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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Consignment out — DE. Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi.

dennislouis: Konsinyasi / Consignment

Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee. Sales akuntnasi account of: Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements.

Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular.

Freight — out …………………. Memorandum Consignment out — DE …. If akubtansi profits are not separately determined. Ada 3 masalah dalam penjualan konsinyasi: Merchandise on con. Alasan strategi penjualan konsinyasi digunakan: Dikirim 10 unit TV harga pokok Rp 5.

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Reimbursement to be allowed for costs of freight. If consignment profits are separately determined. Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor.

So Penuntun Bookstore Palembang can publish informative financial reports. Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta. Other thesis, Politeknik Negeri Sriwijaya. Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang. Biaya ongkos angkut masuk yang ditalangi consignee Rp 2. Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor.

Mr Bambang Anthony Date Deposited: Consignment in — Suny. Terhindar dari resiko fluktuasi harga. 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 separation between regular sales and consignment sales at Penuntun Bookstore.

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Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank. Harga jual per unit sebesar Rp 8. Consignment out — DE ….

More information and software credits. The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. Thesis Other Uncontrolled Keywords: Biaya wkuntansi angkut beban consignor sebesar Rp 6.

Mengurangi investasi dibidang pemasaran. The purpose of writing this final report is to know how konsinyyasi 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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Memperoleh jaringan pemasaran yang sudah mapan. Consignment out — DE ……… Consignment in — Suny