Kajian Terhadap Beberapa Metode Penyusutan Dan Pengaruhnya Terhadap Perhitungan Beban Pokok Penjualan (Cost of Good Sold)

Juniady Slamed Setiawan
Journal article None • November 2001 Indonesia

Abstract

Every company must generate financial statement, that provide information about income, changes in financial position to whom that concerned. In preparing financial statement, each company has a power to choose the accounting methods and technics that recommended by Financial Accounting Standard. Accounting policies adopted by firm has a substanstial impact in financial statement.Therefore the company that has equal performance will report different result.This article try to present the impact of choosing depreciation method in calculating cost of goods sold.

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