Analisis Perlakuan Akuntansi Persediaan Berdasarkan PSAK No. 202 pada TB. Perdana
DOI:
https://doi.org/10.69714/gmrafn44Keywords:
Accounting Treatment, Inventory, PSAK No. 202Abstract
Inventory is an important current asset for trading companies; therefore, its accounting treatment should comply with PSAK No. 202 to ensure the reliability of information presented in financial statements. This study aims to analyze the compliance of inventory accounting treatment at TB. Perdana with PSAK No. 202, which covers measurement, recognition as an expense, and disclosure. This study uses a descriptive method with a qualitative approach. Data were collected through observation, in-depth interviews with inventory staff, and documentation. The analysis was conducted by comparing the company’s practices with the provisions of PSAK No. 202. The results of the study indicate that the accounting treatment of inventory at TB. Perdana is in accordance with PSAK No. 202. Inventory is measured based on acquisition cost and the FIFO method is used to determine the inventory cost formula; inventory is recognized as cost of goods sold when the goods are sold; and inventory is disclosed as a current asset on the balance sheet and as cost of goods sold on the income statement.
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