Analisis Pencatatan dan Penilaian Persediaan Berdasarkan PSAK No.14 pada PT Subur Lumintu

Abstract

Treatment of inventory recording and valuation methods is absolutely necessary. This is because the inventory post has a considerable influence on 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 judgment of merchandise inventory at PT Subur Lumintu according to PSAK No.14 concerning Inventory. The analytical tool used in this study is comparative by using PSAK No.14 Statement of Financial Accounting Standards No.14.

    The results of the analysis show that the process of recording and valuing PT Subur Lumintu's merchandise in 2022 has used the perpetual method of recording and uses the First In First Out (FIFO) method in assessing these inventories 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 Subur Lumintu in 2022 in accordance with the provisions in the Statement of Financial Accounting Standards (PSAK) No.14 where the recording of merchandise inventory uses a perpetual, and valuation is carried out using the First In First Out (FIFO) method).