Abstract
Revenue comprises turnover from transportation of passenger and cargo and this provision of other services, e.g engineering and maintenance,leasing and package holidaysThe treatment of passenger and cargo in external financial statements would generally appear to be consistent in industry,as a result this guideline cover both aspects of revenue without differentiating unless reference is made.The basic principal that revenue should be recognised when transportation or carriage provided is well established.This concept is the same whether revenue passenger and cargo.This treatment reflect the application of the accruals concept(accruals basis).The airlines in effect act as collectors on value added tax from sold of passenger ticket or air way bill and other service amounting to 10 %(ten percent) from face value.Treatment of accounting policy as follows;1.Income arisingfrom sales made where the sale coupon has been processed, but the flight is yet to take place and recorded in the accounting period as unearned revenue ,included in current liabilities2.If flight coupon has been flight to destination but have been not recorded in the account of ticket sold called unrecorded included in current asset,for value added tax purposes unrecorded can be changed to account receivables.3.Scheduled and charterrevenue from passengers and recorded in the accounting periode as income included in statement of income.4.All forms of cargo revenue derived from air freight and recorded in the accounting period as income included in statement of income
Highlights
The treatment of passenger and cargo in external financial statements would generally appear to be consistent in industry,as a result this guideline cover both aspects of revenue without differentiating unless reference is made
The basic principal that revenue should be recognised when transportation or carriage provided is well established.This concept is the same whether revenue passenger and cargo.This treatment reflect the application of the accruals concept(accruals basis).The airlines in effect act as collectors on value added tax from sold of passenger ticket or air way bill and other service amounting to 10 %(ten percent) from face value
3.Scheduled and charterrevenue from passengers and recorded in the accounting periode as income included in statement of income
Summary
Tiket penumpang pesawat udara untuk dapat digunakan waktu yang berbeda tergantung kepada kondisi dari penjualan dan tarif tiket penumpang pesawat udara yang dibeli,sebagai contoh umur tiket ada yang satu tahun atau bahkan lebih, manakala tiket tersebut tidak digunakan dalam waktu umur yang tercantum dalam tiket (ticket validity) maka uang yang dibayar kepada perusahaan angkutan udara niaga berjadwal tidak dapat diminta kembali. Porsi yang lebih besar penjualan tiket perusahaan angkutan udara niaga berjadwal pada umumnya dilaksanakan oleh agen penjualan tiket, dan perusahaan angkutan udara niaga berjadwal memberikan komisi sebagai jasa telah menjual tiket perusahaan tersebut,dan kadang kadang memberikan harga diskon atau potongan lainnya dengan harga yang bersaing. Sebagian besar perusahaan angkutan udara niaga berjadwal mengakui komisi tambahan dan potongansaat tiket penumpang sudah diterbangkan , contoh. Beberapa perusahaan angkutan udara niaga berjadwal juga mendapatkan pendapatan bukan dari usaha utamanya contoh kelebihan bagasi yang dibebankan kepada penumpang pesawat udara
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