THE CALCULATIONS BASED ON THE TREATMENT PRODUCTS THAT DAMAGED IN THE ACCOUNTING CV. Milena EXPERTINDO

Lydia Fransisca

Abstract


In the production process, manufac-
turing companies are always trying to avoid being damaged
goods, but dicult to get away from it - the event of dam-
aged goods (spoiled goods), defective (defective goods), the
remaining items (scrap) and articles garbage (waste). De-
fective product is a product that does not nd the quality
standard that has been established, can not be repaired eco-
nomically be a good product. To determine the accounting
treatment of defective products that occur in the company,
the authors implement the treatment of a defective product
based on the calculation of accounting on the CV. Milena
Expertindo. The purpose of this study was to determine
what treatment company to handle the occurrence of de-
fective products, to calculate how big the company's losses
due to the occurrence of defective products in October 2010
and nd out whether the treatment by the company against
defective products in accordance with applicable accounting
standards. From the results obtained in mind that the re-
sults are similar and in accordance with the calculation of
the writer, it's just not really use the company's calculations
should be made in the calculation of the accounting treat-
ment of a defective product and the company does not use
the journal in the recording of a defective product as well as
on accounting standards. In the calculation of the income
statement by the authors, the company suered losses of
Rp. 2.7 million because the sale of defective products liable
for 45

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