Analisis Sistem Akuntansi Persediaan

Abstract

Inventories are covering all goods owned by the company at a certain time, For the purpose of being sold or consumed in the normal operating cycle of the enterprise. Other assets Owned by the company, but not for sale or consumption, not included in the classification stock. The inventories to be reported in the financial statements have a role to play Very important, both the income statement and the balance sheet, because it affects the cost of goods sold, Net income and assets. Inventories to be reported in the general financial statements are The actual value (at acquisition cost) when creating the report, but so will Depending on the method of valuation and the method of recording the inventory used.