Analisa Akuntansi Persediaan Sesuai Dengan PSAK No 14 Pada PT. Indomarco Prismatama Cabang Medan

Merchadise Inventory is assets available for sale in normal activity of company. The main problem in the inventory accounting is inventory recording and valuation of inventory. This case support of writer to make a research namely to know the application of policy inventory accounting in PT Indomarco Prismatama Cabang Medan has confortable in PSAK No. 14. In this research the writer uses the descripive method. Data used by writer is gained from division accounting and data period in April 2010. The writer collects data by study of documentations. The kind of data used in this research is secondary data. Data gained collected, interpreted, analyzed and described to know the problem and seek the solution.PT Indomarco Prismatama Cabang Medan represent the peripatetic company that sales of daily need of pepole. Their inventory named as merchadise inventory. From result of writer researsh see that PSAK NO. 14 have been aplied. This matter is visible from system of record- mkeeping ang method of inventory assestment been conducted as according to accounting pricnciple.