ANALISIS PERLAKUAN AKUNTANSI TERHADAP PRODUK RUSAK, PRODUK CACAT DAN SISA BAHAN BAKU PADA UKM ANDANA

AGUS NURMANSYAH. 2013. 8323108385. Analysis of Accounting Treatment Of Spoiled Goods, Defective Goods and Scrap Materials In Time Andana SMEs. Study Diploma of Accounting program. Faculty of Economics. State University of Jakarta. This paper aims to determine the accounting and reporting treatment applied to solve the Spoiled Goods, Defective Goods and Scrap Materials problem if theon SMEs Andana. The method used by the author is the descriptive analysis of the method of data collection through literature review, observation and interview. Writing of the results it can be seen that the accounting treatment of Spoiled Goods, Defective Goods and Scrap Materials are applied to SMEs Andana've done well. Reporting of cost allocation is done if the Spoiled Goods, Defective Goods and Scrap Materials are appropriate, but SMEs need records Andana costs incurred if Spoiled Goods, Defective Goods and Scrap Materials