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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Thesis Other Uncontrolled Keywords: Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular.

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 beban consignor sebesar Rp 6. Memperoleh jaringan pemasaran yang sudah mapan. Other thesis, Politeknik Negeri Sriwijaya. Dikirim 10 unit TV harga wkuntansi Rp 5. Newer Post Older Post Home.

Sales for account of: Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Merchandise on con. Biaya ongkos angkut masuk yang ditalangi consignee Rp 2.

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

dennislouis: Konsinyasi / Consignment

The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements.

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Ada 3 masalah dalam penjualan konsinyasi: Mengurangi investasi dibidang pemasaran. More information and software credits. If consignment profits are separately determined. Consignment in — Suny. If consignment profits are not separately determined. Consignment out — DE ……… Barang yang dititipkan disebut barang akunhansi consignment out oleh consignor dan disebut barang komisi oleh consignee.

Mr Bambang Anthony Date Deposited: Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor.

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Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank. Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta. Terhindar dari resiko fluktuasi harga. Memorandum Consignment out — DE …. 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 …. Harga jual per unit sebesar Rp 8. Consignment out — DE. Alasan strategi penjualan konsinyasi digunakan: Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee konsinyyasi komisi.

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ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Consignment in — Suny Freight — out …………………. 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.

The purpose of writing this final report is to know how the accounting treatment of the sale of consignment konsinyasii 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.

So Penuntun Bookstore Palembang can publish informative financial reports. Reimbursement to be allowed for costs of freight.

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