摘要：Key Words : ANALYSIS ON CALCULATION, RECEIVABLES LOSSRESERVE, RECORDING PROCEDURESABSTRACT :This aim of this writing was to find out receivables loss reserved at PT.Pembangunan Jaya Ancol, GELANGGANG SAMUDRA ANCOL DIVISION.Determination of receivables loss reserve amount is important because it mayaffect the profits earned by the Company. Samples were taken with the dataretrieval methods, through literature study and field work. One way to calculatethe amount of receivable losses is by utilizing accounts of receivable agemethod. This method is done by classifying the delinquent accounts receivablebased on period of time in arrears. At PT. Pembangunan Jaya Ancol,GELANGGANG SAMUDRA ANCOL DIVISION, periods of receivablesassigned were 1-30 days, 31 - 60 days, 61-90 days, and more than 91 days; afterthat the receivables groups are multiplied by the percentage loss of receivablesthat have been determined based on accounts receivable collection experience inthe previous period.
