AKUNTANSI PENJUALAN KONSINYASI PDF

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PRAKARYA DAN KEWIRAUSAHAAN. (PENGOLAHAN) XII AKUNTANSI PENJUALAN KONSINYASI HETI PUSPA SARI, SMA PLUS NEGERI Harus melindungi barang konsinyasi 2. Mengirimkan laporan berkala mengenai kemajuan penjualan barang konsinyasi Akuntansi Konsinyasi ban. Penjualan konsinyasi melampaui satu periode akuntansi, maka pembebanan biaya dialokasikan sesuai dengan periode dimana barang.

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Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Ada 3 masalah dalam penjualan konsinyasi: Consignment in — Suny. Terhindar dari resiko fluktuasi harga. Merchandise on con. More information and software credits. If consignment profits are separately determined.

Mengurangi investasi dibidang pemasaran. Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee.

AKUNTANSI by alm apr on Prezi

Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi. If consignment profits are not separately determined. 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.

Memorandum Consignment out — DE ….

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Sales for account of: Consignment out — DE. Alasan strategi penjualan konsinyasi digunakan: Freight — out ………………….

Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank. So Penuntun Bookstore Palembang can publish informative financial reports. Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor.

dennislouis: Konsinyasi / Consignment

Memperoleh jaringan pemasaran yang sudah mapan. 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 can be applied by the company as a comparison.

Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor. Thesis Other Uncontrolled Keywords: Biaya ongkos angkut beban consignor sebesar Rp 6.

Harga jual per unit sebesar Rp 8. Consignment out — DE ……… Reimbursement to be allowed for costs of freight. The author draws the conclusion that Penuntun Penualan 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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Mr Bambang Anthony Date Deposited: Biaya ongkos angkut masuk yang ditalangi consignee Rp 2.

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. Other thesis, Politeknik Negeri Sriwijaya.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular. Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 penjuakan. Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi. Newer Post Older Post Home. Dikirim 10 unit TV harga pokok Rp 5. Consignment in — Suny