PENERAPAN AKUNTANSI PERSEDIAAN SPARE PART PADA PT. MAKASSAR INDAH MOTOR

Abstract

The company must ensure there are no mistakes in determining the value, buying goods, to get an accurate financial report, because of this error will generate profits in income statement and the financial statements. Therefore the recording and consideration must be carried out appropriately and relevantly in order to provide accurate information in financial statements. This research aims at finding out the suitability of accounting for inventory at PT. Makassar Indah Motor with PSAK No. 14. The method used was qualitative method. Data collected by observation, interviews, and documentation and analyzed by descriptive analysis. From this research, it concludes that recording, inspection and presentation of spare parts inspection at PT. Makassar Indah Motor is in accordance with PSAK No. 14, while the acquisition of spare parts at PT. Makassar Indah Motor is not in accordance with PSAK No. 14.