Wednesday, September 9, 2009


This artikel discuss about pendapatan.
Income Definition (Definisi Pendapatan)

According to the Indonesian Accounting Association (1999:233) in the Financial Accounting Standards book states that income is "gross influx of economic benefits arising from the normal activities of the company during a period when inflows had resulted in an increase in equity, which does not come from the contribution of investment capital ".
Meanwhile, the Accounting Principles Board, quoted by Theodore Tuanakotta (1984:153) in terms of Accounting Theory book income is "income as the inflow of assets into the company as a result of the sale of goods and services".
Also according to Commite On Accounting Concept and Standards of the AAA cited by Theodore Tuonakotta (1984:144) in accounting theory book provides a definition of income is the "monetary statement of goods and services transferred to the customer-company customers in a certain period of time".
Paton and Littleton suggested that the notion of income can be viewed from the physical and monetary aspects. It also stated Suwardjono (1984:167) in this theory Financial Accounting Accounting Engineering that income from the physical aspect can be considered as final results of a physical flow in the process of making a profit. Monetary aspect gives the sense that the income associated with asset inflows from operating activities of companies in a broad sense.

Income Measurement (Pengukuran Pendapatan)
Revenue is measured by the fair value is acceptable, the amount of income is usually determined by agreement between the company and the buyer, as measured by the fair value of compensation received or an acceptable company reduced the amount of trade discount and volume rebates allowed to the company, generally the form of cash or cash equivalents.
When the inflow of cash or cash equivalents pending the fair value of these rewards may be less than the nominal amount of cash received or accepted.
If the goods or services are exchanged for goods or services with the same trait value then the exchange is not regarded as a transaction that resulted in income. And if the goods are sold or services provided to be exchanged with goods and services that are not similar to the exchange is considered as a transaction that resulted in income.
Revenue is measured at fair value of the goods or services delivered, adjusted to the amount of cash or cash equivalents transferred.

Revenue Recognition
Recognition of a number of dollars in accounting is generally based on the concept of objectivity is that the amount of dollars that can be measured quite definite and there is involvement of independent parties in the measurement. In other words there must be sufficient objective evidence to be admitted. If certain conditions or events makes it met the criteria or conditions of these events will trigger the recognition of income.
In general there are two revenue recognition criteria are:
  1. New revenue can be recognized when the amount of rupiah income has been realized or will be soon enough realized (Realized or Realizable). Income can be said to have been realized had happened when the exchange transaction of products or services the company activities with cash or a claim to receive cash. Income can be said would soon enough be realized if the received goods changers can easily be converted into a number of cash or cash equivalents sufficient certainty.
  2. New revenue can be recognized when revenue is already collected or created (earned). Income can be said to have accumulated when income-generating activities have been running and is substantially completed so that a business unit reserves the right to control benefits contained in income.
Both the above criteria must be met to recognize revenue even though the weight of importance to a particular situation may be different. Revenue recognition criteria are more technically advanced by us that the revenue can be recognized if you meet the following requirements:
  1. Keterukuran assets
  2. 2. Transactions
  3. 3. Collection process is substantially completed.
Most companies selling as the basis of recognition and measurement of income is the most obvious and objective than other basis that can be used.
According to Paton and Littleton, and quoted by Suwardjono (1984:154) in Accounting Theory Accounting Engineering Financial reasons supporting that revenue at the time of the sale of a major standards that underlie the notion and concept of income as follows:
- Revenue was a dollar amount of final product states the company's operations and therefore must be recognized and measured at the level or activity that determines the point in the flow of operations activities.
- Income must be true and supported by the emergence of new assets that can be trusted (legal), preferably in the form of cash or receivables.
It can be concluded from the above that the notion of income when the sale is a decisive point in order to create income that meets the above terms or conditions. While sales may be made as recognition for the realization of income has occurred.
New sales can be said to occur when the transition has occurred the property in the goods, but the transition property is a very technical issue and the basis for determining the recognition of revenue accounting procedures are advised to not put too much emphasis on formal juridical aspects for their own sales activities consist of a series activities, namely the continuous form of sales.
There are some common objections raised against the recognition of sales revenue on the basis of:
- The main objection against the use of sales base is that before the sale is considered settled and done, the outcome of the sale itself is not certain. There is the possibility of returned items and not all debts can be collected. Besides, there are also costs that arise after the sale, such as administrative costs, replacement costs of damaged parts due to shipping and so on.
- That the accounts receivable are generally the only asset that supports the emergence of recognized income based on credit sales, not an asset that has real purchasing power and therefore not an adequate support to the revenue realized.

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