ANALISIS PENERAPAN PSAK 14 TENTANG AKUNTANSI PERSEDIAAN STUDI KASUS PT XYZ

Abstract

Inventory is one of the assets owned by a company which is used to support the smooth running of the company's activities. Errors in inventory accounting cause the resulting financial reports to be invalid and unreliable for consideration in decision making. This research aims to analyze the accounting of merchandise inventory at PT XYZ in accordance with PSAK 14. The data collection method is through field studies using documentation and interview techniques. The results of the research show that the accounting for merchandise inventory at PT XYZ is in accordance with PSAK 14. The recording method applied by the company is the perpetual method. Recognition of inventory at the time of purchase is recognized in the period in which the goods are received, recognition of sales revenue and recognition of expenses for goods sold are recognized in the period handing over the goods to the buyer. Inventories are recorded at cost and valued using the average method. Inventory is presented in the statement of financial position, the cost of goods sold is presented in the comprehensive income statement. The company makes disclosures related to policies relating to inventory accounting in the notes to the financial statements.

Keywords: Akuntansi, Persediaan, PSAK 14, PT XYZ.