Penerimaan / Pengeluaran Barang

GL account persediaan

Jurnal yang terbentuk pada saat Goods Receipt to project stock:
Debit: Persediaan Bahan
Credit: GR/IR Clearing

Jurnal yang terbentuk untuk barang yang tidak dijadikan stok :
Debit : Biaya Pemakaian Bahan
Credit : GR/IR Clearing


GL account Goods issue ke cost center dan project

Jurnal pengeluaran barang baik ke cost center maupun ke project:
Debit: Biaya Pemakaian Bahan
Credit: Persediaan Bahan

 

 

pic source : https://www.google.co.id/search?q=inventory+management+icon&source=lnms&tbm=isch&sa=X&ved=0ahUKEwiVq4_G2MzXAhUMo5QKHe9YAGQQ_AUICigB&biw=1366&bih=588#imgdii=wYFtQ2X7HiPWGM:&imgrc=xC94DnIyMQz-HM:

Advertisements

Leave a Reply

Please log in using one of these methods to post your comment:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s