TRI WAHYUNI, WAHYUNI (2016) ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.
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Text (BAB I PENDAHULUAN)
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Text (BAB II TINJAUAN PUSTAKA)
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Text (BAB IV PEMBAHASAN)
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Text (DAFTAR PUSTAKA)
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Abstract
The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang. 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. Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements. 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 author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. So Penuntun Bookstore Palembang can publish informative financial reports.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | consignment sales, regular sales, separate profit method, no separate profit method, perpetual system |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Journal |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 24 Jul 2017 09:04 |
| Last Modified: | 24 Jul 2017 09:04 |
| URI: | http://eprints.polsri.ac.id/id/eprint/3744 |
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