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  CV Cohoya B a ll D eapacar. Edharapkon oaca~

  l a h - m c a la h yanc ti n b u l d i d a la n p ra k tc k akan b ic o d ib o rilta n j a l a n k o lu a rn y a n o lo - l u l c u d u t pandancan t e o r l t i c * Dab V s K c d n p u la n den C aran .

  Dob i n i b o r l d k o d n p u lo n don co ro n d a r i u ro iftn dan pcubahocan b ab -b ab cob o lu n ny a.

  « M S &* 6 2523

  5

  6.1* PerDocalahan* CV Cahayn D a li D enpacar, a d a la h p o ra sa hnnn i n - d u o t r l yang p e n g h a d lto n d n y a k k o la p a . D alan p o n jaltm k an ucohanya pcrucaho an tc ro o b u t none* gunakan a k t i v a t c t a p , Untuk a k tiv a t o t a p i n i o le h CV Cchoya B a ll D onpaear, t o l a h d ite n p u h k o b lja k c a n a a n a k u n ta n d cobaGoi b o r ik u t :

  6*1*1, H arca p o ro lo h a n a k t i v a t o t a p d l n i l a i ao b o c o r h a rc a f a k t u r pcnbo liann ya* Sedcn c- kan p o n c o lu rx a n -p c n c o lu a ra n ln in n y a aao p a l a k tiv a to ta p i t u d a la n k o n d l d / p a d d d a p digunnkcn d a lc n k c c la ta n p e r - uaahaan dibukukan oo b c^ai bcaya jn £ n po rio d o yanc bcrcanrfsutcn* P orusahsna o©- nonpuh k c b ijd ic c n o a n t c r c c b u t denc^a ct- lafian b ^ h tn u n tu k p c n c d u a r o n - p c ^ o l a a r an o o l r l n h n rc a f a k tu r p c a b o lia n c litiv a t o t a p cclcy o kn y a dibobonhcn c o b a c a i b cay a k a ro n a p c n c e lu n ra n yanc c o p o r ti i t u c o b o n o m y a tido!x uccocbah u n i t a k tiv a to ta p dan t i d a k tc r c a n tu n d a lc a f o k tu r c k t i v a to ta p yan c bcrccn cku tan* 6 * 1 .2 . Untuk p c n c c lu o ra n -p c a c o lu s rc n y an s t c r j a - d i c o to la k p a s ili k n n c k t i v a t o t a p c o p c r t i u n tu k k o p c rlu a n r o p c r c d * p e r a m ta n /p e s o - l l h a r a a n , p c n ccan ticn * dibebnnban cobc'^oi b cay a pada p c rlo d o te rje d in y a * Col i n i ten p a c c n p c rtic b a n rf^ m /c o n p c rh a tik a a c p a - kah p cn co lu n ran to ro o b u t n cn arb ah u n u r, k u a n tita o dan fc u a lita c J a c a /b c ra a fi yang t& b a a ilk a n o lo b c k t i v a to ro o b u t co b o lu n cdanya p c n c o lu a ra n i t u . A laoan k o b ija k o a - naan l n i f bahca p o n c e lu a ra n - p o n c e lu a ra n i t u b o rtu ju o n u n tu k c o n jo c a dan noncenba- l i k a n a k t i v a t o t a p ko koadaan c c a u la (k o - adaan n o r s a l ) . A lcoan X alnnya bahca cobo- n a m y a p c n co lu a ra n to ro o b u t t i d a k nonets* bah u n i t c k tiv a t o t a p y an c a d a . 6 .1 * 3 . Porucahncn ncnotap kan k o b ljc k c a n a a n bahtza a k t i v a to ta p y an c d lp o ro lo h pada p o r to - ncahan ta h u n , c o lc n a p c c s k a ia n p c r tc a c a b - an ta h u n to r c o b u t, c k tiv a t o t a p to ra o b u t ^{ADLN - PERPUSTAKAAN UNIVERSITAS AIRLANGGA} t id a k d lc u m itk a n . A lcoan k o b ijc k c a n a a n 1*

  9

  n i c d a lc h tc h c a p trrJs n lc n yanG feu rcrc d c r i c a tu tcJiua d lc n c c c p b c lu n c d a , n o b ljd tm rc ^ n -b :t:ijc Ix c n c rin yanc d it< x > puh perucaim an d i c ta o * concakibatfcan

  Iq p o rc n kcuancannyn t i d c k f a i r l y ( o v e r / u n d e r s ta te d ) d a r i p o rlo d o k o p o rio d o o k u n t a n d t o tid c k c c c u a i doncan Prij>- d p A k u n ta n d In d o n e s ia .

