Perlakuan Akuntansi Penjualan Konsinyasi pada PT. Wangta Agung di Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Keby, Maryanus Erwin
Subject
HF5601 Accounting
Datestamp
2023-03-17 03:55:26
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
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
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