnover 

Mean, XYZ's accounts receivable turned over 10 times during the past year, which means that the average account receivable was collected in 36.5 days.

Accounts Receivable Process

In fact, the accounts receivable occurred partly due to buying and selling, so it can happen to accounts receivable, this required agreement between the sale with the buyer to itemize official obligations and set up a procedure to be executed. If the company accepts the order, then made a note that immediately sent to sales to verify credit. If sales declined filling orders or reject the sale, then the specified employees generally do not receive the order or refuse to fill it.

This procedure provides information to sales before the sale was implemented concerning the creditworthiness of the buyer and are acceptable to the buyer. If the sale is approved, then the delivery will be carried out immediately and invoices stamped seals to inform the buyer, so pay at the cash register if such credit sales required the existence of a cash advance as a first installment payment of payment credits.

The functions carried out by the sales section is resolve the issue:
  1. Credit Check 
  2. The lender 
  3. Risk 
The Sales can choose various combinations of function by changing the rules in the agreement for example, small-sized or medium companies can avoid the creation of a credit Department. Service sales may well be cheaper than Department that has excess capacity to serve the company's loan volume. Likewise, if a company using credit instead of as experts in Taiwan in carrying out credit checking can result in a loss of excess veins because people lack sufficient education/training and experience.

What has been expressed above that actually is a simple example of a series of procedures the occurrence of accounts receivable. In essence the procedure is a series of administrative activities usually involves several people who aim to achieve uniformity in carrying out the activity (transaction) often happens through good procedures, so that the data can be collected, recorded and can be submitted to who did it. These procedures are contained in three aspects, namely, invoicing, receipt of the shipment from the subscription and issuance of the financial statements.

Accounts Receivable Management

Receivables are arising from credit sales transactions there is by the company to its customers. Credit sales that will eventually give rise to the right of your billing or accounts receivable to a subscription is very closely related to the requirements of the credit given.

While the collection of accounts receivable is not exactly at the time that has been set but the majority of the receivables will be collected within a period of one year and less. With tops that then accounts receivable is included as one of the components of the current assets of the company. Post accounts receivable in the balance sheet is usually a considerable portion of current assets and therefore need to get serious enough attention so that the estimated receivables can be calculated in a way that is as efficient as possible. Because accounts receivable that are not billable is the factor that will be detrimental to the company.

In other words, not collectible accounts receivable from subscription, is a shared responsibility among the functionaries of the company. To anticipate the onset of loss due to unbilled accounts receivable, then before the company make loans or loan before, adding to the company's advance party held an evaluation about the State or economic ability of candidate’s buyers.

Thus, the anticipation of record-keeping that can cause the loss of the company the company is usually less precisely the recording carried out on part of the bookkeeping, so there is confusion could happen cause losses the company, in addition to less coordination because parts of the marketing and purchasing means cross checks between revenue with spending less accurate. The logging in the accurate require should not be ignored by the company, so that any errors can be reduced will have an impact on companies that could be spared from any losses experienced.

Unbilled receivables losses, is the question that arose after the reacted sale of goods and services it is frequently known in the relatively long period of time. To anticipate the occurrence of risk of loss as explained above, it is necessary to determine the standard of great seriousness of granting loans to the subscription. In determining this standard.

Accounts Receivable System

As is known, the receivable is one important part of the treasure of the company smoothly. Therefore, it cannot be denied that the accounts receivable control is a set of tools that need to be implemented carefully, because accounts receivable that are not billable is the factor that will be detrimental to the company. In other words, the risk is not collectible accounts receivable from the fixed subscription, is a shared responsibility among the functionaries of the company.

To anticipate the onset of loss due to not collectible accounts receivable, then before the company gave loan or add a loan previously, the company held a first evaluation of the situation or the economic capabilities of the candidate buyers can be tailored to the circumstances. There are two things can potentially cause losses of accounts receivable, i.e. the result of carelessness or lack of heart- be careful company at the time the transaction occurs when the sale of goods and services may occur losses because of bad buyers with desire deliberately take their- to waste trust company (manufacturer/seller).

And for the second possibility that led to losses of accounts receivable, which should not be ignored by the company, the disaster that befell the customers such as natural disasters, robbery and others. This second problem besides resulting in theft receivable, will also affect the entire discretion of the company. Unbilled receivables losses, is the question arising after the sale of goods and services, and it is often known in the relatively long period of time. Big nothingness of receivables affected by economic conditions and credit sales policy implemented by the company in question.

If the company is lowering the standard allotment of the loan, then sales will increase which means also growing accounts receivable. Increased accounts receivable the company besides can boost profits, the company also had to bear the brunt of the investment receivables. In this connection. 5 things that affect his little big investment in accounts receivable, which are:
  • A. The payment terms of sales credits 
  • B. The Volume of credit sales 
  • C. The provisions of the limitation of the credit 
  • D. Wisdom in raising capital 
  • E. The wisdom of paying subscriptions.

