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"This book deals with current discussion of the classic works by two prominent authors on accounting, R. Mattessich and Y. Ijiri. Their antecedents, and the way in which each author came to construct his work, make up the central subject of this study. "

"Laporan ini membahas mengenai gambaran proses bisnis dan produksi industri minyak, prosedur dalam mengakui pendapatan, perhitungan dasar nilai pendapatan yang dihasilkan dari produksi tersebut, cara penyajian dan pengungkapan dalam pelaporan keuangan untuk pendapatan, proses sistem pengendalian internal pendapatan dan isu kritis di industri perminyakan Indonesia. Pada dasarnya, studi kasus ini bersifat deskriptif serta menjelaskan mengenai kerja praktek yang dilakukan di PT. ABC yang akan dibandingkan dengan teori dasar dari pendapatan itu sendiri berdasarkan PSAK 23 (Revisi 2010), PSAK 29 (Revisi 1990), PSAK 64 (ED 2011), UU.No. 22 Tahun 2001 serta PP. No. 42 Tahun 2002 mengenai sektor perminyakan hulu di Indonesia dan teori lainnya.

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The focus of this study explained about the oil industry processes as a whole, basic procedures and concept about revenue recognition, how to calculate the revenue measurement, presentation and disclosure revenue in Financial Statement, implementation of internal control and also explained about critical issues in oil industry Indonesia. Basically, this study focused on descriptive study that compared between in theory and in the field work (Practically) which the theory consists of PSAK 23 (Revised in 2010), PSAK 29 (Revised in 1990), PSAK 64 (ED 2011), Government Regulation in UU. No. 22 Year 2001 and PP. No. 42 Year 2002 about the sector upstream in oil industry Indonesia."