Keby, Maryanus Erwin (2022) Perlakuan Akuntansi Penjualan Konsinyasi pada PT. Wangta Agung di Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika.
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Abstract
his study aims to analyze the accounting treatment of consignment sales based on PSAK 72 at PT. Wangta Agung Surabaya. The data technique is observation, interview, and documentation. Researchers in analyzing the accounting treatment of consignment sales at PT. Wangta Agung Surabaya with qualitative analysis steps include looking at the related documents, identifying the accounting treatment of consignment sales, analyzing the accounting treatment applied by the company, analyzing the feasibility of accounting for consignment sales based on the method used by the company. company in PSAK 72, and proposes the right accounting treatment. The results of this study are that PT. Wangta Agung has met the accounting standards according to PSAK 72, consignment sales commission income at PT Wangta Agung there is an agreement on goods consigned to the commissioner and PT. Wangta Agung uses separate method
Item Type: | Thesis (Undergraduate) | ||||||||
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Uncontrolled Keywords: | Sales, Consigment , PSAK 72 | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
Depositing User: | Tegar Wiratama | ||||||||
Date Deposited: | 17 Mar 2023 03:55 | ||||||||
Last Modified: | 17 Mar 2023 03:55 | ||||||||
URI: | http://repositori.ukdc.ac.id/id/eprint/1271 |
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