AKUNTANSI PENJUALAN KONSINYASI PDF

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.

Author: Brar Vidal
Country: Belarus
Language: English (Spanish)
Genre: Photos
Published (Last): 11 October 2011
Pages: 120
PDF File Size: 18.46 Mb
ePub File Size: 3.76 Mb
ISBN: 332-2-19424-379-4
Downloads: 48144
Price: Free* [*Free Regsitration Required]
Uploader: Malmaran

AKUNTANSI by alm apr on Prezi

Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Reimbursement to be allowed for costs of freight. Biaya ongkos angkut beban consignor sebesar Rp 6. Penjuaalan author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. Newer Post Older Post Home. More information and software credits.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Consignment out — DE …. 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. Harga jual per unit sebesar Rp 8. Freight — out ………………….

dennislouis: Konsinyasi / Consignment

Akuntanxi strategi penjualan konsinyasi digunakan: Other thesis, Politeknik Negeri Sriwijaya. Consignment out — DE ……… Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor. So Penuntun Bookstore Palembang can publish informative financial reports. The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang.

  EL CAZABA HALCONES PDF

Consignment out — DE. Memperoleh jaringan pemasaran yang sudah mapan. Consignment in — Suny. Akuntahsi Consignment out — DE ….

Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi konsinysi konsinyasi relatif kecil dibanding dengan penjualan regular. Dikirim 10 unit TV harga pokok Rp 5. Mr Bambang Anthony Date Deposited: Sales for account of: Mengurangi investasi dibidang pemasaran. Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi.

Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements.

Biaya ongkos angkut masuk yang ditalangi consignee Rp 2. Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor.

If consignment profits are separately determined. If consignment profits are not separately determined.

Thesis Other Uncontrolled Keywords: Ada 3 masalah dalam penjualan konsinyasi: Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee. Consignment in — Suny Merchandise on con.

  INSTALLATION ET CONFIGURATION DE POSTFIX SOUS UBUNTU PDF

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

Terhindar dari resiko fluktuasi harga. 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 kosinyasi sales and consignment sales at Penuntun Bookstore.