摘要：ABSTRACT :Control of accounts receivable is a way that made the company in anticipationof the possibility doubtful that the existence of accounts receivable controlcompanies can minimize the losses incurred from such accounts receivable. PT.Dwi Hadi Pratiwi erase losses in the receivables to be uncollectible are alreadyusing the direct elimination method, because the company does not makeallowance for receivables that may not be collectible. Recording for doubtfulaccounts receivable is only made where the debtor is definitely no longercollectible, the receivables are written off and charged to the accounts receivablelosses. Use of the direct elimination method can not show the amount ofreceivables that are expected to be charged on the balance sheet, because thebalance sheet only shows the amount of gross receivables.. There are basicallytwo ways of estimating the amount of allowance for doubtful accounts is basedon a percentage of sales, and based on the analysis of aging. Sales percentagemethod to calculate bad debt expense as a percentage (%) of net credit sales.This assessment of the amount of direct wholly added to the balance ofallowance for doubtful accounts, regardless of the amount of the balance of theaccount at the end of the year. The method of age analysis of accountsreceivable, accounts receivable each analyzed and categorized according tolength of the receivables outstanding. Furthermore, groups of these receivableslosses multiplied by the percentage of receivables that have been determinedbased on the experience of collecting receivables in prior periods. If thecompany's accounts receivable aging analysis method, the receivables will becollected closer to the real situation.. Bibliography (1995-2004).
