摘要：v In a company's revenues, should the principles used in determining revenuerecognition. Revenue can be recognized in some conditions, among others: atthe time of sale, during production, during production is complete, or when thecash collected. Revenue is recognized will be compared with the burden(expense), the difference between the income generated (revenue) and expense(expense) will result in profit (profit) or loss (loss). Recognition of income PT.Merpati Nusantara Airlines need to do verification or checks made valuabledocuments by several related units, such as the Department of Accounting,Accounts District, district sales units and Agent. This is to know how muchrevenue should be recognized by the company. Recognition of income earnedPT. Merpati Nusantara Airlines with trading companies or services in generalthere are differences and uniqueness. In both enterprise and service tradegenerally recognized as income in the conditions of the previous paragraph, butat PT. Merpati Nusantara Airlines is not the case. At the time of cash received,PT. Merpati Nusantara Airlines will admit as a debt. This happens because theprospective passengers not to travel / flight. So revenue is recognized whenprospective passengers have flown / flown.
