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Metode transfer pricing dan jurnal eliminasi atas konsolidasi internal di PT SUB
Each company has their own characteristics in the making of its financial statements. PT SUB is a timber processing company that has some factories. The factories are located in a different location in order to minimize transportation cost and to resist the quality of timber. PT SUB?s factories is divided into two categories, the first one is Jombang Factories which is a center factory and the one and only factory that can sell the product to third parties. Other factories are called children factory was bulit only to process raw material to work in process (for quality resistance). After work in process finished, periodically, they will be transferred to Jombang Factory. But in fact, each of inventory transferred was recorded as a purchase by Jombang Factory and a sales in all of children factory. Because PT SUB consists of some factories, management decided to record the financial transaction for each factory, the impact is the company must do internal consolidation to consolidate the record of each factory in the end of monthly and annual period. Two things explained above caused the company to applied transfer pricing system and made an elimination journal entries of inventory transfer from children factory to Jombang Factory.Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6225 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta Departemen Akuntansi FAkultas Ekonomi UI., 2008 |
|---|---|
| Edisi | - |
| Subjek | Transfer pricing Consolidated financial statements Auditing prosedures |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | ix, 55 p., 3 p. : il. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |