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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dennislouis: Konsinyasi / Consignment

Terhindar dari resiko fluktuasi harga. Kepemilikan barang tetap berada pada pihak konsknyasi sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi.

Biaya ongkos angkut beban consignor sebesar Rp 6. The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang. Ada 3 masalah dalam penjualan konsinyasi: Consignment out — DE …. Merchandise on con.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Alasan strategi penjualan konsinyasi digunakan: Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi. Dikirim 10 unit TV harga pokok Rp 5. So Penuntun Bookstore Palembang can publish informative financial reports. Freight — out …………………. 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.

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Mr Bambang Anthony Date Deposited: Reimbursement to be allowed for costs of freight.

AKUNTANSI by alm apr on Prezi

Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee.

Memperoleh jaringan pemasaran yang sudah mapan. Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular.

Thesis Other Uncontrolled Keywords: Other thesis, Politeknik Negeri Sriwijaya. If consignment profits are not separately determined. Sales for account of: Consignment out — DE ……… Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements.

If consignment profits are separately determined. More information and software credits. Mengurangi penjuaalan dibidang pemasaran. Consignment in — Suny.

Newer Post Older Post Home. Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor. Biaya knosinyasi angkut masuk yang ditalangi consignee Rp 2.

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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.

Consignment out — DE. Pengakuan pendapatan revenue akuntanei pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor. The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement.

Sampai dengan akhir bulan Juni TV terjual seluruhnya dan akuntandi dilaksanakan denga transfer melalui bank. Harga jual per unit sebesar Rp 8. Memorandum Consignment out — DE …. Consignment in — Suny Received 10 TV penjualxn from Suny on consignment to be sold at Rp 8,5 juta.