摘要:Physical inventory counting system is generally implemented by companies tocalculate the physical inventory that is stored in the warehouse, which proceedswere used to hold accountable the warehouse and the inventory cards and thecard costs about the reliability of inventory records it has collected. PTMETINDA ERA SAKTI conduct a recount if the results of a calculation doesnot comply with the accounting records of inventories. It is not effective,because it will require more time. The method used in practical work is in theform of other types of data between the primary data (physical inventorycounting system PT METINDO ERA SAKTI) and secondary data (on the theoryof literature books), while the data collection techniques used includeobservation techniques, interview and literature study. Known from the workpractices used in the system document the physical count inventory of finishedgoods is the list of goods and inventory labels, while the accounting recordswere used as a stock card, the card warehouse and general ledger. Organizationsinvolved in the system physical inventory of finished goods penghitungnainclude physical inventory counting committee (chief executive, executive andteam coordinator), administrative and warehouse.