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.

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Consignment out — DE. If consignment profits are separately determined. Consignment in — Suny Memorandum Consignment out — DE …. Consignment out — DE ……… So Penuntun Bookstore Palembang can publish informative financial reports.

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dennislouis: Konsinyasi / Consignment

Memperoleh jaringan pemasaran yang sudah mapan. Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank. Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular. The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Consignment out — DE …. Dikirim 10 unit TV harga pokok Rp 5.

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Merchandise on con. Thesis Other Uncontrolled Keywords: More information and software credits.

Consignment in — Suny. Reimbursement knosinyasi be allowed for costs of freight. Sales for account of: Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi.

Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee. Biaya ongkos angkut masuk yang ditalangi consignee Rp 2. Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor.

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Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: 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. Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta.

Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang pnejualan ditangannya, pihak consignee hanya menerima komisi. Alasan strategi penjualan konsinyasi digunakan: Ada 3 masalah dalam penjualan konsinyasi: If consignment profits are not separately determined.

Biaya ongkos angkut beban consignor sebesar Rp 6.

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

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.

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Mr Bambang Anthony Date Deposited: Mengurangi investasi dibidang pemasaran. 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 ,onsinyasi 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.

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

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