PENERAPAN PSAP 05 TENTANG AKUNTANSI PERSEDIAAN PADA KANTOR INSPEKTORAT KAB. BANTAENG

Abstract

This research aims at finding out the suitability of Inventory Accounting in Inspectorate Office of Bantaeng based on PSAP 05 in 2010. Inventory accounting is inventory recognition, inventory measurement, inventory expense, inventory disclosure. The data analysis method is descriptive comparative, it compares the inventory accounting applying in Inspectorate Office of Bantaeng with PSAP 05 in 2010. The data collection technique was documentation. Documentation is a supporting data such Financial Report of Inspectorate Office of Bantaeng. The results conclude that the inventory accounting applied is based on PSAP 05 in Inspectorate Office of Bantaeng is in accordance with PSAP 05 2010.