EVALUASI PENERAPAN METODE PENILAIAN PERSEDIAAN BARANG DAGANGAN PADA CV. ADITYA MELIAWAN

Abstract

Inventory is one of the current assets owned by the company. Inventories can be in the form of merchandise belonging to the company or goods that are available for sale. Statement of Financial Accounting Standards governing inventories is Statement of Financial Accounting Standards (PSAK) No. 14. The purpose of this paper is to evaluate the suitability of the method of recording and valuing merchandise inventory on the CV. Aditya Meliawan with PSAK No.14. The type of data collected is primary data and secondary data. Primary data were obtained from interviews, while secondary data were obtained from companies in the form of recording and valuing inventory items in accordance with PSAKNo.14. Data analysis method used is qualitative data analysis. The results of this study indicate that  the recording and valuation methods of merchandise inventory applied by CV. Aditya Meliawan is in accordance with PSAK No. 14.