摘要：Installment sales is one of the sales system of credit sales by accepting theadvances made in advance and the remainder paid in installments over an agreedtime limit, then the result of installment sales, the company will earn profits inthe form of interest income installment. In calculating the interest income frominstallment sales of motor REVO DP, CV. JAYA MITRA using the remainingcontract price. To determine which method is more profitable to the company, inthis study the authors used four methods of interest calculation, namely theContract Price Method Time Method, end of Long Interest, Method And ShortInterest, and Annuitet method, so that they can conclude from the results ofresearch on the best firm fixed price contract using the residual method indetermining the interest calculation, because by using the remaining contractprice of the company recognized interest income is greater than the long-endinterest method, the method of short-end interest, and methods annuitet.
