Perpetual Sistem

45 tins in the stockroom.

Perpetual sistem. Sistem pencatatan perpetual ini akan membuat catatan setiap kali terjadi mutasi persediaan seperti pembelian penjualan atau retur pembelian. By contrast the perpetual system keeps track of inventory balances continuously with updates made automatically whenever a product is received or sold. Periodik periodic inventory system sistem pencatatan periodik ini akan mencatat transaski mutasi pembelian ke dalam akun pembelian yang merupakan akun sementara dan harus dilakukan pengecekan fisik terhadap persediaan di akhir periode atau biasa. Umumnya pencatatan barang dagang dalam perusahaan dagang digunakan dengan menggunakan metode pencatatan yang sering kita kenal dengan sebutan sistem periodik dan sistem perpetual.

Nah pada kesempatan kali ini kami akan membahas mengenai kedua sistem pencatatan tersebut secara singkat dan lugas. The periodic and perpetual inventory systems are different methods used to track the quantity of goods on hand. The more sophisticated of the two is the perpetual system but it requires much more record keeping to maintain the periodic system relies upon an occasional physical count of the inventory to determine the ending inventory balance and the cost of goods sold while the perpetual. Pencatatan secara perpetual berguna untuk menyediakan laporan bulanan kuartalan ataupun laporan interim.

Under a perpetual inventory system you d change the inventory every time a tin of tomatoes was sold usually with computer software that tracks every sale 30 april 50 tins in the stockroom 2 may 2 tins sold. And so on until the end of may. Sistem persediaan perpetual sistem pencatatan persediaan barang dagang pada perusahaan dagang menggunakan sistem perpetual perusahaan akan mencatat setiap mutasi yang terjadi pada persediaan barangnya. The system works best when coupled with a computer database of inventory quantities and bin locations which is updated in real time by the warehouse staff using wireless bar code scanners or by sales clerks using point of sale.

Jadi daftar hitung persediaan akan selalu menunjukkan nilai persediaan pada setiap saat. Has a continuously or perpetually changing balance because of the above entries. 48 tins in the stockroom 5 may 3 tins sold. Is debited whenever there is a purchase of goods there is no purchases account is credited for the cost of the items sold and the account cost of goods sold is debited.

Perpetual inventory is a method of accounting for inventory that records the sale or purchase of inventory immediately through the use of computerized point of sale systems and enterprise asset. Perpetual inventory is by far the preferred method for tracking inventory since it can yield reasonably accurate results on an ongoing basis if properly managed.

kata2