Analisis Penerapan PSAK No.14 Tentang Metode Pencatatan dan Penilaian Persediaan Barang Dagang pada CV. Wijaya Ngumban Surbakti

Abstract

Merchandise Inventory is assets available for sale in normal activity of company. The main problem in the inventory accounting is inventory recording and valuation of inventory. This case support of writer to make a research namely to know the application of policy inventory accounting in CV.Wijaya Ngumban Surbakti has comfortable in PSAK No.14. In this research the writer uses the descriptive method. Data used by writer is gained from division accounting and data period in October, November, December 2017. The writer collects data by study of documentations. The kind of data used in this research is secondary data. Data gained collected, interpreted, analyzed and described to know the problem and seek the solution. CV.Wijaya Ngumban Surbakti represent the peripatetic company that sales of daily need of people. Their inventory named as merchandise inventory. From result of writer research see that PSAK No.14 have been applied. This matter is visible from system of record-keeping and method of inventory assessment been conducted as according to accounting principle.