ANALYSIS OF CONTROL SYSTEMS ACCOUNTING RAW MATERIAL INVENTORY PURCHASES PT. WIRA TULADA PERKASA

Theresia Ratnaningrum Edi

Abstract


In each company,the purchase is a transaction most often done to meet theneeds of the company. The terms of the purchase itself is atransaction conducted by a company to hold the goods canbe sold to consumers in order to gain prot. But, of coursepurchases made by dierent manufacturing companies witha commercial company. In manufacturing companies, thepurchase is made to meet the needs of raw materials tomeet the production process, while the trading companymaking the purchase to fulll the inventory will be sold di-rectly to consumers. In this case the terms of purchase areall kinds of transactions made to meet the needs of raw ma-terials and supplementary materials to meet the productionprocess, in which the raw material will change shape, so itcan be used by consumers. This required the purchase ofinventory purchase accounting control system that includesa variety of procedures are very complex, requiring the co-operation of related sections within the company to create agood system of internal control. Object of this study is PT.Wira Tulada Perkasa which is engaged in manufacturing,especially ordendil motor. PT. Wira Perkasa Tulada makepurchases to meet the needs of raw material inventory tobe used in the production process. Of course in a purchasetransaction of PT. Wira Tulada Perkasa conducted an in-ternal control system in which all the parts associated withthe purchase system work together and no one part is doingdouble duty. Penamaan File: 21207091

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