PERLAKUAN AKUNTANSI PERSEDIAAN TINTA PASTA PADA CV MITRA SETIA SEJAHTERA

CV MitraSetia Sejahtera is a trading company is a supplier of ink or ink provider for customer. This company has been established and recognized by the agency in 2010. This study aims to determine the accounting treatment for inventories ink pasta in CV MitraSetia Sejahtera. Calculation or recording of used CV MitraSetia Sejahtera is perpetual method, purchases and sales that will be recorded in the inventory card. The FIFO method is a method of recording goods into the warehouse first, the goods are first sold.CV MitraSetia Sejahtera shipping on using FOB shipping point and FOB destination. Recognition of the company’s inventory at the time of purchase and sales method and the time when the end of the period used to calculate the stock taking back the existing inventory. Measurement of inventories using cost of goods sold. Presentation of inventories using the balance sheet, income statement, cash flow notes, records of financial flows, statement of changes in capital. Keywords: Accounting, invento