| These days, lamp has become one of the primary needs for any mankind. All lamp manufacturers need to ensure whether the product could be distributed evenly, so every people can use it. PT Aditya Sriwijaya will answer all of those problems, especially in Kota Bekasi area. All accounting and financial reporting in Indonesia is based on Pernyataan Standar Akuntansi Keuangan (PSAK). PSAK regulate any key element of financial report. PSAK also regulate about the generally accepted accounting treatment for receivables, inventories, and any other account. PT Aditya Sriwijaya is an official distributor of Philips lamp in Kota Bekasi. When operating the daily activity, including the accounting activity, PT Aditya Sriwijaya gets a fund support and inventory reimbursement from Philips Indonesia. Finding shows that accounting treatment of PT Aditya Sriwijaya has already obey with Indonesian PSAK, unless for recording of supplies, capitalization of assets under construction, and also absence of bad debt recognition and calculation. |