  1. Payment terms of sales credits Credit sales payment terms are not fixed (at any time and from time to time). When companies set strict payment terms, meaning companies more concerned with credit from on considerations of profitability. credit sales) Volume.
  2.  The greater the proportion of credit sales from overall sales increases investment in accounts receivable. Thus to enlarge the credit sales in any year, meaning companies provide larger accounts receivable investment anyway, and so it is with the problem of profitability. But the company also expected with the issue of risk, in the sense that the greater the receivables, as well as the greater the risk of loss due to not collectible such receivables. 
  3. The provisions of credit limiting) In credit sales, the company may set maximum limits or credit limit given to the customers. the greater the lending ceiling set for each customer means the greater also funds that invested in accounts receivable, as well as the provisions regarding who granted the loan. The more selective the subscriptions can be given credit or loans will be able to correct the magnitude of the investment in accounts receivable. Thus borrowing restrictions here is purely quantitative and qualitative.
  4.  Wisdom in the collection of accounts receivable Companies can run their wisdom in regards to the collection of active and passive receivable. Companies that actively collect receivables have spending money for the activity of collecting accounts receivable greater than the companies that run the passive wisdom. 
  5. The wisdom of paying customers There is the habit of some customers in paying their loans using the opportunity by reason of delaying of payment feel there is profit.


As we know that the occurrence of receivable means the sale of goods in credit. Management is the ability or skill to acquire something of the results in order for planning purposes through the activities of others.

From the above definition, then the writer can draw a conclusion that management is a process of human activities and efforts to achieve the goal through a cooperation with others. Then look at the limits of understanding management role, then that is the factors of labor, in which case due to human factors as labor which had and has the common sense and thought, planning and wills. It was concluded that the elements of management according to the universal nature of the above decomposition.

Therefore, given the decomposition as the following managers are the ones who achieve specific results through others or in other words the manager is the one who has the expertise to move the person to do a particular job, to produce something a certain goal. From some of the above definition, then it could be drawn a conclusion that management was a process activity/business delivery of certain tasks through cooperation with others.

Based on the above understanding, it appears that many of the key surveillance is the process of good cooperation among the officers or employees respectively. Provide restrictions regarding the following management is the process in which the leadership would like to know if subordinates are already carrying out the work in accordance with the planning have been determined in advance.

 In connection with the above description, it can be explained that any job assigned followed carefully, so that what was given to him or on each employee. From this definition it can be also explained about the Authority's response to the execution of the duties with supervised indirectly what he used to do appropriate commands are solved or not.

Each employee has a job within its own organizational structure, then by him that certainly have the Division of duties and restrictions on the right of each employee. And for more efficient against the assigned tasks need to be paying attention to what has been outlined by the organizational structure of the company itself. In the framework of efforts to enlarge the volume of sales of the company in General, particularly companies that sell their products with large-scale credit. The sale of these credits do not immediately make money cash, but rather give rise to receivables trade receivables will be subscribed.

In time will be due cash flow arising from the entry called cash inflow which came from the collection of accounts receivable are collectible. The defines the receivable that is what is meant by accounts receivable instead of just the subscriptions receivable but the officials, of receivables include money order charged, accounts receivable claims, cost of transport, insurance claims receivable, debit balances other estimates. But the subscriptions receivable is paramount in total. From an understanding of the above, including trade receivables is a Bill-a bill that will be repaid with money.

Therefore, send a (care) or the sale of goods in the form of consignment cannot be recorded as accounts receivable at the time the goods until sold. While the accounts receivable arising from the installments will be separated into current assets, and this depends on the installment period.

Receivables arising from the sale of goods or services produced by the companies not included in the trade receivables, but group in the group itself as receivables rather than trade. As mentioned in the above description that, receivables arising from a sale of goods and services in credit.

 Accounts receivable are reinforced with promissory note called money order charged.

From some sense receivables mentioned above, then it can be inferred that the receivable is current assets of the company that includes, as follows:
  1. Sales of goods and services in credit 
  2. Wessel charged 
  3. Accounts receivable claim transfers fees 
  4. Loans to employees 
  5. The loan to another company. Sales of goods and services a lot done by way of credit, so there is a grace period since the delivery of the goods and services he received money (proceeds). 

In the grace period the seller has a Bill to the buyer. Copy of the Bill can be created from the sales of goods and services, the Bill can also occur from other activities such as providing loans to employees, pay money upfront to be company or can occur from sales fixed assets that already not used anymore in the company as well as the recognition of accounting because the basic time (accrual base).

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