AKUNTANSI PENJUALAN KONSINYASI PDF

PRAKARYA DAN KEWIRAUSAHAAN. (PENGOLAHAN) XII AKUNTANSI PENJUALAN KONSINYASI HETI PUSPA SARI, SMA PLUS NEGERI Harus melindungi barang konsinyasi 2. Mengirimkan laporan berkala mengenai kemajuan penjualan barang konsinyasi Akuntansi Konsinyasi ban. Penjualan konsinyasi melampaui satu periode akuntansi, maka pembebanan biaya dialokasikan sesuai dengan periode dimana barang.

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Consignment out — DE …. Newer Post Older Post Home. Other thesis, Politeknik Negeri Sriwijaya.

Consignment in — Suny Alasan strategi penjualan konsinyasi digunakan: Consignment out — DE. If consignment profits are separately determined. Biaya ongkos angkut masuk yang ditalangi consignee Rp 2. If consignment profits are not separately determined.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya pwnjualan komisi. 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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Memorandum Consignment out — DE …. Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor.

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The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang. More information and software credits. Mr Bambang Anthony Date Deposited: Freight — out …………………. Sales for account of: Thesis Other Uncontrolled Keywords: Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank. Biaya ongkos angkut beban consignor sebesar Rp 6.

Dikirim 10 unit TV harga pokok Rp 5. Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta. Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee.

So Penuntun Bookstore Palembang can publish informative financial reports. Merchandise on con.

Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor. Consignment out — DE ……… Mengurangi investasi dibidang pemasaran.

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Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi. Reimbursement to be allowed for costs of freight.

Harga jual per unit sebesar Rp 8. The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. Memperoleh jaringan pemasaran yang sudah mapan.

Consignment in — Suny. Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements. The author draws the conclusion that Penuntun Bookstore Palembang has kondinyasi accounting on consignment sales using the profits are not separate but not entirely follow the 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 Konsinuasi.

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