√ 26 Definition of Receivables According to Experts (Full Discussion)
26 Definition of Receivables According to Experts (Full Discussion) - In this discussion, we will explain accounts receivable. An explanation that includes the definition of accounts receivable which is based on expert opinion which is complete and easy to understand. For more details, see the review below carefully.
26 Definition of Receivables According to Experts (Full Discussion)
Let's discuss the full meaning of receivables according to leading experts.
Understanding Receivables According to Experts
1. Skousen and Stice
The definition of receivables according to Skousen and Stice is receivables associated with the normal operating activities of a business, namely the credit sale of goods or services to customers. Notes receivable are receivables issued by a formal written promise to pay a certain amount of money on a certain date. Meanwhile, other receivables are any receivables arising from transactions that are not directly related to the normal operating activities of a business.
2. Kieso and Weygandt
Understanding receivables according to Kieso and Weygandt claims held against customers for money, goods, services and others.
3. Rudianto (2009: 224)
The definition of accounts receivable according to Rudianto is a company's claim for money, goods or services to other parties as a result of past transactions
4. Martono And Harjito (2007: 95)
The definition of receivables according to Martono and Harjito is the company's bills to customers or buyers or other parties who buy the company's products.
5. Niswonger (2006: 240)
The definition of accounts receivable according to Niswonger is customer money, but because it is less formal than money orders and does not take into account interest.
6. Warren Reeve And Fess (2005: 404)
The definition of receivables according to Warren Reeve and Fess is all claims in the form of money against other parties, including individuals, companies or other organizations.
7. Wibowo And Abu Bakar Arif (2005: 151)
The definition of receivables according to Wibowo and Abu Bakar Arif is a claim against an amount of money that is expected to be obtained in the future.
8. Jusup (2005: 52)
The definition of receivables according to Jusup is the right to collect a sum of money by the seller to the buyer arising from a transaction.
9. Soemarso (2004: 338)
The definition of receivables according to Soemarso is the company's habit of making concessions for customers when making sales. This concession is usually in the form of permission for the customer to pay later for the sale of goods/services made.
10. Baridwan (2004: 123)
The definition of receivables according to Baridwan is a company's claim for money, goods or services against other parties.
11. Enny Pudjiastuti (2004: 117)
The definition of receivables according to Enny Pudjiastuti is the process of selling production goods on credit.
12. Van Horne And Wachowics (2005)
The definition of receivables according to Van Horne and Wachowicz is an amount of money transferred to a company by customers who have purchased goods or services on credit.
13. Al Haryono Jusuf (2003: 52)
The definition of receivables according to Al Haryono Jusuf is the right to collect a sum of money from the seller to the buyer arising from a transaction.
14. Bambang Riyanto (2008: 85)
The definition of receivables according to Bambang Riyanto is an element of working capital which is also always in a state of continuous rotation in the working capital turnover chain.
15. Sri Dwi Ari Ambarwati (2010: 155)
The definition of receivables according to Sri Dwi Ari Ambarwati is a number of balances that will be received from customers.
16. Wikipedia
The definition of accounts receivable according to Wikipedia is one type of accounting transaction that takes care of consumer billing owe a person, a company, or an organization for goods and services that have been provided to consumers the.
17. Rusdi Akbar (2004: 199)
The definition of receivables according to Rusdi Akbar includes all the company's rights or claims to the organization other to receive cash, goods or services in the future as a result of past events ago.
18. Mohammad Musclich (2003: 109)
The definition of accounts receivable according to Mohammad Muslich is that receivables occur because the sale of goods and services is carried out on credit, which is generally done to increase sales.
19. Smith (2005: 286)
The definition of receivables according to Smith is that receivables can be defined in a broad sense as rights or claims against other parties for money, goods, and services. However, for accounting purposes, the term is generally applied to claims that are expected to be settled through the receipt of cash.
20. M. Munandar (2006: 77)
Definition of accounts receivable according to M. Munandar is a company's claim to another party that will later be asked for payment when it reaches maturity.
21. S. Hadibroto
Definition of receivables according to S. Hadibroto is a claim against another party, whether the claim is in the form of money, goods or services, for the purpose The term accounting is used in a narrower sense, i.e. it is a claim that is expected to be settled with money.
22. Praswoto And Julianty (2002: 147)
The definition of accounts receivable, according to Praswoto and Julianty, is receivables containing credit given by the company to its consumers when selling its goods. They take every form of credit sales whereby the company passes it back on to other companies.
23. Idriyo Gitosudarmo And Basri (2002: 81)
The definition of receivables according to Indriyo Gitosudarmo and Basri is the company's assets or assets that arise as a result of implementing a credit sales policy.
24. Syamsuddin (2001: 254)
The definition of receivables according to Syamsuddin includes all purchase transactions on credit but does not require a signed formal note or letter stating the buyer's obligations to the party seller.
25. Hadri (2008: 198)
According to Hadri, the definition of receivables is that trade receivables are claims or bills in the form of money or other forms to a person or a company.
26. Horngren and Harrison (2007: 436)
The definition of receivables according to Horngren and Harrison is a monetary claim against another party.
Thus our discussion this time about 26 Definition of Receivables According to Experts (Full Discussion), hopefully can add to your insight and knowledge. Thank you for visiting.
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