dr Cash

saldo awal
6
1s
3s
7s

harga/kg jumlah barang dr inventory

Rp 10,000 50 pembelian 1

Rp 11,000 20 pembelian 2
Rp 12,000 200 pembelian 3
Rp 12,000 100 pembelian 4
Rp 12,000 300 pembelian 7
ongkoskirim (freight in) 7
670 5s
6s

70 kg
fifo Rp 720,000 50 Rp 10,000 20
lifo Rp 840,000 70 Rp 12,000
average Rp - 70 Rp -
 Cash cr dr account pa
Rp 50,000,000 1 Rp 500,000 5
Rp 1,200,000 3 Rp 2,200,000
Rp 300,000 7 Rp 3,400,000
Rp 1,500,000 6s Rp 1,500,000
Rp 4,100,000

inventory cr
Rp 500,000 3 Rp 200,000 discon

Rp 220,000 4 Rp 100,000 discon

Rp 2,400,000 5 Rp 600,000 retur
Rp 1,200,000 6 Rp 1,200,000 retur
Rp 3,600,000 7 Rp 300,000 discount
Rp 100,000 1s Rp 200,000 penjualan 10
Rp 600,000 2s Rp 100,000 jual 10
Rp 1,140,000 3s Rp 1,140,000 jual 100
4s Rp 600,000
7s Rp 3,600,000

Rp 11,000
 account payable cr dr
Rp 600,000 2 Rp 220,000 3s
4 Rp 1,100,000 4s
5s
6s
7s

dr freight out
7s Rp 100,000

periodic
dr purchase
pembelian 1 Rp 500,000
pembelian 2 Rp 220,000
pembelian 3 Rp 2,400,000
pembelian 4 Rp 1,200,000
pembelian 7 Rp 3,600,000
ongkoskirim (freight in) 7 Rp 100,000

Rp 8,020,000

Rp 5,620,000
 dr cogs
1s
sales cr 2s
Rp 100,000 1s Rp 300,000 3s
Rp 50,000 2s Rp 160,000 4s
Rp 750,000 3s Rp 1,600,000
Rp 1,500,000 4s Rp 800,000
Rp 300,000 7s Rp 4,500,000

cr

dr Account rec

2s
purchase cr 4s
3 Rp 200,000 discon
4 Rp 100,000 discon
5 Rp 600,000 retur
6 Rp 1,200,000 retur
7 Rp 300,000 discount

Rp 2,400,000
 cogs cr
Rp 200,000 5s Rp 600,000
Rp 100,000 6s Rp 1,140,000
Rp 1,140,000 7s Rp 3,600,000
Rp 600,000

Account receivable cr

Rp 160,000 5s Rp 750,000
Rp 750,000
 dr
saldo awal
6
1s
3s
7s

harga/kg jumlah barang dr in

Rp 10,000 50 pembelian 1

Rp 11,000 20 pembelian 2
Rp 12,000 200 pembelian 3
Rp 12,000 100 pembelian 4
Rp 12,000 300 pembelian 7
ongkoskirim (freight in) 7
670 5s
6s

70 kg
fifo Rp 720,000 50 Rp 10,000 20
lifo Rp 840,000 70 Rp 12,000
average Rp - 70 Rp -
 Cash cr dr account pa
Rp 50,000,000 1 Rp 500,000 5
Rp 1,100,000 3 Rp 2,200,000
Rp 300,000 7
Rp 1,500,000 6s Rp 1,500,000
Rp 4,100,000

inventory cr
Rp 500,000 3 Rp 200,000 discon

Rp 220,000 4 Rp 100,000 discon

Rp 2,400,000 5 Rp 550,000 retur
Rp 1,200,000 6 Rp 1,100,000 retur
Rp 3,600,000 7 Rp 300,000 discount
Rp 100,000 1s Rp 200,000 penjualan 10
Rp 600,000 2s Rp 100,000 jual 10
Rp 1,140,000 3s Rp 1,140,000 jual 100
4s Rp 600,000
7s Rp 3,600,000

Rp 11,000
 account payable cr dr
Rp 550,000 2 Rp 220,000 3s
4 Rp 1,100,000 4s
5s
6s
7s

dr freight out
7s Rp 100,000
 dr cogs
1s
sales cr 2s
Rp 100,000 1s Rp 300,000 3s
Rp 50,000 2s Rp 160,000 4s
Rp 750,000 3s Rp 1,600,000
Rp 1,500,000 4s Rp 800,000
Rp 300,000 7s Rp 4,500,000

cr

dr Account rec

2s
4s
 cogs cr
Rp 200,000 5s Rp 600,000
Rp 100,000 6s Rp 1,140,000
Rp 1,140,000 7s Rp 3,600,000
Rp 600,000

Account receivable cr

Rp 160,000 5s Rp 750,000
Rp 750,000