Perlakuan Akuntansi Penjualan Konsinyasi pada On Market Go+ Surabaya
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Institusion
Universitas Katolik Darma Cendika
Author
Marthianus, Stevani Angelina
Subject
HG Finance
Datestamp
2020-12-19 13:02:43
Abstract :
Consignment sales is a sale where the items sold are entrusted by one party to the other party. This business is also knowns as entrusted business or profit sharing business. Consignment sales treated differently than ordinary sales. As of the right accounting treatment gives the best results in company financial information arrangements. This research?s sole purpose is to better understand the consignment sales? accounting treatment that includes recognition, measurement, recording, reporting that are applied to On Market Go+ Surabaya. On Market Go+ Surabaya is one type of trading business in Surabaya that applies the consignment sales system. Research methods include descriptive qualitative research that uses quantitative data by using data accumulation techniques that includes observation and interview techniques. At the end of this research, it can be concluded that companies these days still require adjustment in doing admission, measurement as far as registration of every transactions done in order to give proper and correct financial information for financial report user.
Consignment sales is a sale where the items sold are entrusted by one party to the other party. This business is also knowns as entrusted business or profit sharing business. Consignment sales treated differently than ordinary sales. As of the right accounting treatment gives the best results in company financial information arrangements. This research?s sole purpose is to better understand the consignment sales? accounting treatment that includes recognition, measurement, recording, reporting that are applied to On Market Go+ Surabaya. On Market Go+ Surabaya is one type of trading business in Surabaya that applies the consignment sales system. Research methods include descriptive qualitative research that uses quantitative data by using data accumulation techniques that includes observation and interview techniques. At the end of this research, it can be concluded that companies these days still require adjustment in doing admission, measurement as far as registration of every transactions done in order to give proper and correct financial information for financial report user.
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