PDF | On Jun 15, , Indra Yati and others published AKUNTANSI Mowen, Hansen, , Akuntansi Manajemen, Buku 1, Edisi 7, Penerbit. Pengantar Akuntansi 1 | 𝗥𝗲𝗾𝘂𝗲𝘀𝘁 𝗣𝗗𝗙 on ResearchGate | On Apr 3, , Anik Yuesti Akuntansi Suatu Pengantar buku satu edisi ketiga, Rineka Cipta. Ilmu Akuntansi dipakai secara luas oleh hampir setiap perusahaan baik perusahaan dagang, jasa ataupun industri. Buku-buku akuntansi yang.
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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. Based on the data obtained, the authors found several problems in the recognition, recording and presentation of the financial statements. 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. The author suggested should Penuntun Bookstore Palembang implement separate profit method that revenues from consignment sales can be seen explicitly in the income statement. So Penuntun Bookstore Palembang can publish informative financial reports. Item Type:.