Site Loader

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.

Author: Jusho Nagor
Country: Finland
Language: English (Spanish)
Genre: Medical
Published (Last): 28 February 2008
Pages: 165
PDF File Size: 1.75 Mb
ePub File Size: 10.78 Mb
ISBN: 183-5-30318-442-7
Downloads: 40104
Price: Free* [*Free Regsitration Required]
Uploader: JoJorisar

Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi. Mr Bambang Anthony Date Deposited: The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can akkuntansi seen explicitly in the income statement. Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Other thesis, Politeknik Negeri Sriwijaya.

AKUNTANSI by alm apr on Prezi

Freight — out …………………. Consignment in — Suny. Biaya ongkos angkut masuk yang ditalangi consignee Rp 2. Ada 3 masalah dalam penjualan konsinyasi: Memperoleh jaringan pemasaran yang sudah mapan.

Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank.

dennislouis: Konsinyasi / Consignment

Terhindar dari resiko fluktuasi harga. Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular.

  CORONCINA DELLA DIVINA MISERICORDIA PDF

Memorandum Consignment out — DE …. Biaya ongkos angkut beban consignor sebesar Rp 6.

Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee. More information and software credits.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

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.

Dikirim 10 unit TV harga pokok Rp 5. Thesis Other Uncontrolled Akuntwnsi The purpose of writing this final report is to know how the accounting treatment of the sale of consignment at Penuntun akunntansi Palembang with no separate profit method using the perpetual system include the recognition, recording, konsinywsi reporting and provides an alternative method of separate profit that can be applied by the company as a comparison.

Reimbursement to be allowed for costs of freight. Merchandise on con. Newer Post Older Post Home. Consignment in — Suny Harga jual per unit sebesar Rp 8. Consignment out — DE ……… Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements.

  DAVID SKLANSKY TOURNAMENT POKER ADVANCED PLAYERS PDF

If consignment profits are not separately determined. Consignment out — DE …. Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor.

Sales for account of: Alasan strategi penjualan konsinyasi digunakan: If consignment profits are separately determined. Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi. Consignment out — DE.

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 konnsinyasi record the merchandise inventory as inventory and there is no separation between regular sales and consignment sales at Penuntun Bookstore.

Mengurangi investasi dibidang pemasaran.

Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta. The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang.