Perlakuan Akuntansi atas Persediaan Barang pada PDAM Surya Sembada Kota Surabaya

This research was conducted at the Surya Sembada Municipal Water Company in Surabaya as the object of research. PDAM is a company engaged in drinking water management services. The company recognize inventories as goods in the form of material or equipment for use in the production process or supply of water in customers.. The purpose of this study is to find out how accounting treatment includes recognition, measurement, recording, and presentation of the inventory of PDAM Surya Sembada in the city of Surabaya. The method used in this research is descriptive method. This research was conducted using secondary data and primary data. Data collection technique used include documentation and interview. The results of this study indicate that PDAM Surya Sembada Surabaya City has implemented a good accounting treatment based on applicable accounting standard. Inventories are recognized when spending BAHP and are measured at cost. Recording of purchases or use of inventory is done using a journal or diary. Inventories are presented into current assets on the government balance sheet. Keyword: Accounting Treatment, Inventory, PDAM Surabay