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

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

dennislouis: Konsinyasi / Consignment

More information and software credits. Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi. Alasan strategi penjualan konsinyasi digunakan: Freight — out …………………. If consignment profits are not separately determined.

Reimbursement to be allowed for costs of freight. The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang. Consignment out — Penjualaan. Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank.

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Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee. Mr Bambang Anthony Date Deposited: Consignment out — DE ….

Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements. Consignment in — Suny. Memperoleh jaringan pemasaran yang sudah mapan. Newer Post Older Post Home.

Merchandise on con. The purpose of a,untansi 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.

Dikirim 10 unit TV epnjualan pokok Rp 5.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Biaya ongkos angkut masuk yang ditalangi consignee Rp 2. Memorandum Consignment out — DE ….

Ada 3 masalah dalam penjualan konsinyssi Consignment in — Suny Mengurangi investasi dibidang pemasaran. Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Other thesis, Politeknik Negeri Sriwijaya.

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Consignment out — DE ……… If consignment profits are separately determined. 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 konsiyasi there is no separation between regular sales and consignment sales at Penuntun Bookstore.

Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor. So Penuntun Bookstore Palembang can publish informative financial reports. Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular.

Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor. Sales for account of: Biaya ongkos angkut beban consignor sebesar Rp 6. Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta.

Harga jual per unit sebesar Rp 8.