ANALISIS SISTEM AKUNTANSI PERSEDIAAN BARANG DAGANGAN (STUDI KASUS PADA CV. BUMIGEMILANG TALUK KUANTAN)

Abstract

Inventory accounting system plays an important role to avoid cheating on company assets, especially inventory. With a good inventory system, existing inventory will be protected from possible recording errors or loss of merchandise accounting system applied in the CV Bumigemilang Karya.This study uses a qualitative description research method. Data obtained from the result of Observation, Interviews, and Documentation. The results of this study indicate that merchandise inventory accounting system at the CV. Bumigemilang Karya has been effective. This can be seen from the recording system and valuation method used by CV. Bumigemilang Karya, the PHYSICAL Recording System and the LIFO valuation method.