ANDINI, WYSTIEN NOVA (2016) PERLAKUAN AKUNTANSI PERSEDIAAN OBAT-OBATAN PADA RUMAH SAKIT ISLAM JEMURSARI SURABAYA. Diploma thesis, STIE PERBANAS SURABAYA.
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Abstract
RSI Jemursari is one of the agencies engaged in the health service. Supply of drugs in a hospital has a very important meaning because the drug supply is one of the factors that affect the quality of service of a hospital. The accounting treatment for inventories good medicine must be applied by the hospital to help smooth in operation. This study aims to determine how the accounting treatment of medical supplies at RSI Jemursari Surabaya. This research method is done with documentation, interviews and literature. RSI Jemursari using the perpetual method and perform stock opname. Terms of the purchase of supplies drugs used are FOB Destination is the freight cost is paid by the seller and property rights moved to the buyer or the goods arrived at the buyer’s warehouse. Recognition supply of medication on the RSI Jemursari recognized upon acquisition at cost inventories and impairment of inventories in the reporting period below its cost is recognized as an expense in the current period. Messurement of drug supply in RSI Jemursari using FIFO (First In First Out). Transaction recording that is used by RSI Jemursari is perpetual method. Presentation of financial statements of the indirect income and statement of financial position (balance sheet) to form scontro. Keyword : hospitals, medicine inventories, accounting treatment.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Accounting Diploma > Practice Working Report |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 07 Sep 2017 01:40 |
| Last Modified: | 07 Sep 2017 01:40 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2347 |
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