AKUNTANSI KONSINYASI PDF

TRI WAHYUNI, WAHYUNI () ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN. Penjualan konsinyasi melampaui satu periode akuntansi, maka pembebanan biaya dialokasikan sesuai dengan periode dimana barang. B. Pencatatan Penj. Konsiyasi Metode Laba Terpisah A. Penjualan Konsinyasi D. Pencatatan Persd. Akhir Barang Konsinyasi XII Akuntansi 1.

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Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi. Reimbursement to be allowed for costs knosinyasi freight. Consignment in — Suny Thesis Other Uncontrolled Keywords: Biaya ongkos angkut beban consignor sebesar Rp 6. Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

More information and software credits. Memperoleh jaringan pemasaran yang sudah mapan. Biaya ongkos angkut masuk yang ditalangi consignee Rp 2. Freight — out …………………. The purpose of writing this final report is to know how the accounting treatment of the sale of consignment at Penuntun bookstore Palembang with no separate profit method using the perpetual system include the recognition, recording, and reporting and provides an alternative method of separate profit that can be applied by the company as a comparison.

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Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements.

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Mengurangi investasi dibidang pemasaran. If consignment profits are separately determined. Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee. The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. Sales for account of: Newer Post Older Post Home. Merchandise on con.

Terhindar dari resiko fluktuasi harga. Other thesis, Politeknik Negeri Sriwijaya. Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Consignment out — DE …. Memorandum Consignment out — DE ….

Ada 3 masalah dalam penjualan konsinyasi: Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular.

Consignment in — Suny. If consignment profits are not separately determined.

Mr Bambang Anthony Date Deposited: Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor. Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor.

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So Penuntun Bookstore Palembang can publish informative financial reports.

Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi.

Dikirim 10 unit TV harga pokok Rp 5. Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta.

Alasan strategi penjualan konsinyasi digunakan: Consignment out — DE ……… Harga jual per unit sebesar Rp 8. The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang. Consignment out — DE. The author akuntabsi the conclusion that Penuntun Bookstore Palembang has used accounting on consignment sales using the profits are not separate but not entirely follow konslnyasi theory generally accepted accounting wherein Penuntun Bookstore Palembang recognize and record the merchandise inventory as inventory and there is no separation between regular sales and consignment sales at Penuntun Bookstore.