Evaluasi Penerapan Metode Cadangan Kerugian Piutang dan Pengaruhnya terhadap Laporan Keuangan Hotel Sahid Kawanua Manado

Allowance for Loss Receivables is a method of writing off receivables indirectly. There are two assessments made in determining the amount losses on receivables, namely based percentage sales and balance receivables. The research used this study descriptive analysis types data qualitative quantitative data. This was conducted through collection, processing, comparison accounting theory its description. Based results study, Hotel Sahid Kawanua Manado uses an assessment sales. In accordance with management decisions, reserved uncollectible accounts 0.25% proceeds. recognized as expense to hotel. Receivable will be reported profit loss financial statements which reduce profit. Meanwhile, statements, reserve so that value company's assets decreases.