PERLAKUAN AKUNTANSI PENDAPATAN LISTRIK PRA BAYAR PADA PT. PLN(PERSERO) DISTRIBUSI JAWA TIMUR AREA SURABAYA SELATAN

The purpose of this study to determine how the accounting treatment of prepaid electricity revenue at PT PLN (Persero) distribution area surabaya east java south. The method used in this research is descriptive method with data obtained from the primary data and secondary data. Primary data obtained from direct interviews with the research unit where the second data obtained from books and other literature. The results of the study pre paid electricity revenue is that the method used is the basic accrual method. The disadvantage is the measurement of kWh of electricity prepaid subscribers can not be done because the company does not have the special tools to measure electricity consumption prepaid. From the results of this study are given advice to PT PLN (Persero) Distribution Area South Surabaya East Java is in the pre-paid electricity transaction recapitulation added columns per each type of fare that is easier to read and and note the difference. Keywords: Prepaid Electricity Revenue