PERLAKUAN AKUNTANSI PERSEDIAAN BARANG DAGANG PADA CV DINAR JAYA ABADI

The manufacturing company is a company that makes the raw materials into finished goods. This research is a study on the CV Dinar Jaya Abadi that focuses on the garment with the title "Accounting Treatment Merchandise Inventory on CV Dinar Jaya Abadi". The aim in this study to determine how the accounting treatment for inventories of merchandise in CV Dinar Jaya Abadi. This study was a descriptive form to describe the accounting treatment merchandise inventory in manufacturing companies. The data obtained by direct observation and collecting secondary data as evidence of transactions in the last three months and card stock. The results of research in the form of card stock T-shirts with various kinds of colors are available. The results showed that the accounting treatment in CV Dinar Jaya Abadi is not in accordance with what has been taught in the course, the advice given is on the card stock should be clarified with the price column and preferably CV Dinar Jaya Abadi provide financial statements. Keywords: Merchandise Inventory, Inventory Car