  6.2* H ip o tc sa k o r j a .

  B crd csaritan p c r^ a c a lo h o n c o p c r t i d lc c b u tk a n d i a ta o oaka p c rru liu ccayucun h lp o tc c a k c r j a yo» i t u p o n y a jla n c lrtiv a t o t a p d a la n la p o ra n t r o

  w n & m chcn ccm nju ld in n p e a y o jla n yanc c a j a r

  a p a b ila : 6 . 2 .1 . A k tiv a t c t a p d i n l l d oobocor h a rc a fcr-> o le h a n ( A c q u ld tlo n c o c t ) . Yanc tc r n a - cuk h a rc a p o ro lc h a n a d a la h cen u a po~ n c d u a rc a -p c n c o lu a ra n y an c t o r j c d l un~ tu k cc^ jr^ ro lch dan D oneapatkan a k t i v a d a la n k o z d i d / p o d d d a p d ig unakan d a -

  l e n p c ra c a h o n a . F r l n d p ~ p r l n d p d n e a r

  ( b a d e c c n c c p t) d a r l a k u n ta n d c c ru p a - kan lo n d acan a t a j f o a d o d a t a o can a p r i n d p A k u n ta n d dan P ra k tc k - p ra k tc k

  A lnintr.nai, y an c c c h a t ak an d ib an cu n Can d lk c i^ b a n ^ a n . E ta n tc r a p r i n d p d a c a r - ^{ADLN - PERPUSTAKAAN UNIVERSITAS AIRLANGGA}

  10

  to ro o b u t c d rlo h c o o t c o n c o p t. Behest d a ta c ln in ta n d d l c a t a t n o n u ru t h a rca p o ro lc b - on (h a rc a i r i i a e c a t to r je d in y a t r a n s a k d ) dan fecrca rc r o lc h a n to ro o b u t h aru o d lp o r tehcnlcnn b r l k d a lc n c a ta ta n caupun d a lc n le p o r a n . ^ c c m l l J ik a d itu ru n k a n h o r c ^ nya k a rc s n c u a tu k o ru s ie n a t a u d in o ik ta n k c rc n a p c n l l r l a n k c n b a li* Oloh karo nan ya pcnyinp^nc^c d a r i c o o t c o n co p t a d a lo h p c n y ic p c n ^ a d a r i p r i n d p A lirnitnnd Irw d o a c d n ,

  6.2* 2* P c a c o lu c r^ n -p c n c c lu c rc n y anc t e r J e d c o - cudah pc:dULlkan c k t i v a t o t a p c o p o r ti u a - tu k k c p c rlu a n r c p c r a d , p c r a r a ta n a ta u p c z o lih a ra ^ n d r a p c n c c a n tlc n , d lto ta j& a n c u a tu LxiblJaZicaaoan f c a p i t o l i c o d a p a b lla p cn^^ lx n rc& -p c3 cclu aro n i t u n e n a n ta h u - n n r , Ietm t i t a n caupun k u a l i t a o J a c a a ta u b a ra n c d ilta d lk a n * D acar p e d k i r a n - n y a , b rJim uctt£z p c n c o lu a ra n yan# neabo» r l c a a f a n t l e b i h d a r i c a tu p o rio d o akun* t e n d d c a t a t c c b s c d c lx tiv a . A rtin y u t i * d

  2

  k dihebankon c c b a c s i bcay a pada p c r lo ­ do yanc; b c rc a n ^ iu tc n . Scdcnckan pc ; c o l u a r c n - p c a o lu a r a n i t u dlk o lo op ok kaa d a lc n rovcnuo o n p e n d itu ro a ta u tid a k d l k a p l t a - ^{ADLN - PERPUSTAKAAN UNIVERSITAS AIRLANGGA}

  11

  l i d r , a p a b ila t 6 . 2 . 2 . ! • J u ^ la b p o n co lu aran I t u r o l o t i f k c c i l , 6 ,2 * 2 .2 * V ^n fa a t dic^.cn yanc chon d o ta n c t i d d s b o g itu b o r o r ti* 6 . 2 . 2 . J f C u lit untulx co ncu kur n a n fa a t d l c s c a yanc akan d a ta n g .

