Nama Anggota : Ardhe Nareswari S (195144033)

Ghaida Aulia P (195144042)

Salsabila Eka S (195144057)
Kelas : 2B - Keuangan Syariah

P6-6A March 1 Beginning inventory 2,000 liters at a cost of 60 per liter

March 3 Purchased 2,500 liters at a cost of 65c per liter
March 5 Sold 2,300 liters for $1.05 per liter
March 10 Purchased 4,000 liters at a cost of 72 per liter
March 20 Purchased 2,500 liters at a cost of 80 per liter
March 30 Sold 5,200 liters for $1.25 per liter

Sales Revenue 8915

Cost Of Goods Of Avilable for Sales

Beginning (march 1) 1200

Penjualan
Mar-03 1625
Mar-10 2880
Mar-20 2000
Total Cost 7705

COGS-Special Identification
Penjualan 5 maret 1445
Penjualan 30 maret 270
357,5
2088
1040
3755,5
Total COGS 5200,5
Cost of Ending Inventory-Special Identification
Mar-01 330
Mar-03 422,5
Mar-10 792
Mar-20 960
Total Cost 2504,5

COGS-FIFO
Penjulan 5 maret 1395
Penjulaan 30 maret 3590
Total Cost 4985
Cost of Ending Inventory-FIFO 2720

COGS-LIFO
Penjulan 30 maret 3944
Penjulaan 5 maret 1495
Total Cost 5439
Cost of Ending Inventory-LIFO 2266

a Glober Inc
 Income Statement (Partial)
Special
Identificat FIFO LIFO
ion
Sales Revenue 8915 8915 8915
Beginning Inventory 1200 1200 1200
Purchase 6505 6505 6505

Cost of goods available

for sales 7705 7705 7705
Ending Inventory 2504,5 2720 2266
Cost of goods sold 5200,5 4985 5439
Gross Profit 3715 3930 3476

b berdasarkan hasil perhitungan, untuk membenarkan kenaikan

harga. Perusahaan bisa menggunakan metode arus biaya yang
memberikan total COGS tertinggi dan ending inventory terendah
berdasarkan pernyataan berikut maka metode LIFO menjadi
metode terbaik untuk mendukung argumen kenaikan harga
BYP6-5 Informasi 1 :
Beginning Inventory Rp 80.000
Balance
Sales Revenue Rp 180.000
31 Maret
Purchases Rp 94.000

cek kosong Rp 4.200

informasi
penerimaan Rp
piutang
11.100
Bank simpanan Rp 18.500
penjualan tunai
Rp 7.400

Pembelian
Kredit Rp 12.400
In transit Rp 1.600

Penjualan Rp 37.000
Kredit Estimasi Tak Tertagih Rp 5.600

(a) Sales & Purchases Balances on April 10, 2017

1) Sales Revenue
Rp : 224.400
2) PurchasesRp
: 106.400

(b) 2016 2015

Net Salses Rp 600.000 Rp 480.000
COGS Rp 384.000 Rp 336.000
Gross Profit Rp 216.000 Rp 144.000
Rate 36% 30%
Rata-rata rate GP 33%

(c) BTUD Rp 186.400

Sales Rp 224.400
Estimasi GP Rp 74.052
Estimasi HPP Rp 150.348
Estimasi Ending Inventory Rp 36.052
Inventory was salvaged Rp 17.000
Inventory loss Rp 19.052
Informasi 2:

2016 2015
Net Sales Rp 600.000 Rp 480.000
Net Purchases Rp 404.000 Rp 356.000
Beginning Onventory Rp 60.000 Rp 40.000
Ending Inventory Rp 80.000 Rp 60.000