AKUNTANSI PENILAIAN DAN PENCATATAN PERSEDIAAN STONEWARE MENJADI BAHAN BAKU KERAMIK SEBAGAI DASAR PENENTUAN LABA KOTOR YANG WAJAR MENURUT TEORI AKUNTANSI KEUANGAN

Abstract

The aims of this research that relate stoneware inventory to ceramics raw
material were : (1) Calculate value of ending inventory as component of current asset
by inventory valuation method; (2) Calculate of cost of goods sold

as component of
income statement; (3) Record of ending inventory and cost of goods sold use phisic
and perpectual method; and (4) Determinate influence of

inventory valuation method

to gross

profit. The research results that relate stoneware to ceramics raw material
were : (1)The using of recording method (physic and perpectual) and valuation (first
in first out, last in first out, and moving average) at UPT PSTKP Bali technology
services influence of financial statements element, such as ending inventory, cost of
goods sold, and gross profit; (2) The using of physic method into record stoneware
could influence : (a) ending inventory : decrease 4,37% (last in first out method),
decrease 1,17% (weighted average method), (b) cost of goods sold : increase 0,09%
(last in first out method), increase 0,02% (weighted average method), (c)

gross
profit : decrease 1,02% (last in first out method), decrease 0,27% (weighted average
method); (3) The using of perpectual method into record stoneware could influence :
(a) ending inventory : decrease 1,26% (first in first out method), decrease 4,37% (last
in first out method), increase 2,76% (moving average method), (b) cost of goods sold
: decrease 0,08% (first in first out method), increase 0,09% (last in first out method),

decrease 0,05% (moving average method), (c)

gross profit : increase 0,91% (first
in first out method), decrease 1,02% (last in first out method), and increase 0,65%
(moving average method); (4) If the buying price is increase too, so that the using of
first in first out method would increase ending inventory, decrease cost of goods sold,
and increase gross profit; and (5) If the buying price is decrease too, so that the using
of first in first out method would decrease ending inventory, increase cost of goods
sold, and decrease gross profit.