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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Newer Post Older Post Home. Sales for account of: So Penuntun Bookstore Palembang can publish informative financial reports.

Consignment in — Suny. Mengurangi investasi dibidang pemasaran. Consignment in — Suny Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements.

Biaya ongkos angkut beban consignor sebesar Rp 6. Other thesis, Politeknik Negeri Sriwijaya. Terhindar dari resiko fluktuasi harga.

Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, sebelum terjual barang titipan masih merupakan persediaan dari pihak consignor. Memperoleh jaringan pemasaran yang akuntabsi mapan. Reimbursement to be allowed for costs of freight.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Consignment out — DE ……… Consignment out — DE. 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 konsinyasu the merchandise inventory as inventory and there is no separation between regular sales and consignment sales at Penuntun Bookstore.

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The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Akuntanai of Sriwijaya Palembang. Biaya ongkos angkut masuk yang ditalangi consignee Rp 2.

Thesis Other Uncontrolled Keywords: Alasan strategi penjualan konsinyasi digunakan: Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor.

Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Merchandise on con. Jonsinyasi yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee.

dennislouis: Konsinyasi / Consignment

Dikirim 10 unit TV harga pokok Rp 5. Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta.

If consignment profits are not separately determined. Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi. The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. 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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Consignment out — DE …. Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi.

Harga jual per unit sebesar Rp 8. Mr Bambang Anthony Date Deposited: Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank. More information and software credits. Memorandum Consignment out — DE …. If consignment profits are separately determined. Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular.

Freight — out …………………. Ada 3 masalah dalam penjualan konsinyasi: