ANALISIS PENERAPAN PENCATATAN DAN PENILAIAN PERSEDIAAN DALAM MENENTUKAN PERSEDIAAN AKHIR PADA TOKO MULAK MERIAH BAN PALEMBANG

The Analysis of Recording Application and Assessment Inventory to Deterimine Final Inventory at Toko Mulak Meriah Ban Palembang. Puji Lestari, 2016 (xiii + 92 page) Email: pujilestari2747@gmail.com The purpose of this final report is to know the note system and the available value of item in Toko Mulak Meriah Ban Palembang. Based on the data has been collected from interview, observation, and documentation. Noting and the available value of item in this company is still not same like SAK-ETAP No.11 in 2013. Noting the available of item has done noted the selling transaction otherwise for the buying transaction is only saving the document. The scoring of available item has done dealing the real price of selling because the company is always deal the the real price of selling with the first price for the item that has bought and also the last price for the item that has bought so, will be effect for the value in the last item that always available, the main selling and gross profit. According from the writer analysis uses the note perpetual system in noting the item that comes and goes because, with the perpetual system the company can know the stock of itme and the last available value in everytime without do the physic counting in the werehouse for the available value must be using the method of FIFO