2.3.1.2.1 Kewajiban Jangka Pendek (Short-term Liabilities)
"Short-term liabilities
or
current debt,
includes
borrowed
money
that
must
be
repaid
within
the
next
12
months.
Sources
of
current
debt
include
account
payable,other
payables, accrued expenses, and short-term
notes."
(Keown, Martin, Petty, Scoot, 2002, p 33)
"Suatu
kewajiban diklasifikasikan sebagai
kewajiban jangka
pendek, jika
memenuhi kriteria sebagai berikut:
(Ikatan Akuntan Indonesia, 2004, p 1.11)
1. Diperkirakan akan diselesaikan dalam jangka waktu siklus normal operasi perusahaan.
2. Jatuh tempo dalam jangka waktu dua belas bulan dari tanggal neraca."
2.3.1.2.2 Kewajiban Jangka Panjang (Long-term Liabilities)
"Long-term
liabilities
includes
loans
from banks
or
other
sources
that
lend
money
for longer than 12 months.“
(Keown, Martin, Petty, Scoot, 2002, p 33)
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