persediaan barang jadi<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

persediaan bahan baku<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

barang dalam perjalanan<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

persediaan barang dagang<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

Perhatikan kasus berikut!

 
CV Rogu adalah perusahaan furnitur yang memilih kayu jati sebagai bahan pembuatan sebuah produk. Hal tersebut dikarenakan kayu jati memiliki kualitas yang baik dan dapat bertahan dalam jangka waktu yang panjang. Produk yang dihasilkan adalah meja, kursi, lemari, dan kebutuhan rumah tangga lainnya.

Dalam kasus tersebut, kayu jati dapat dikategorikan sebagai &hellip;.<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;&nbsp;

1, 2, dan 3<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

1, 3, dan 4<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

2, 3, dan 4<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

2, 3, dan 5<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

3, 4, dan 5<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

Perhatikan daftar berikut! 
&nbsp;

<ol>
	<li style="text-align: justify;">Retur penjualan</li>
	<li style="text-align: justify;">Pendapatan lain-lain</li>
	<li style="text-align: justify;">Beban angkut pembelian</li>
	<li style="text-align: justify;">Pembelian barang dagang</li>
	<li style="text-align: justify;">Pelunasan sewa pabrik produksi</li>
</ol>

 
Transaksi yang berhubungan dengan persediaan barang dagang ditunjukkan oleh nomor &hellip;.<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

Delivery Order<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Purchases Order<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Cash On Delivery<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

FOB Destination<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

FOB Shipping Point<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Perhatikan kasus berikut!

 
Andi membeli barang dagang di PT Rogu. Barang tersebut telah menjadi milik Andi setelah keluar dari gudang PT Rogu. 
&nbsp;

Perjanjian jual beli dalam menentukan status kepemilikan barang yang digunakan PT Rogu adalah &hellip;.<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

persediaan disusun bertumpuk dan sesuai merk<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

harus melakukan perhitungan ulang oleh pihak independen<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

perhitungan akhir dapat ditentukan melalui suara terbanyak<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

informasi jumlah barang dibuat mengikuti data periode sebelumnya<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

penghitungan harus dilakukan oleh pegawai yang menyimpan persediaan<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

Yang termasuk aspek dalam pengendalian internal dalam mengontrol persediaan barang dagang sehingga terhindar dari kesalahan perhitungan adalah &hellip;.<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;