PERLAKUAN AKUNTANSI ATAS PERSEDIAAN SUKU CADANG PADA PT. PANJI PERKASA PERDANA MOTOR SURABAYA

the purpose of this study is to determine how the inventory accounting standard to be implemented in PT. Panji Perkasa Perdana Motor This research used observation and interviews method, a method that conduct researching directly and record the information required in order to obtain accurate data and give some questions to the finance department to obtain data related to the problems. The result is Accounting implementation in inventory of PT. Panji Perkasa Perdana Motor, has adopted Statement Inventories Based On SAK ETAP, Inventories. A kind of inventory recording method conducted by PT. Panji Perkasa Perdana Motor is periodic method. Keywords: Inventory, Item Management, Accounting Implementation