Analisis Akuntansi Persediaan Barang Dagang Berdasarkan Psak No. 14 pada Pt. Enseval Putera Megatrading, Tbk

Abstract

This study aims to determine the suitability of the application of Accounting Standards regulated in PSAK NO. 14 with PT. Enseval Putera Megatrading Tbk. This comparative qualitative research was conducted through observation, interviews, and documentation of objects through interviews so that information was obtained from: manager, warehouse department, accounting department. With this research resulted that PT. Enseval Putera Megatrading Tbk uses the perpetual inventory recording method, where every transaction that occurs is recorded in a journal. The inventory valuation method used is the FIFO (First In First Out) method and the researcher sees that the inventory recording and valuation carried out by PT. Enseval Putera Megatrading is in accordance with PSAK No. 14.