ANALISIS PENERAPAN SISTEM PERPETUAL DAN METODE FIFO PADA PERSEDIAAN BARANG DAGANG PD MANAU JAYA PALEMBANG

DIAN RIZKY, YULIANA (2016) ANALISIS PENERAPAN SISTEM PERPETUAL DAN METODE FIFO PADA PERSEDIAAN BARANG DAGANG PD MANAU JAYA PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

This final report is arranged to determine the application of perpetual system and FIFO method of merchandise inventory at PD manau Jaya. The Data that are used in the preparation of this final report was obtained from the company through observation and interviews. Based on the data obtained, recording and valuation of the merchandise inventory at the company is not in accordance with generally accepted accounting standards. The merchandise inventory is recorded on inventory card, but these cards are not using any method. Merchandise inventory valuation also does not use any method, where the ending inventory and cost of goods sold was assessed by multiplying the number of units left and the number of unit sold with the last purchase price Based on the analysis, the company should use the perpetual method for recording inventories, because with these methods the company can determine the value of ending inventory at any time without having to make a physical. In the valuation of merchandise inventory, companies can choose to use the FIFO method. It depends on the policy of the company, but the company must implement these methods consistently. Based on the analysis, the company should use the FIFO method, because the company can produce a gross profit is greater.

Item Type: Thesis (Other)
Uncontrolled Keywords: Inventory , Perpetual System, FIFO method
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Journal
Depositing User: Mr Bambang Anthony
Date Deposited: 25 Jul 2017 06:40
Last Modified: 25 Jul 2017 06:40
URI: http://eprints.polsri.ac.id/id/eprint/3761

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