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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Riri Oktaviani
Prodi Akuntansi Universitas Krisnadwipayana
Economics, Econometrics & Finance

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ANALISIS PENGAKUAN PENDAPATAN PENJUALAN KONSINYASI DAN BIAYA PENJUALAN UNTUK AKUNTABILITAS LAPORAN KEUANGAN PADA PT BUMI AKSARA GROUP Hayuningtyas Pramesti Dewi, SE., Ak., M.Ak., CA; Riri Oktaviani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.967 KB) | DOI: 10.35137/jabk.v6i3.321

Abstract

This study discusses the accounting for consignment sales and sales costs in PT Bumi Aksara Group. Data was obtained from PT Bumi Aksara Group in 2017. This study is a qualitative study in which the data is analyzed by comparing accounting standards that apply to consignment sales and sales costs with the reality that occurs in the company. The results of this study are that the company has not separated regular and consignment sales, ss for the charging of sales costs such as promotional costs, commission fees and expeditions are not recognized in the appropriate cost group. so financial reporting is not accountable
Co-Authors Hayuningtyas Pramesti Dewi