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. Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor.

Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi penjualan konsinyasi relatif kecil dibanding dengan penjualan regular. More information and software credits. Memorandum Consignment out — DE ….

Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee. Newer Post Older Post Home.

dennislouis: Konsinyasi / Consignment

Consignment in — Suny. Thesis Other Uncontrolled Keywords: Alasan strategi penjualan konsinyasi digunakan: Terhindar dari resiko fluktuasi harga.

Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi. Consignment out — DE.

AKUNTANSI by alm apr on Prezi

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

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Akuntanei in — Suny Freight — out …………………. So Penuntun Bookstore Palembang can publish informative financial reports. Mr Bambang Anthony Date Deposited: Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements.

Consignment out — DE ……… Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: If consignment profits are not separately konisnyasi.

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

Dikirim 10 unit TV harga pokok Rp 5. 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 penjaulan can be applied by the company as a comparison.

Biaya ongkos angkut masuk yang ditalangi consignee Rp 2.

ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Biaya ongkos angkut beban consignor sebesar Rp 6. The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. 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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Merchandise on con. Other thesis, Politeknik Negeri Sriwijaya. Sales for account of: If consignment profits are separately determined.

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.

Akuntnasi 3 masalah dalam penjualan konsinyasi: Reimbursement to be allowed for costs of freight. 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 kauntansi the merchandise inventory as inventory and there is no separation between regular sales and consignment sales at Penuntun Bookstore.

Mengurangi investasi dibidang pemasaran.

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