Professional Documents
Culture Documents
Lailatus Sholikhah
170810301043
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INVENTORY
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INVENTORY COVERAGE
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EXAMPLE INVENTORIES
Inventories can consist of:
• Consumer goods
• Ammunition
• Material for maintenance
• Reserve tribe
• Stock up for strategic purposes / just in case
• Excise ribbon and leges
• Raw material
• Work in progress / semi-finished
• Land / building for sale or handed to the community
• Animals and plants, to be sold or handed over to the
community
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EXAMPLE INVENTORIES
Inventory Acknowledged :
• When the potential future economic benefits are obtined
by the government and have a value or cost that can be
measured reliably
• Upon receipt or ownership rights and / or ownership are
transferred
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PENGUKURAN PERSEDIAAN
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PENGUNGKAPAN PERSEDIAAN
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PENCATATAN
• Perpetual Method
• Periodic Method
METODE PERPETUAL
Pembelian persediaan :
Dr. Persediaan 5.000
Cr.Kas di Bendahara Pengeluaran 5.000
Pemakaian persediaan:
Dr.Beban persediaan 3.000
Cr.Persediaan 3.000
Pemakaian persediaan:
Tidak dilakukan penjurnalan
Pemakaian persediaan:
Tidak dilakukan penjurnalan
Informasi tersedia
Persediaan 31/12/2020 7.000
Belanja Persediaan selama 2021 30.000
Persediaan 31/12/2021 10.000
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THANKS
ANY
QUESTION?