ABSTRAK

Name : Nidya Nurul Qonitah

NPM : 1406628645

Study Program : Accounting for Financial Accounting

Title : Internal Control of Account Receivable of BUT QN

International Company.

Report of the work of the late disclosure of the accounting treatment of such recognition,
representation, closely related parties, accounts receivable and unbilled Receivables
towards Business internal control BUT QN, which is engaged in the field of construction
services.Accounts receivable accounts receivable consist of venture businesses closely
related parties, third parties and Bill gross employer. During this time the company serves
business accounts receivable in accordance with the nominal value of receivables that occur
without notice that the value of the receivable is recorded or presented that it turns out there
is the value of the receivables have a long period of time (It says expired for collectable) so
it's not expected to collectible.each age group will be given a percentage of accounts
receivable unbilled possibilities. The grouping of the obtained estimates of how many
accounts receivable unbilled allowing each period features. The authors conclude that the
recognition of business receivables BUT QN has presented reasonably in accordance with
Financial accounting standards in Indonesia.

Keywords:

Account Receivable, Internal Control