ANALISIS PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG PADA PD PANCA MOTOR PALEMBANG
| Main Author: | DEIRA KIRNIYANTI, KIRNIYANTI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2016
|
| Subjects: | |
| Online Access: |
http://eprints.polsri.ac.id/3725/1/COVER%20DLL.pdf http://eprints.polsri.ac.id/3725/2/BAB%20I.pdf http://eprints.polsri.ac.id/3725/3/BAB%20II.pdf http://eprints.polsri.ac.id/3725/4/BAB%20III.pdf http://eprints.polsri.ac.id/3725/5/BAB%20IV.pdf http://eprints.polsri.ac.id/3725/6/BAB%20V.pdf http://eprints.polsri.ac.id/3725/7/DAFTAR%20PUSTAKA%20LA%20FIX.pdf http://eprints.polsri.ac.id/3725/ |
Daftar Isi:
- A final report is drawn up in order to know the application of methods of recording and valuation of merchandise inventory on PD Panca Motor Palembang. The data used in the preparation of this final report on the obtained from the company through interview, observation, and documentation. Based on the data obtained, record-keeping and inventory valuation on the company's merchandise is in compliance with generally accepted accounting standards. Recording of inventories of trade is already noted on the card inventory, the inventory cards already use the FIFO method. Valuation of inventories of goods trade have also been using the method of assessment, the ending inventory is assessed by way of multiplying the final purchase price by the number of units of inventory at the end of a particular accounting period. Based on the results of the analysis, the recording of inventory items already fit within generally accepted accounting standards, while for merchandise inventory assessment, also was in accordance with generally accepted accounting standards on companies using the weighted average method, because the company can generate a gross profit that is greater than the MPKP method (the first Entry-Exit first).