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Penilaian dan Pencatatan Persediaan Barang Dagang pada CV. Multi Jaya Mandiri
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Sihombing, Amelia Tresia
Subject
Akuntansi Biaya 
Datestamp
2023-09-11 08:13:38 
Abstract :
Valuation and recording of merchandise inventory is an important process in accounting that involves determining the value of inventory held by a company. The average method is one of the methods used to value merchandise inventory, where the average price of inventory is calculated and used to estimate the value of the remaining inventory. CV. Multi Jaya Mandiri Is a company engaged in the supply of electronic goods that does not properly record its inventory. the possibility of negligence in recording transactions can affect the average price significantly. Several important steps are involved in the average method for valuing and recording merchandise inventory. First, it is necessary to record the purchase or production of merchandise and the initial inventory owned by the company by applying the perpetual recording method. Then, the average price of inventory is calculated by dividing the total cost of purchasing or production by the number of units of merchandise available. The results of the study show that applying the average inventory valuation method can help reduce problems that occur in CV. Multi Jaya Mandiri with merchandise inventory, because it is considered very effective and accurate in ensuring reliable and transparent financial reports. 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Tri Bhakti