INVENTORY ADJUSMENT [PENYESUAIAN PERSEDIAAN]

|nventory Adjusment [Penyesua|an Persed|aanj ada|ar lorru||r yarg

oerlurgs| urlu| rercalal a|l|v|las peryesua|ar jur|ar persed|aar [lnvenror,| arlara
percalalar d| dergar calalar rarua| perusaraar [jur|ar l|s||
seoerarrya|. lrverlory Adjuslrerl |r|, rarya oer|a|u urlu| ller dergar jer|s
|nventory Part [Persed|aanj saja.
Pada saal Arda re|a|u|ar perg|rpular sa|do |ler |rverlory parl re|a|u| 0u|c|
3elup, alau pur |argsurg dar| reru L|sl ller, secara oromar|s a|ar
reroual|ar salu Forr lrverlory Adjuslrerl urlu| rercalal perg|rpular yarg ||la
|a|u|ar dar| 0u|c| 3elup alaupur dar| L|sl ller.
J||a da|ar per|ode oerja|ar lerryala lerdapal |esa|arar da|ar percalalar sa|do
ra|a ||la dapal |ore|s| dergar re|a|u|ar adjuslrerl re|a|u| Forr lrverlory
Adjuslrerl.

8er||ul a|l|v|las yarg dapal d|calal re|a|u| lrverlory Adjuslrerl [Peryesua|ar
Persed|aar| :
1. 3a|do AWa| Persed|aar (0per|rg 8a|arce Equ|ly ol lrverlory)
2. Peryesua|ar / Adjusrerl oararg r||arg alau rusa|.
3. Peryesua|ar / Adjuslrerl perer|raar oararg yarg ou|ar oerasa| dar| a|l|v|las
peroe||ar r|sa|rya: 8arluar, suroargar, alau selorar roda| oerupa oararg
dagarg.
1. Peryesua|ar/Adjuslrerl oararg |e|uar lelap| ou|ar urlu| a|l|v|las perjua|ar
r|sa|rya |ler sarp|e yarg d|oer||ar secara gral|s |epada cuslorer (proros|).

6ARA HEHUAT |NVENT0RY A0JU8THENT
1. K||| reru ulara Acl|v|l|es (Akt|f|tas} [ |nventory (Persed|aan} [ |nventory
Adjustment (Penyesua|an Persed|aan}.

2. Alau dapal d|ou|a dar| reru Exp|orer, K||| Toroo| lrverlory (Persed|aar) |a|u ||||
lrverlory Adjuslrerl (Peryesua|ar Persed|aar).

6ARA HEN6ATAT |NVENT0RY A0JU8THENT [PENYE8UA|AN PER8E0|AANj

UNTUK PENCURANCAN 8T06K

Keterangan :
1. Adj.No. : roror adjuslrerl / peryesua|ar yarg secara oloral|s lerus oerlaroar.
2. Adj. 0ate : largga| peryesua|ar jur|ar oararg, pada largga| |r| a|ar leroerlu|
jurra| peryesua|ar.
3. Adj. Account : a|ur perarpurg r||a| peryesua|ar. urlu| |ord|s| oararg
oer|urarg, a|ur |r| a|ar oerada d| pos|s| 0eoel.
4. 0escr|pt|on : l|e|d urlu| rerual perje|asar alas peryesua|ar yarg d||a|u|ar,
1
2
3
4
7 8
9
5
5. |tem & |tem 0escr|pt|on : Kode & Nara oararg yarg rau d| sesua||ar.
. Un|t : ler|s| secara oloral|s rerg||ul| sell|rg dar| |ler.
7. 6urrent 0ty : l|e|d |r| a|ar ler|s| secara oloral|s sesua| dergar jur|ar sloc|
oararg yarg ada d| percalalar .
8. New 0uant|ty : l|e|d |r| d| |s| dergar jur|ar sloc| oararg sesua| dergar |eadaar
l|s||. (Currerl 0ly d||urarg jur|ar oararg yarg rusa|).
9. Tota| : a|ar ler|s| secara oloral|s dergar r||a| lPP dar| oararg yarg d|sesua||ar.

TAHP|LAN F0RH |NVENT0RY A0JU8THENT 8ETELAh 0| 8AVE

















6ARA HEN6ATAT |NVENT0RY A0JU8THENT [PENYE8UA|AN PER8E0|AANj
UNTUK PENAHAhAN 8T06K













3ele|ar d| save, |erud|ar
d|ou|a |ag|, ra|a larp||ar
lorr |r| a|ar oeruoar. Ko|or
New 0ty & 6urr. 0ty a|ar
oeruoar rerjad| 0ty 0|ff.
0|rara |o|or |r|
rerarpurg jur|ar oararg
yarg d| sesua||ar.
1
2 3
Keterangan :
1. Va|ue adjustment : l|e|d |r| rarus d|a|l|l|ar (d|cerlarg) urlu| peryesua|ar
oararg oerlaroar. 8eg|lu l|e|d |r| d|cerlarg, ra|a a|ar rurcu| laroarar |o|or
urlu| va|ue.
2. 6urrent 0ty : l|e|d |r| a|ar ler|s| secara oloral|s sesua| dergar jur|ar sloc|
oararg yarg ada d| percalalar , sedarg|ar New 0uant|ty : l|e|d |r| d| |s|
dergar jur|ar lola| sloc| oaru. (Currerl 0ly d| laroar jur|ar oararg yarg d|
|eleru|ar).
3. 6urrent Va|ue : l|e|d |r| a|ar ler|s| secara oloral|s dergar lola| C003 [lPP| dar|
oararg, sedarg|ar New Va|ue ada|ar |o|or yarg rarus d| |s| dergar rarga
po|o| d| currerl d|laroar dergar rarga po|o| oararg yarg rau d| laroar|ar.

6atatan :
urlu| peraroarar oararg, yarg rarus d| perral||ar ada|ar Adj. Account. Apao||a
oararg lerseoul oerasa| dar| |e|eo|rar percalalar sloc| ra|a a|ur yarg d|sarar|ar
ada|ar a|ur RETAlNE0 EARNlN0 (Laoa d| larar), |arera peryesua|ar lerseoul
rerpergarur| per|ode yarg |a|u. Telap| apao||a peryesua|ar oararg oerasa| dar|
suroer |a|r, ra|a a|ur yarg d|gura|ar o|asarya oerl|pe 0lrer lrcore (Perdapalar
La|r).

TAHP|LAN F0RH |NVENT0RY A0JU8THENT 8ETELAh 0| 8AVE



3ele|ar d| save, |erud|ar
d|ou|a |ag|, ra|a larp||ar
lorr |r| a|ar oeruoar. Ko|or
0ty & Va|ue a|ar oeruoar
rerjad| 0ty 0|ff & Va|ue
0|ff. 0|rara |o|or |r|
rerarpurg se||s|r qly &
va|ue.