HYSICAL SYSTEM AVAILABILITY CALCULATION OF COMMERCE IN PT MATA- HARI DEPARTMENT STORE, Tbk

P Arnila Dwi Lestari

Abstract


Abstract|
Undergraduate Program, 2011 Gunadarma University
http://www.gunadarma.ac.id Key Words: Physical Inven-
tory Counting System ABSTRACT : Physical inventory
counting system in general merchandise carried by the
company to calculate the physical inventory stored in
warehouses. The results are used to hold the parts
warehouse and the inventory cards on the reliability
of the inventory records are held. PT MATAHARI
DEPARTMENT STORE, Tbk conduct a recount if the
result does not match the physical count of inventory
accounting records. It is not eective, because it takes
more time. The method used in practical work is in the
form of primary data types (physical count of inventory
systems merchandise PT MATAHARI DEPARTMENT
STORE, Tbk) and theoretical literature on the books. Data
collection techniques used include observation techniques,
interviews, and book study. The aim of this practical
work was to determine the physical count of merchandise
system and know the Internal Control System (SPI) to the
system of physical count of merchandise inventory on the
PT Matahari Department Store, Tbk. From the results
of practical work known to the documents used in the
physical count of merchandise inventory is a physical count
cards, and lists the results of physical counts. Accounting
records used are software inventory, warehouse cards, and
general journals. Related organizations such as physical
inventory counting committee (in charge, data collection,
supervisors, executive coordinator, counters and timers,
and helpers), expeditions, and the warehouse.

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