PENCATATAN AKUNTANSI DALAM PENJUALAN KONSINYASI PADA KLINIK OPINA PALEMBANG

Abstract

This research was conducted at the Klinik Opina Palembang. The purpose of this study was to find out how the accounting records in consignment sales at the Klinik Opina Palembang on the sale of commission products from the security guard, namely PT. Indofarma, Tbk period March 2021. From the results of the study, there are two methods that can be used by the Klinik Opina Palembang to record consignment sales, namely separately and not separately. With the recording of separate and not separate methods, it will be seen the effectiveness of the methods used. Klinik Opina Palembang in accounting for consignment sales uses a separate accounting method, so that in measuring profit on consignment sales it is more effective, and can assess the performance of the ongoing consignment relationship.