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1 Mencari Persediaan akhir metode identifikasi khusus Gas Guzzlers

1 Pembelian Lap. Laba Rugi


1 Persediaan awal 1,500 40 60,000 Periode 30 maret (dalam sen
3 Pembelian 2,000 45 90,000
10 Pembelian 3,500 49 171,500 Pejualan 1800 x 60
20 Pembelian 2,000 55 110,000 5000 x 70
Brg Tersedia 9,000 431,500 Total Penjualan

2 Penjualan HPP
5 Penjulan 900 40 36,000 Persediaan Awal
900 45 40,500 Pembelian
30 Penjulan 400 40 16,000 Brg Tersedia d jual
500 45 22,500 Perseidan akhir
2,600 49 127,400 HPP
1,500 55 82,500
Total Penj 6,800 324,900 Laba Kotor

3 Persedian akhir
1 200 40 8,000
3 600 45 27,000
10 900 49 44,100
20 500 55 27,500
2,200 106,600
Gas Guzzlers
Lap. Laba Rugi Jurnal Umum
eriode 30 maret (dalam sen $)
Tgl Ket D K
108,000
350,000 1
458,000
3 Pembelian 90,000
Kas/Hutang Dagang 90,000
60,000
371,500 5 Kas/Piutang Dagang 108,000
431,500 Penjualan 108,000
106,600
324,900 10 Pembelian 171,500
Kas/Hutang Dagang 171,500
133,100
20 Pembelian 110,000
Kas/Hutang Dagang 110,000

30 Kas/Piutang Dagang 350,000


Penjualan 350,000

Total 829,500 829,500


1 Mencari Persediaan akhir metode FIFO Gas Guzzlers
1 Pembelian Lap. Laba Rugi
1 Persediaan awal 1,500 40 60,000 Periode 30 maret (dalam sen
3 Pembelian 2,000 45 90,000
10 Pembelian 3,500 49 171,500 Pejualan 1800 x 60
20 Pembelian 2,000 55 110,000 5000 x 70
Brg Tersedia 9,000 431,500 Total Penjualan

2 Penjualan HPP
Penjulan 1,500 40 60,000 Persediaan Awal
2,000 45 90,000 Pembelian
3,300 49 161,700 Brg Tersedia d jual
- Perseidan akhir
HPP

Total Penj 6,800 311,700 Laba Kotor

3 Persedian akhir
10 200 49 9,800
3 2,000 55 110,000

2,200 119,800
Gas Guzzlers
Lap. Laba Rugi Jurnal Umum
eriode 30 maret (dalam sen $)
Tgl Ket D K
108,000
350,000 1
458,000
3 Pembelian 90,000
Kas/Hutang Dagang 90,000
60,000
371,500 5 Kas/Piutang Dagang 108,000
431,500 Penjualan 108,000
119,800
311,700 10 Pembelian 171,500
Kas/Hutang Dagang 171,500
146,300
20 Pembelian 110,000
Kas/Hutang Dagang 110,000

30 Kas/Piutang Dagang 350,000


Penjualan 350,000

Total 829,500 829,500


1 Mencari Persediaan akhir metode LIFO Gas Guzzlers
1 Pembelian Lap. Laba Rugi
1 Persediaan awal 1,500 40 60,000 Periode 30 maret (dalam sen
3 Pembelian 2,000 45 90,000
10 Pembelian 3,500 49 171,500 Pejualan 1800 x 60
20 Pembelian 2,000 55 110,000 5000 x 70
Brg Tersedia 9,000 431,500 Total Penjualan

2 Penjualan HPP
5 Penjulan 1,800 45 81,000 Persediaan Awal
Pembelian
30 Penjulan 2,000 55 110,000 Brg Tersedia d jual
3,000 49 147,000 Perseidan akhir
HPP

Total Penj 6,800 338,000 Laba Kotor

3 Persedian akhir
1 1,500 40 60,000
3 200 45 9,000
10 500 49 24,500
-
2,200 93,500
Gas Guzzlers
Lap. Laba Rugi Jurnal Umum
eriode 30 maret (dalam sen $)
Tgl Ket D K
108,000
350,000 1
458,000
3 Pembelian 90,000
Kas/Hutang Dagang 90,000
60,000
371,500 5 Kas/Piutang Dagang 108,000
431,500 Penjualan 108,000
93,500
338,000 10 Pembelian 171,500
Kas/Hutang Dagang 171,500
120,000
20 Pembelian 110,000
Kas/Hutang Dagang 110,000

