Analisis Pencatatan dan Penilaian Persediaan Barang Dagang Berdasarkan PSAK No 14 Pada PT United Dico Citas Samarinda

Abstract

The treatment of the method of recording and evaluating inventory properly and correctly is absolutely necessary. This is because the inventory post has a considerable influence in the financial statements, namely in the balance sheet and in determining the cost of inventory in the income statement. The purpose of this study was to find out and analyze the recording and valuation of merchandise inventory at PT United Dico Citas Samarinda in accordance with or not with PSAK No. 14 of 2008 concerning inventory.

The analytical tool used in this study is Comparative using PSAK No. 14. Statement of Financial Accounting Standards (PSAK) No. 14 of 2008.

The analysis shows that the process of recording and valuing merchandise at PT United Dico Citas Samarinda in 2018 has used the perpetual method in recording and uses the First In First Out (FIFO) method in assessing such inventory in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK ) No. 14.

The conclusion of this study is the recording and valuation of merchandise inventory at PT United Dico Citas Samarinda in 2018 in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No. 14 where recording of merchandise inventory uses perpetual, and valuation is carried out using the First In First Out (FIFO) method.