ANALISIS SISTEM PENCATATAN DAN METODE PENILAIAN PERSEDIAAN BARANG DAGANG PADA CV ISTANA KOMPUTER PALEMBANG
Keywords:
Recording System, Appraisement Methods of Merchandise Inventor, First In First Out(FIFO)Abstract
Abstract. CV Istana Computer is a company engaged in the sale of computers, laptops and computer repairs (service). This Article is that aims to know the recording system and appraisement methods of merchandise inventory at CV Istana Computer Palembang. Based on the data obtained by the author, it can be concluded that the company records inventories using the periodic system in accordance with the financial accounting standards for micro, small and medium enterprises (sak emkm) in 2018 and has not applied the inventory appraisement method in accordance with the financial accounting standards for micro, small and medium enterprises (sak emkm) in 2018. Finally, the author analysis using a perpetual recording system and determine the appraisement method of inventory using the FIFO (First In First Out) and Weighted Average method.
