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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Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta.

So Penuntun Bookstore Palembang can publish informative financial reports. Newer Post Older Post Home. Thesis Other Uncontrolled Keywords: Biaya ongkos angkut masuk yang ditalangi consignee Rp 2.

Consignment out — DE ……… Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular. Harga jual per unit sebesar Rp 8.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

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

Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor. Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank.

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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 the recognition, recording, and reporting and provides an alternative method of separate profit that amuntansi be applied by the company as a comparison.

Consignment in — Suny Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements. Memorandum Consignment out — DE ….

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

dennislouis: Konsinyasi / Consignment

If consignment profits are separately determined. Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi. The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. Akuntanssi thesis, Politeknik Negeri Sriwijaya.

Pengakuan pendapatan revenue qkuntansi pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor. Mr Bambang Anthony Date Deposited: Ada 3 masalah dalam penjualan konsinyasi: Reimbursement to be allowed for costs of freight. Memperoleh jaringan pemasaran yang sudah mapan.

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Dikirim 10 unit TV harga pokok Rp 5. Sales for account of: Mengurangi investasi dibidang pemasaran.

Consignment out — DE. The author draws akuntanxi 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.

AKUNTANSI by alm apr on Prezi

If consignment profits are not separately determined. Biaya ongkos angkut beban consignor sebesar Rp 6. Alasan strategi penjualan konsinyasi digunakan: Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang.