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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Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank. Harga jual per unit sebesar Rp 8.

Newer Post Older Post Home. Consignment in — Suny Other thesis, Politeknik Negeri Sriwijaya. 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.

Thesis Other Uncontrolled Keywords: Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta. Memperoleh jaringan pemasaran yang sudah mapan.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

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

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So Penuntun Bookstore Palembang can publish informative financial reports.

Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi. Consignment out — DE …. Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor.

Consignment out — DE. Biaya ongkos angkut masuk yang ditalangi consignee Rp 2. Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee memperoleh komisi.

Terhindar dari resiko fluktuasi harga. Sales for account of: Dikirim 10 unit TV harga penjuxlan Rp 5.

Reimbursement to be allowed for costs of freight. Mr Bambang Anthony Date Deposited: Freight — out ………………….

The final report is structured to qualify in order to complete his education Diploma in Accounting Department at the State Polytechnic of Sriwijaya Palembang.

Mengurangi investasi dibidang pemasaran. The author draws the akuntamsi 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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Ada 3 masalah dalam penjualan konsinyasi: Merchandise on con. 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. Memorandum Consignment out — DE ….

dennislouis: Konsinyasi / Consignment

Alasan strategi penjualan konsinyasi digunakan: Consignment out — DE ……… Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular.

Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements. Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Biaya ongkos angkut beban consignor sebesar Rp 6. Consignment in — Suny. If consignment profits are not separately determined.

More information and software credits. Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee.

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