  IC ctt-jskcam an i n i u n tu k Qoacnuhi I!atchin*j o f Coot end Hcvcnuo C on cep t, yanc no ru pa hen c a la h c a tu p r i n d p d e c o r yang c c r b a - npzn P r i n d p A k u n ta n d In d o n c d a *

  6*2*3* P cnyucutan d i t i v a t o t a p h a ru o d ila k u h a n c o jc h c s a t p o ro lc h a n dan d ila k u k a n c o c a - r a k o n d o tc a d a r i p o rlo d o k o p crio d o ckun t a n d . n c b ijak c o n c an i d d ic o c u a ik a n d o ngan j i c a C o n d o te n c y Concopt ,b ah c a p ri& d p c k u n tc n d yanc dicu n ak an hondcknya d itc ra p h a n c o c c ra k o n d o to n » T u ju an n y a a - d a la h a c p r la p o ra n kouancan y en s d i c a j i - kan d a p a t d ip crb an d io ck o n dan bobao d a r i poncaruh i i a t c r i i l c k ib a t porubahan c a r a ponorapan p r i n d p c k u n to n d * C c p c rti d i - k o ta h u i b a h tn C o n d o tc n c y Conocpt Ju^a i k u t cc^bancun P r i n d p A k u n ta n d In d o no - d a *

  Deacon k a ta I d n d a p a t p u la d ik a ta k a n b ahca p > n y a jia n a k tiv a to ta p d o lo a la p o ra n kouancan akan ^{ADLN - PERPUSTAKAAN UNIVERSITAS AIRLANGGA}

  u oonjadi tldo!: rojar, cpebila :

  6.2.U. Aktiva totco rtlnilcl tidak cobctnr harc* porolc^nzmycu 6.2*5» Sldak dicdokan knpitalicad untuk ponco- luaran - pcncaluaran yanc torjcdi cocu- dob pcrtlllfc^n totcp, calaupun pcncduar- an-*pcncolucraa toroobut noncrrbah urur, kucntitoo naupun kualitca Jcca dan ba­ ranc yanc dlhcdlkan.

  6.2.6. Tidak dilckukan ponyucutan dalan tahun perolohan tcrhadap aktiva tctcp yanc 61- pcroloh pcrtcnoaban tcfcun. 6.3* Scopo cnalico* Dalcn ckrlpai i d pcnulio ccsbataoi diri fcanya _# akan cacbohao tcfealh pcnilaion* pcncotatcn dan pcnyajian cktiva totap pada laporan kouancan CV Cahaya Bali Pcnpaoar*

  Adapun cktiva tctap yens pcnulio nakoudkan di- oini adalah jcrnio cktiva totap yanc bcrcujud coporti : tnnrhg bangunan codunc, codn-oocdn dan poraloton, imrcntario ban tor Can pcrabot kantor*

^{ADLN - PERPUSTAKAAN UNIVERSITAS AIRLANGGA}

  

ADLN - PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  13 A fctlvQ -cktiva tc r c e tr a t d ic u n d m n o lc h CV Cchayo

  B a li D c n p ^ r d d m n o a jc lo a ls in b o c io ta a opcro* d n y a .

  6#l>. Prooodur p e io in ^ u ls n dan p caco lch n n d ata* P r a l l n l i n i y C urve?.

  ^n jucn ny a cintuls n cn d cp atk an p c rn a c a lc h a n t o c ^ c to r 'js u n n d a r i porucahcan* 6 ,if .2 . S tu d i K c r-"tr:-c n n ,

  Tujuonnya u n tu k corfcJapat&on d a ta t c o r i - t i c c c l d d l i t c r a t n r ~ l i t c r a t u r d a t e r - t d t o - t c r b i t c n Xcinnyo c c r t a d a te prafe» t i o c d d d i^ n c d c s n n ^ p e n c a la rs m o ra n c I d n ynna <llbdru!m «

  6**t*3» D -ta C o lle c tin g .

  ^ j u a n n ^ n u atu !: rxadapatkzm d a ta le s s n o * c a ( f l c lC t c t n ) c c c c m le a c c tin s d i p e r -

  u e n h r e n , 6*W t* A n n lic r d r a irn y u crirru ;.

  D c a ^ n & t n l c i x i i ^ r i y e n s d ip c r o lc h d a r l pegupr ^ r r a fcc^adjca C ln s s lic a / c itc h a o u cnirrut I t l n d p / J ^ n t c n d In fio a c d .'u

  

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E*JD I I L A n I) A U n T C 0 R I * j d .JB S

  Doncnn p c rtu rJ m ir

  5 o r ^ n l m r d . ucoha ycn^ cnfcin

  k o r^ lc iio , pih ris t r a s j c r a c n n ^ t c c n c r lu ta n I n f ’o r t n d y an c lo b i h t o l i t i c o n c ^ n l ccnua o lr t l v l t c o yentf t e r - j c d l pcru cn kccn CMtwh t u j m n p c a c a ra ra n c c r t a

  p ea & sxM la n kcp'jtuc^n* Y nis p c r lu d ila p o rk n n o lo h p e r

  ttcnhnnn c d a la h ^ o n d i d b ^ r i a ^ i a doa h n a l l c c ahn p e r* uoohaan pad a c i n t u ipcrlo^a* c o ^ c r t l c p a y^n^ d i t c c t u -

  t o 6 m fin n

  fcan do p c c £ l r i . t - b tolofcc-ttodanc pascntf co b a ^ a i b c r i l s i t : RC c tic o c r ^ r ; r- a ,' r e n l c l r a l t a i poruoohnca d i o *

  Jib!rx a pcag od r^xa c n ta to n - c a ta ta n D cnccnnl k o - c d e s a C u r c r ^ n y a yann c c n c c a c i pcrucakncnnyo ec&rdLfclan ru p a , oo tiin cca d c r i c a t o ta n i t u e c tir ;* *- * < r" c ik Q tc h u i h rlr-tc !:

  Ccn k crajib cn -t:cu a jib c ax 5 y a c:« l

  C cbutuhan d a rn rcay ucu ana la p o rc n fcsuancan lo ~ b ih d itc lm n to n c n tu l: nc~Jbcr±fc~a in C o rc rx i fcopadn p i -

  h e k l u a r , y a i t u pifcr.!; G tlu rx c::nnjcxxn c c p c r t i p a ra

  h r c d i t u r , p c o illls ^ J d c l # i n v c c to r £ ca p lL ri: r c x r t n - * tab* Scdcnc I n f o r c r c i b c ^ i fcopcrluan L rr^ija^cn l e b i h l o n ^ o p dan t o l i t i d n p a t d ip c a u h i d cac^a • J a s a t r : ^ n a jc ^ c n .

  1*

  

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  M I L I K

  P E R P U S T A K A A N

  1 T N IV E R S IT A S A 1R L A N Q Q A " S U R A B A Y A

  15 la p o r z n fccuancna a U d c h r^ ru p a k a n pro d u k d M r

  d a r l procoo c k u n tc n d c u a tu u n i t ucafca. E h lca pro cco e k u n ta n o l tc r o o b u t term ed ! ponccobuncon t l c a h o i p o - holt y a i t u , d a to ~ d c ta (fr!rfcn), p r l n d p - p r l n s l p c k u a - ta n rd (a c c o u n tin g p r i r c l r l o ) , t o i p en do p at p r lb c d l

  (p e rs o n a l ju d g em en t), Itc n u ru t P ro f* f* E c d lb ro to s

  "Tujunn pcnyucarnn la p o ra n kouancan l c l n h un­ tu k n cab o rlk o n l o f o r n n d y cn c b c rcu n a barf, p a­ r a I n v e s t o r dca k r c £ l t o r until!: p c rrr-r.la n , p c r - b a n d in ra n dan o v a l u a d a ru o k a s yanc p o t c r x d l l

  yzjsc

  d a la n jir^ lc h . t : \ztu Ann fcetid ak p e c tla n borhubuncan fiencan l t u !,*2 Untuk la p o ra n kouancan ycnc d l a u d l t o le h £kuz>» ta n P u b llk d ih a ru c k a n cdanya k c sa a u o la n dencan W > d p Akuntoned In d o n e s ia (PA I) o c r t a k o n d s t c n d a la n p en to rap asn yg u H al I t u t c l a h d ito c a c k a n d a la n buku

  n o r m PcnorlkccLan Akuntnn y a i t u pada n o rm -n o rn a la *

  p o ra n Aknntan b u t l r 1 den 2 c c b a c a i b o r ik u t : 1 . la p o ra n c k u a tc a h n m o co n yatok cn a ta k c b lo * p o rcn fcctrr.:c-^ t c l r h d lc m u n o c o u si doncan p r in o i p - p r l n c i p e ta m te n d In d o n e s ia .

  a k y n t cn h p r uo n r ^ k ch

  2 . L aporan cen y n tck an p x in a ip - p r in E ip r k u n t a n d tc r o o b u t d a la n c a oa b c r j a l a n to la li C llnkcandcon c c c a r a k o n - a i c t c n d lte n d ln tf y ji doncan c o ca c o b e ltrm y a .3

  p s t v

  I k a ta n A lm tr a X rc'o & xlai r r l "^I

  

nq Akimtnnr&> Voluno II, co#6f f 1&31, fcal. 9*

x

  ^Ikatan Akuntrm Indonesia. Porm Pr — HJxr.:n Aktmtnn. J-ak^rta, 1574# h:2* II.

