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Scirj, Volume X [2022]
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Scirj Volume X, Issue X, October 2022 Edition
ISSN: 2201-2796

ANALYSIS OF ACCOUNTING TREATMENT OF COCONUT FLOUR INVENTORY BASED ON STATEMENT OF FINANCIAL ACCOUNTING STANDARD NO. 14 AT PT PUTRA KARANGETANG MINAHASA SELATAN

Lusye C. Kumaat, Kiet Tumiwa, Roosje Awuy, Treesje A.C. Langi, Rudy A.J. Wowiling, Cysca A. J. Langi

Abstract: The purpose of this research was to determine the application of Accounting Treatment of Coconut Flour Inventory at PT Putra Karangetang Minahasa Selatan based on the Statement of Financial Accounting Standards No. 14. The research method used by the researcher, namely descriptive qualitative method, to describe the accounting treatment of coconut flour supplies based on the Statement of Financial Accounting Standards No. 14 at PT. Putra Karangetang Minahasa Selatan. The data used in this study, sourced from primary data and secondary data. Data collection techniques through interviews, observation, literature study and documentation. Data analysis techniques, namely data reduction, data presentation, data withdrawal and conclusion testing. The results showed that the recognition, measurement, recording, disclosure and presentation of inventories applied to PT Putra Karangetang Minahasa Selatan was in accordance with the Statement of Financial Accounting Standards No. 14 concerning the accounting treatment of inventories.

Reference this Paper: ANALYSIS OF ACCOUNTING TREATMENT OF COCONUT FLOUR INVENTORY BASED ON STATEMENT OF FINANCIAL ACCOUNTING STANDARD NO. 14 AT PT PUTRA KARANGETANG MINAHASA SELATAN by Lusye C. Kumaat, Kiet Tumiwa, Roosje Awuy, Treesje A.C. Langi, Rudy A.J. Wowiling, Cysca A. J. Langi published at: "Scientific Research Journal (Scirj), Volume X, Issue X, October 2022 Edition, Page 51-54 ".

Search Terms: Accounting Treatment, Statement of Financial Accounting Standards No.14

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