Analisis Pencatatan dan Penilaian Persediaan Barang Dagang Berdasarkan PSAK No. 14 Pada UD. Arjuna Baru

Abstract

Treatment of recording methods and assessment of merchandise inventory well and truly indispensable. This is because the merchandise inventory post has a considerable influence on the financial statements, namely in the balance sheet and in determining the price of the supply base in the profit and loss statement. The purpose of this study is to identify and analyze the appropriateness of the recording and assessment of the supply of  merchandise inventory according to the UD. Arjuna Baru based on PSAK No.14.

The analysis tool used in this study is Comparative using PSAK No.14 Statement of Financial Accounting Standards (PSAK) No. 14 Year 2018.

The basis for the theory used in this study is the Financial Accounting process which led to the preparation of corporate financial statements for use by both internal and external parties. This research hypothesis is recording and valuation of the supply of  merchandise inventory  on UD. Arjuna is not in accordance with PSAK No.14.

The results of the analysis show that the process of recording and grading merchandise inventory on UD. Arjuna Baru in January 2020 has used a perpetual method in its registration and used the First In First Out (FIFO) method in assessing its supply as such in accordance with the provisions of Financial Accounting Standards Statement (PSAK) No.14.

The conclusion of this study is the record and assessment of UD's supply of trade goods. Arjuna Baru has been in accordance with the provisions of PSAK No.14 for which the registration of inventory of goods is perpetual, and assessment is made using the First In First Out (FIFO) method.