ANALISIS PENERAPAN AKUNTANSI PENJUALAN KONSINYASI MINIMARKET BASMALAH KLAKAH

Authors

  • Musrifah Musrifah STIE WIdya Gama Lumajang

Keywords:

Sales, Consignment Revenue, Consignment Sales Recording, Delivery of Goods and Goods Receipts

Abstract

This study aims to know about the accounting treatment whether it is in accordance with PSAK No. 23 for consignment sale transaction at minimarket basmalah klakah. The research method used is the method of qualitative analysis, which describes the calculation of consignment sales that exist in minimarket basmalah klakah, with the calculation of consignment sales. The results show consignment sales have an effect on consignment sales revenue in minimarket basmalah klakah, Revenue can be regarded as a measure of achievement of management in a success and failure in a company

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Published

2021-06-10

Issue

Section

Articles