CD Tugas Akhir
Perlakuan Akuntansi Persediaan Pada PT. Cahaya Anugerah Pekanbaru
Inventories are part of the current assets that have great value in a company. Inventories of merchandise is what determines the size of the profits made by the company.
This study aims to determine the accounting treatment for inventories at PT. Cahaya Anugerah.
PT. Cahaya Anugerah Pekanbaru is a company engaged in the field of trade. PT. Cahaya Anugerah has only one classification of inventory. PT. Cahaya Anugerah Pekanbaru consider buying pieces as a deduction from the purchase price. PT. Cahaya Anugerah Pekanbaru using FIFO. PT. Cahaya Anugerah Pekanbaru use perpetual inventory systems. In presenting their inventories, PT. Cahaya Anugerah Pekanbaru present inventory in the current assets on the balance of the order after cash and bank.
Keywords: Cost, Purchasing Pieces, Recording, Presentation Supplies
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