PERLAKUAN AKUNTANSI PERSEDIAAN MENURUT PSAK NO. 14 PADA PERUSAHAAN UD. BAHTERA DI SURABAYA

Abigail, Catherine Novelia (2018) PERLAKUAN AKUNTANSI PERSEDIAAN MENURUT PSAK NO. 14 PADA PERUSAHAAN UD. BAHTERA DI SURABAYA. Undergraduate thesis, Universitas Katolik Darma Cendika.

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Abstract

Inventory is an important component in a company produced to produce goods and then sold for the survival of the company. So it can be said that almost on every company, inventory is the property of the company is large enough or even the largest when compared with other current assets. The main issues in inventory accounting are the recognition, measurement, recording and presentation of inventories. It is encouraging to examine whether the application of recognition, measurement, recording, and presentation of inventory at UD. Bahtera in Surabaya is in conformity with the Statement of Financial Accounting Standard (PSAK) No.14 on Inventory. UD. Bahtera in Surabaya is a company engaged in manufacturing in producing various kinds of agricultural equipment. This study used descriptive qualitative method. This research concludes that the recognition, measurement, recording and presentation of inventory of goods applied by UD. The Ark in Surabaya is partly in accordance with PSAK No. 14 concerning the Treatment of Inventory Accounting. It is expected that the company's management can record purchase costs, conversion costs and other costs in the recognition of inventory and inventory measurement in accordance with applicable accounting standards.

Item Type:

Thesis (Undergraduate)

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