  

ADLN - PERPUSTAKAAN UNIVERSITAS AIRLANGGA

  16 P r l n d p - p r l n d p C lr^tc n c X c d a la h k o eolu ru h rsi

  c o n c o p to , c o n v e n tio n , ctcJiC ardo C n p r c c t l c c o , y c ac fccccauonyn d ib c n tu l: o l c i ;;a n u d o dan btikannya d ib c a - tu b o le h kulnza d r : ,

  ”P r i n d p - p r i n d i J y ^ n j d i p a k d u n tu k n o - nyucun P r i n d p Alain t r a d In s lo a a d a e d a lc h p r i n d p * p r i n d p d a c n r ( b a d e co .icvp to ) y a n s d ip d e a i d i A c o r l k a S o rik a t* E a d c C ouccptc y a n j p o p u la r d i Aco r l ha S o r lk a t p ad a dacarsayu dlLc_uLc!^m o lo h P ato n dan P au l

  ^

  4 Grady11* Konaop-koaacp d c c o r d a r i e & u n to n d cr:ro prb an lc n d ac an a ta u f o n d c d a t a a c a n a p r i n d p dan prc& tck a k u n ta n d d ib e n ju a dan dihcU >cn£k^a, P r i n d p d sn p rc £ tc& a k u n t a n d ycn^j fceik fcavua d ilm d c d L p u la d cacan c u a tu l:oran£ka t c o r l yan^ b a ilu

  K cn c e n d n ln i-itr^ d e s t i v a to ta p * b o n ccp -to n co p d e o ar ( b a d e c o n c c ^ ta ) y a s ^ c cn p cn caru h in y a c d a la h : 1*1. Coot C onccpt.

  A k tiv a t c ic ? ( l n i l r l / C l c a t a t b o rd c c c rto n h a r^ a p c r o l c ^ - ^ y a ( c c c a l d t i o a c o o t ) ,y a i t u p c - n c o lu a n ^ i^ c u w'J»ucraa y rn a t e r j e d i tu ts ! : n c n - p o ro lc h Can L ^ z c jp ^ tb a a c k tiv a tc tc :n t r c c t ^ t d a lc n k o n d i d d a p d lc a n s k c n Cl

  ^Ikata*) A la u tc a In d o .z c d a , J ftfrn n tn n d . V o lico I , n o ./f, I960* It&TjLU#

  17 J o a le b torcobufc d lp o rtc h c rfrn n b a lk d a la n catat-*

  on caupun d a la n la p o r a n , k c c u a li J l k a d ltu ru n * k an bn rcan y a k arcn n c u a tu k c ru g la n a ta u d in a ib - ban fcarcaa p e n iln ln n k c c b o ll* Coot dluteur do* ngan J u n lc h i n v o o t a d . D lla d lb o y a r donjon tu » n a i f nctaa c o o t c d o lc h c o lu ru h uan& t u n a i yan c d ib a y a rk o a c a n p d c k tlv a d a p dlcunakan* B lla t i d a k d ib a y a r t u n o l t c a k a c o o t a d a la h o q u iv a le n t u an c t u n d d a r t b c ro n o -b a rc n ^ yang d itu k a rk a n - a ta u f a i r c a r k c t vo lu o c k tiv a yan£ d i t c r i m *

  1*2* t e t c h i n c o f C oct end rcv cn u o C oncopt, P r i n d p p c a c a tu a n le b a c d a la h n c rp o rtc ^ u *

  Ison pondfcpaton yon^ d i r c o l l d r dcn^pn b i a y o b i a y a yanc d ip c rlu k ::n u n tu k csn g hn d llT n n p c a d a p a t- on tc ro o b u t pada p o rlo d o yan c c a m ,? u ju a n pcnya c u ta n c k t i v a t c t a p a d a la h u n tu k c c s c s u h l t u n t u t an a t u r s n to r c c b u t , y c i t u c o to la h c a m p c r l l l b - on a k t i v a t o t a p naka c o c a ra p c r io d ik b a -io n t o ­ r i h a rc n p c r o l c k ^ yanc c o n ja d i bahan p c a y u c u t- c n d ip c rtc rrjfc c a (natefced) dcn^an p en d ap atan yanc d ic ip ta k a n n y a •

  1*3* C o n d c to n c y Coacc-Jt*

  £onaop i d can ghcnd rM c c a r p r lc d i? - r 5 lD » d p c k tm tc n d y cn c d ic u ra k a n , d itc r c p k a a c c s a r a t o n d c t c n d c r l p c rlo d o t o porlo do# trctotfo p o - n yu cu tan c k tiv a t c t a p kcadcknya d lp o rta h a n k o n ^{ADLN - PERPUSTAKAAN UNIVERSITAS AIRLANGGA}

  

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