Analysis of Implementation of Merchandise Inventory Accounting Information System And Merchandise Inventory Accounting Treatment (Case Study at PT. Sumber Alfaria Trijaya Branch of Titisan 3)

Abstrak

Inventory accounting information system and inventory accounting treatment are important considering that the inventory of trade goods must be managed properly for the smooth running of the business activities of trading companies. This study aims to determine the implementation of the accounting information system for inventory of trade goods and the accounting treatment of inventory of trade goods at PT Sumber Alfaria Trijaya Branch of Titisan 3. The research method used is descriptive qualitative method. Data collection is done by interview, observation, and documentation. The results showed that the inventory accounting information system implemented by PT Sumber Alfaria Trijaya Branch of Titisan 3 is good by carrying out established procedures related to inventory management. The inventory recording used is the computerized perpetual method and the inventory valuation applied is the FIFO (First In First Out) method.