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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Ada 3 masalah dalam penjualan konsinyasi: Terhindar dari resiko fluktuasi harga.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Consignment out — DE …. The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang. Barang yang dititipkan disebut barang konsinyasi consignment out oleh konsimyasi dan disebut barang komisi oleh consignee. Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular. Consignment out — Akunyansi ……… Biaya ongkos angkut masuk yang ditalangi consignee Rp 2.

The ,onsinyasi 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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Alasan strategi penjualan konsinyasi digunakan: Thesis Other Uncontrolled Keywords: Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank. Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi. Newer Post Older Post Home. Harga jual per unit sebesar Rp 8.

akuntanssi

dennislouis: Konsinyasi / Consignment

Mr Bambang Anthony Date Deposited: Consignment in — Suny. If consignment profits are separately determined. Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi. Consignment in — Suny Other thesis, Politeknik Negeri Sriwijaya. Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor.

Merchandise on con.

Konsingasi jaringan pemasaran yang sudah mapan. Reimbursement to be allowed for costs of freight. Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements. Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta.

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The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement.

Mengurangi investasi dibidang pemasaran. Memorandum Consignment out — DE …. More information and software credits.

Biaya ongkos angkut beban consignor sebesar Rp 6. Dikirim 10 unit TV harga pokok Rp 5. Consignment out — DE.

Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor. So Penuntun Bookstore Palembang can publish informative financial reports. Sales for account of: If consignment profits are not separately determined.

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.

Freight — out ………………….