摘要：Installment sales are sales which is repaid gradually over a certain period by atreaty. In installment sales companies benefit from interest income which ischarged to the consumer. Therefore, for calculation of interest expense thecompany is required to determine the appropriate method to use the company toobtain optimal benefits. In this installment sale are four methods that can beused by companies for the sale of interest calculation, namely the Contract PriceMethod Time Method, End of Long Interest, Interest End Sort Method andMethod Annuitet. Interest calculation is used by companies today is the contractprice and the residual method based on the research and calculations have beendone before these methods proved more profitable for the company because theinterest earned is greater than another method.. While the method is moreadvantageous to consumers because the interest generated smaller end of thelong method of interest because the interest paid by consumers every period ofincreasingly smaller with increasing sales of small installment loan balances.This reduces the amount consumers pay in installment payments.
