Assessment of accounts receivable (receivables), including discounts, returns and guarantees the formation of the claim for loss for bad debts (DRC) to pengahapusannya (how the writing of the allowance). With the usual positions, a simple example is easy to understand, and explained and logical. Menjurnal Accounts receivable (accounts receivable), is easy. Students, even children, Medium and Small Business (SMK Accounting) must also be. But her behind simple, it may ignore a lot of problems. Become complex, with the actual operations to face reality. There are loopholes, there is a common error (common errors), which is the implementation of the entanglement source. Far more than all the important is how to make good use of accounts receivable memaintenance. Book Description (bookkeeping) is a neat, recording a balance of foreign exchange reserves accounts receivable may damage the treatment, eliminating one backup and eliminate the collection of accounts receivable (bad debt) can be said to be great! But ….
