ANALISIS PENERAPAN METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG PADA PD RATU AMAL PALEMBANG

THE ANALYSIS OF APPLICATION RECORDING AND VALUATION METHOD OF MERCHANDISE INVENTORY AT PD RATU AMAL PALEMBANG Ana Zahara, 2014 ( xiii + 68 pages) Email: zaharaana@yahoo.co.id The final report is structured to determine the application recording and valuation method of merchandise inventory at PD Ratu Amal Palembang. Data used in the preparation of the final report was obtained from the company through interviews, observation and documentation. Based on the data obtained, the recording and valuation of merchandise inventory at the company is not in accordance with generally accepted accounting standards. Listing of merchandise inventory has been recorded on card stock, but the card stock is not using any method. Merchandise inventory valuation also not using any method, ending inventory assessed by multiplying the final purchase price by the number of units of inventory at the end of the accounting period. Based on the results of the analysis, the company should use the perpetual method to doing inventory records, because with these methods the company can determine the value of ending inventory at any time without having to do a physical count to the warehouse. As for the merchandise inventory valuation, the company should use the MPKP method, because the company can produce a gross profit is greater than the average method. Keywords: Methods of Recording and Valuation of Inventory, Perpetual Method,MPKP Metho