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Course STIE MULIA PRATAMA - AKUNTANSI KEUANGAN I
Week 12 Inventory (1)
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Week 12 Inventory (1)
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| Learning Objectives | Mahasiswa mengerti dan faham : 1. Inventory atau persediaan 2. Penggolongan inventory 3. Metode penilaian inventory 4. Metode pencatatan inventory 5. Pengakuan, Pengukuruan, Pencatatan dan pelaporan inventory 6. Pengungkapan inventory |
| Teaching Materials | 1. Modul ppt yang telah diupload 2. Buku text - Kieso Vol. 1 Ch.8; 3. PSAK 14 Inventory (SAK 2015). |
| Teaching Methods | 1. Tutorial 2. Latihan soal-soal |
| Indicator | Mahasiswa mampu dan mengerti dalam mengerjakan soal-soal kasus yang telah diberikan tentang persediaan |
| Resources: presentation video |
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| Content | (1) Definition and classification of inventory: raw materials, work-in- process, and finished goods (2) System for maintaining inventory records: perpetual system or periodic system (3) Cost flow assumption: special identification, FIFO |
Materi Kuliah:
