Analisis Pengakuan Pendapatan dan Beban pada Perusahaan Umum (Perum) Pegadaian Medan

The purpose of this research was to know did the recognition and measurement of operasional income and expense in Perusahaan Umum (Perum) Pegadaian Medan has done according to Standar Akuntansi Keuangan. A study was conducted to two sample of financial statement of Perusahaan Umum (Perum) Pegadaian Medan in period of 2007 and 2008. This study was conducted by using descriptive method. The data is primary and secondary data that collected by interview, observation, and library research. The data would be analyzed by descriptive method to withdraw a significant conclution about the recognition and measurement of incomes and expense of Perusahaan Umum (Perum) Pegadaian Medan. The result of study indicates that Perusahaan Umum (Perum) Pegadaian Medan had use the Standar Akuntansi Keuangan in recognation and measurement of incomes and expense. Interest revenue of loan is recognized based on the accrual basis. Administration revenue of loan is recognized when the transaction occur, borne by client in the time of loan distribution. Prepaid building rent revenue and deferred income shall be amortized as per the rent period using straight line method. Expense is recognized when the transaction occur based on the accrual basis.