WAHYUNI, SRI (2020) ANALISISPENERAPAN AKUNTANSIPENJUALAN KONSINYASI TERHADAP LAPORAN KEUANGAN PADA PT SEPANJANG JAYADI BONDOWOSO. Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT Consignment selling is one of many ways to the company for extensive the marketing area. The consignment selling require at least 2 or more side who take part in. they are consignee and consignor. In this research PT Sepanjang Jaya as the consignor and Binangkit store as the consignee. The data which gained is financial data at year 2018. as the result from this research is PT Sepanjang Jaya does not record in separate ways between consignment selling and regular selling. With result its affect the profit which gained is not showing the real condition. In common principle of accountancy the cost which is from uncomplete consignment selling have to postponethe cost for next period. To PT Sepanjang Jaya the commodity costs which is uncomplete or not settled all of it sell be judge as completely sell. I suggest that PT Sepanjang Jaya in taking notes, the profit between consignment adan regular selling should be separated so that the increased profit between consignment and regular selling is known significantly. Keywords : Accounting treatment, Consignment selling, Operating profit

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	16 Nov 2021 07:48
Last Modified:	16 Nov 2021 07:48
URI:	http://repo.itsm.ac.id/id/eprint/505

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