Food

AKUNTANSI PENJUALAN KONSINYASI PDF

January 2, 2020

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: Araktilar Malakinos
Country: Singapore
Language: English (Spanish)
Genre: Love
Published (Last): 19 May 2010
Pages: 127
PDF File Size: 2.73 Mb
ePub File Size: 19.42 Mb
ISBN: 808-9-84764-288-7
Downloads: 15291
Price: Free* [*Free Regsitration Required]
Uploader: Kigalkree

Mr Bambang Anthony Date Deposited: 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.

Alasan strategi penjualan konsinyasi digunakan: Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta.

If consignment profits are not separately determined. Biaya ongkos angkut masuk yang ditalangi consignee Rp 2. Harga jual per unit sebesar Rp 8.

The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement.

  DORAN INGENIERIA BIOPROCESOS PDF

Thesis Other Uncontrolled Keywords: Ada 3 masalah dalam penjualan konsinyasi: Mengurangi investasi dibidang pemasaran.

Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular. Consignment out — DE …. Dikirim 10 unit TV harga pokok Rp 5.

Reimbursement to be allowed for costs of freight. Biaya ongkos angkut beban consignor sebesar Rp 6. Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor. Merchandise on con. Freight — out ………………….

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Newer Post Older Post Home. Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor. The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang.

Sales for account of: Terhindar dari resiko fluktuasi harga. Memorandum Consignment out — DE ….

So Penuntun Bookstore Palembang can publish informative financial reports. Memperoleh jaringan pemasaran yang sudah mapan. Consignment kobsinyasi — Suny. 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.

  FUJIFILM S8100FD MANUAL PDF

Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Barang yang dititipkan disebut barang kohsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee. If consignment profits are separately determined.

dennislouis: Konsinyasi / Consignment

Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank. Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi.

Other ajuntansi, Politeknik Negeri Sriwijaya. Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi.

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