PERLAKUAN AKUNTANSI PERSEDIAAN PADA PT. SURYA TIMUR CEMERLANG SIDOARJO

SUKOWATI, PUTRI DEWI (2015) PERLAKUAN AKUNTANSI PERSEDIAAN PADA PT. SURYA TIMUR CEMERLANG SIDOARJO. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

Merchandise inventory is very important for companies trading and manufacturing company. PT Surya Timur Cemerlang Sidoarjo is a manufacturing company that produces a jar and then sold to other companies that order. Produsi process starts from the selection of raw materials and processed into semi-finished goods and finished goods end process ready to ship. Observation method is by using interviews and literature study method. Recognition of inventory at PT Surya Eastern Shining cabangSidoarjo admit the bulk of merchandise inventory when inventory is received at the central warehouse PT Surya Timur Cemerlang Sidoarjo or usually called FOB Destinition method. So the stuff that comes in good condition will be accepted and recognized as inventory by PT Surya Timur Cemerlang Sidoarjo, measurements using cost of goods sold plus profit diinginkan.Pencatatan still using manual recording less effective, Presentation of financial statements are changes in financial position and shape scontro income statement gradually shaped. Keyword : manufacturing, production process, the accounting treatment

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING
600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 26 Jul 2016 01:28
Last Modified: 15 Sep 2017 02:27
URI: http://eprints.perbanas.ac.id/id/eprint/241

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