30 Kas/Piutang Dagang 350,000


Penjualan 350,000

Total 829,500 829,500


Masuk Keluar Balace
Tgl Keterangan
Q @ Jumlah Q @ Jumlah Q @
1 Saldo 1,500 40
3 Pembelian 2,000 45 90,000 2,000 45
5 Penjualan 900 40 36,000 600 40
900 45 40,500 1,100 45
Saldo 1,700
10 Pembelian 3,500 49 171,500 600 40
1,100 45
3,500 49
Saldo 5,200
20 Pembelian 2,000 55 110,000 600 40
1,100 45
3,500 49
2,000 55
Saldo 6,600
30 Penjualan 400 40 16,000 200 40
500 45 22,500 600 45
2,600 49 127,400 900 49
1,500 55 82,500 500 55
Saldo 2,200
Gas Guzzlers
Lap. Laba Rugi Jurnal Umum
Balace Periode 30 maret (dalam sen $)
Jumlah Tgl Ket
60,000 Pejualan 1800 x 60 108,000
90,000 5000 x 70 350,000 1
24,000 Total Penjualan 458,000
49,500 3 Persediaan Brg Dagang
73,500 HPP 324,900 Kas/Hutang Dagang
24,000
49,500 Laba Kotor 133,100 5 Kas/Piutang Dagang
171,500 Penjualan
245,000
24,000 HPP
49,500 Persediaan Brg Dagang
171,500
110,000 10 Persediaan Brg Dagang
331,000 Kas/Hutang Dagang
8,000
27,000 20 Persediaan Brg Dagang
44,100 Kas/Hutang Dagang
27,500
106,600 30 Kas/Piutang Dagang
Penjualan

HPP
Persediaan Brg Dagang

Total
Jurnal Umum

D K

90,000
90,000

108,000
108,000

76,500
76,500

60,000
60,000

90,000
90,000

350,000
350,000

248,400
248,400

774,500 774,500
Masuk Keluar Balace
Tgl Keterangan
Q @ Jumlah Q @ Jumlah Q @
1 Saldo 1,500 40
3 Pembelian 2,000 45 90,000 2,000 45
5 Penjualan 1,500 40 60,000 - 40
300 45 13,500 1,700 45
Saldo 1,700
10 Pembelian 3,500 49 171,500 - -
1,700 45
3,500 49
Saldo 5,200
20 Pembelian 2,000 55 110,000 - -
1,700 45
3,500 49
2,000 55
Saldo 7,200
30 Penjualan 1,700 45 76,500 200 49
3,300 49 161,700 2,000 55
Saldo 2,200
Gas Guzzlers
Lap. Laba Rugi Jurnal Umum
Balace Periode 30 maret (dalam sen $)
Jumlah Tgl
60,000 Pejualan 1800 x 60 108,000
90,000 5000 x 70 350,000 1
- Total Penjualan 458,000
76,500 3
76,500 HPP 311,700
-
76,500 Laba Kotor 146,300 5
171,500
248,000
-
76,500
171,500
110,000 10
358,000
9,800
110,000 20
119,800

30
Jurnal Umum

Ket D K

Persediaan Brg Dagang 90,000


Kas/Hutang Dagang 90,000

Kas/Piutang Dagang 108,000


Penjualan 108,000

HPP 73,500
Persediaan Brg Dagang 73,500

Persediaan Brg Dagang 171,500


Kas/Hutang Dagang 171,500

Persediaan Brg Dagang 110,000


Kas/Hutang Dagang 110,000

Kas/Piutang Dagang 350,000


Penjualan 350,000

HPP 238,200
Persediaan Brg Dagang 238,200

Total 903,000 903,000


Masuk Keluar Balace
Tgl Keterangan
Q @ Jumlah Q @ Jumlah Q @
1 Saldo 1,500 40
3 Pembelian 2,000 45 90,000 2,000 45
5 Penjualan 1,800 45 81,000 1,500 40
200 45
Saldo 1,700
10 Pembelian 3,500 49 171,500 1,500 40
200 45
3,500 49
Saldo 5,200
20 Pembelian 2,000 55 110,000 1,500 40
200 45
3,500 49
2,000 55
Saldo 5,700
30 Penjualan 2,000 55 110,000 1,500 40
3,000 49 147,000 200 45
500 49
Saldo 2,200
Gas Guzzlers
Lap. Laba Rugi Jurnal Umum
Balace Periode 30 maret (dalam sen $)
Jumlah Tgl
60,000 Pejualan 1800 x 60 108,000
90,000 5000 x 70 350,000 1
60,000 Total Penjualan 458,000
9,000 3
69,000 HPP 338,000
60,000
9,000 Laba Bersih 120,000 5
171,500
240,500
60,000
9,000
171,500
110,000 10
290,500
60,000
9,000 20
24,500
93,500
30
Jurnal Umum

Ket D K

Persediaan Brg Dagang 90,000


Kas/Hutang Dagang 90,000

Kas/Piutang Dagang 171,500


Penjualan 171,500

HPP 81,000
Persediaan Brg Dagang 81,000

Persediaan Brg Dagang 171,500


Kas/Hutang Dagang 171,500

Persediaan Brg Dagang 110,000


Kas/Hutang Dagang 110,000

Kas/Piutang Dagang 350,000


Penjualan 350,000

HPP 257,000
Persediaan Brg Dagang 257,000

Total 974,000 974,000