Prosedur Pencatatan Pengakuan Hutang Usaha Dalam Laporan Keuangan Pt Servotech Indonesia

Abstract

The purpose of this research is to know the procedure of recording the recognition of trade payables in a financial statement. The subject of this research is PT Servotech Indonesia in Batam and the object is the procedure of recognition of accounts payable. The research method used is observation and literature. The type of data used is qualitative data consisting of primary data and secondary data. The result of research stated that the aspects of recording of business payables at PT Servotech Indonesia still need to be improved because they are not in accordance with the accrual basis system used in the company.