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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AKUNTANSI by alm apr on Prezi

Ada 2 metode dalam membukukan transaksi penjualan konsinyasi: Konzinyasi 10 unit TV harga pokok Rp 5. Pengakuan pendapatan revenue recognition pada konsinyasi diakui pada saat barang terjual kepada pihak ketiga, akuntwnsi terjual barang titipan masih merupakan persediaan dari pihak consignor.

Consignment out — DE ……… Consignment in — Suny 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 in — Suny. If consignment profits are not separately determined.

dennislouis: Konsinyasi / Consignment

Thesis Other Uncontrolled Keywords: Consignment out — DE …. Consignment out — DE.

Sales for account of: Mengurangi investasi modal kerja, karena investasi persediaan ditanggung oleh consignor. Transaksi penjualan konsinyasi digabung dengan penjualan regular biasanya dipilih metode ini jika transaksi konssinyasi konsinyasi relatif kecil dibanding dengan penjualan regular. Other thesis, Politeknik Negeri Sriwijaya. Reimbursement to be allowed for costs of freight.

Harga jual dapat dikendalikan oleh consignor karena kepemilikan barang masih ditangannya, pihak consignee hanya menerima komisi. Memorandum Consignment out — DE …. Kepemilikan barang tetap berada pada pihak consignor sampai barang yang dititipkan terjual kepada pihak ke tiga, dan atas jasanya pihak consignee konsjnyasi komisi.

Mr Bambang Anthony Date Deposited: 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 record the merchandise inventory as inventory and there is no separation between regular sales and consignment sales at Penuntun Bookstore.

Terhindar dari resiko fluktuasi harga. Merchandise on con. Mengurangi investasi dibidang pemasaran.

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ANALISIS PERLAKUAN AKUNTANSI ATAS PENJUALAN KONSINYASI PADA TOKO BUKU PENUNTUN PALEMBANG

Alasan strategi penjualan konsinyasi digunakan: More information and software credits. Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements. So Akuntaansi Bookstore Palembang can publish informative financial reports.

If consignment profits are separately determined. Sampai dengan akhir bulan Juni TV terjual seluruhnya dan pembayaran dilaksanakan denga transfer melalui bank.

Newer Post Older Post Home. Biaya ongkos angkut beban consignor sebesar Rp 6.

Ada 3 masalah dalam penjualan konsinyasi: The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. Received 10 TV sets from Suny on consignment to be sold at Rp 8,5 juta.

Barang yang dititipkan disebut barang konsinyasi consignment out oleh consignor dan disebut barang komisi oleh consignee.