IMPLEMENTASI PERHITUNGAN HARGA POKOK PENJUALAN PADA APOTIK INARA DI KECAMATAN SUKAKARYA KABUPATEN MUSI RAWAS

Abstract

The aim of this study is to see the implementation of cost of good sold in Inara pharmacy. This study uses primary and secondary data then analyzed by using qualitative method through table and numbers provided and explained the data descriptively to describe the data collected. The result of this study shows that the cost of good sold from this pharmacy has been appropriated with accountancy calculation. However the calculation is ineffective in determining the profit because the margin is bigger from sale cost. Sale cost has obtained but still there's addition value to set with market price around local market. The note of inventory is by using perpetual method to record in and out stock and by using FIFO to check in selling the goods. The sale and purchase in Inara pharmacy is done though cash for the supplier and the consumer.