Science

AKUNTANSI KONSINYASI PDF

February 10, 2019

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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Consignment in — Suny Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank. Memperoleh jaringan pemasaran yang sudah mapan. So Penuntun Bookstore Palembang can publish informative financial reports.

Mengurangi investasi dibidang pemasaran. Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements. Terhindar dari resiko fluktuasi harga.

Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi. Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular. Biaya ongkos angkut masuk yang ditalangi consignee Rp 2.

Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor. More information and software credits. Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Consignment out — DE ….

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Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta. If consignment profits are not separately determined.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Consignment out — DE ……… The author suggested zkuntansi Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. Biaya ongkos angkut beban consignor sebesar Rp 6. Merchandise on con. Sales for account of: Thesis Other Uncontrolled Keywords: Dikirim 10 unit TV harga pokok Rp 5. Mr Bambang Anthony Date Deposited: Memorandum Consignment out — DE ….

Consignment in — Suny. Ada 3 masalah dalam penjualan konsinyasi: 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 akuntansl recognition, recording, and reporting and aakuntansi an alternative method of separate profit that can be applied by the company as a comparison.

Harga jual per unit sebesar Rp 8. Newer Post Older Post Home.

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dennislouis: Konsinyasi / Consignment

The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang.

Alasan akuntannsi penjualan konsinyasi digunakan: The author draws the conclusion that Penuntun Bookstore Palembang has used 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 konsinjasi between regular sales and consignment sales at Penuntun Bookstore.

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. Consignment out — DE. Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee.

Mengurangi investasi modal kerja, karena investasi persediaan ditanggung kpnsinyasi consignor. If consignment profits are separately determined. Freight — out …………………. Other thesis, Politeknik Negeri Sriwijaya.