@thesis{thesis,
		author={MEENG  REINALDI SANGGA SUSILA},
		title ={PERLAKUAN AKUNTANSI PERSEDIAAN SUKU CADANG BERDASARKAN SAK ETAP PADA HONDA AHASS 08260 SURABAYA},
		year={2016},
		url={http://eprints.perbanas.ac.id/1016/},
		abstract={Honda Ahass Ketintang Motor is a commercial enterprise engaged to sell the products of vehicles and spare parts. In the sale of spare parts, the company requires internal controls to determine the existing inventory in warehouse. Control is useful to know the amount of inventory in the warehouse and for the consideration of decision making for the company. In SAK ETAP has set the accounting treatment for inventories of merchandise which include the recognition, measurement, recording and presentation of inventory. With the correct accounting treatment in the company, it will give a positive impact on the company\\\\\\\'s internal decision-making and planning company in the next period. 

Keywords: Treatment of Accounting, Inventory.}
		}