ANALISIS SISTEM AKUNTANSI PERSEDIAAN BARANG DAGANG SUKU CADANG PADA CV. ZAM-ZAM HONDA MOTOR LUBUK JAMBI

The purpose of this research is to identify and to evaluate the problems, obtacles and necessity ofaccounting system in the company so that the revision can be proposed. The system analysis is done to help CV. Zam-Zam Motor Lubuk Jambi meke sure that sparepart inventory accounting system applied has no susceptibility to damage to company. The method used is descriptive research. Data analysis method used is qualitative method, a method that describes a problem associated with data collection, manage data, analyze the data and draw conclusions. The result showed that the method ofrecording inventories at the company did not use perpetual or periodic recording and the valuation method used by the company was also not one ofthe inventory valuation to SFAS 14. W71ile the presentation in the company'sfinancial statements using the income statement and balance sheet. Based on the results ofresearch conducted, the author can conclude tha the accounting system for merchandise inventoo,' is not yet in accordance with SFAS 14