PerseoranganLaporan Keuangan GabunganPerseroan TerbatasAgen, CabangJoint VentureLK Agen, CabangLKPusat *Bandi, 2009ORGANISASI PEMBAHASANBentuk Usaha & Pencatatan *Bandi, 2009PENGELOMPOKAN AKUN (ekses transaksi)ДЄKUNDEBETKREDIT1ASET+-~ Akumulasi Depresiasi-+2UTANG-+~ Disagio Utang Obligasi+-3MODAL-+~ Disagio Modal Saham+-4PENDAPATAN-+~ Potongan Penjualan+-5BIAYA, HPP +-~ Potangan Pembelian-+

*Bandi, 2009PERSAMAAN DASAR (dlm ekses transaksi)Kredit/kananDebet/kiri=3412ДЄSETUTANGMODALPendapatn(Biaya)++- +Atau -+-+atau+_ *Bandi, 2009PERSAMAAN DASAR (dlm neraca)Bagian neraca kiri = debet berisi Aset kanan = kredit berisi U + MBentuk neraca: 1~ account, horisontal, bentuk T 2~ staffel, vertikalASET=UTANG+MODALKredit/kananDebet/kiri=A=U+MA=U+M +P -B+ laba (rugi) *Bandi, 2009BB PembantuLOGIKA (PROSES) AUDIT LAPORAN KEUANGANBuktiBk JurnalBk BesarLAP KEUANGAN:~Neraca~Lap. MnjmnSPMД«andi, 2009*BB PembantuSIKLUS (PROSES) AKUNTANSI KEUANGANBuktiBk JurnalBk BesarLAP KEUANGAN:~Neraca~Lap.

BiayaSIAAk Keu Menengah 2Ak Keu Menengah 1Ak Keu Lanjutan 1Ak Keu Lanjutan 2?Akuntansi Pengantar 2Ak. *Bandi, 2009Akuntansi Pengantar 1Mnj KeuanganKURIKULUM MENUJU AKL 1Ak. This paper analyzes the application in the consignment income recognition and measurement in retail companies to further examine its suitability with revenue recognition by PSAK 23, 2017.This study finds that the retail sub-sector companies have some similarities in recording consignment revenues and have obediently made disclosures related to consignment sales revenue following Peven though there was no specific PSAK regulating consignment.Bandi, 2009*AKUNTANSI KEUANGAN LANJUTAN 1Dr Bandi, M.Si., Ak Based on the examination of 93 companies regarding consignment transaction information, this study obtained a final sample of 10 companies. The population used in this study is the financial statements of 2017 from the retail sub-sector companies listed on the Indonesia Stock Exchange (IDX). The research method used in this research is qualitative descriptive by comparing data obtained from direct observations in a company with theories and financial accounting standards related to consignment income. The PSAK used in this study refers to Pon Corporate Revenues. Up to now, there is no specific Indonesia Statement of Financial Accounting Standards (hereinafter referred to as PSAK) that regulates the recognition, measurement, and disclosure of consignment revenues. This study aims to review the consignment income recognition and measurement from the consignee.

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