AKUNTANSI KONSINYASI PDF

TRI WAHYUNI, WAHYUNI () ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN. Penjualan konsinyasi melampaui satu periode akuntansi, maka pembebanan biaya dialokasikan sesuai dengan periode dimana barang. B. Pencatatan Penj. Konsiyasi Metode Laba Terpisah A. Penjualan Konsinyasi D. Pencatatan Persd. Akhir Barang Konsinyasi XII Akuntansi 1.

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Memperoleh jaringan pemasaran yang sudah mapan. Alasan strategi penjualan konsinyasi digunakan: Ada 3 masalah koninyasi penjualan konsinyasi: Dikirim 10 unit TV harga pokok Rp 5.

dennislouis: Konsinyasi / Consignment

More information and software credits. Consignment out — DE …. Konsinyzsi author draws the conclusion that Penuntun Bookstore Palembang has used accounting on consignment sales using the profits are not separate but konxinyasi 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.

Consignment out — DE ……… Freight — out …………………. Biaya ongkos angkut masuk yang ditalangi consignee Rp 2. Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: So Penuntun Bookstore Palembang can publish informative financial reports. Consignment out — DE. Newer Post Older Post Home. Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor.

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Terhindar dari resiko fluktuasi harga. The purpose of writing this final konsniyasi 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.

Mr Bambang Anthony Date Deposited: Biaya ongkos angkut beban consignor sebesar Rp 6. Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank. Harga jual per unit sebesar Rp 8.

Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada akungansi barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor.

Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements. Memorandum Consignment out — DE …. Thesis Other Uncontrolled Keywords: The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang. Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi.

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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. If consignment profits are separately determined. Mengurangi investasi dibidang pemasaran.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta. If consignment profits are not separately determined. Sales for account of: Reimbursement to be allowed for costs of freight.

Consignment in — Suny.

Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee. Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi.

Consignment in — Suny Merchandise on con.

Other thesis, Politeknik Negeri Sriwijaya.