A

1 Golber Inc
Income Statement (partial)
Specific Identification Method
For the Month Ended March 31
Particulars
Sales $ 8,915 >>> =2500*1.05+5200*1,25
Less: Cost of Good Sold -5200 >>> =1000*0,6+1300*0,65+450*0,6+550*

Gross Profit $ 3,715

Ending Inventory = COGS available for sale - COGS

= (2000*0,6+2500*0,65+4000*0,72+2500*0,8)-5200
=7705-5200
=2505

2 Golber Inc
Income Statement (partial)
FIFO Method
For the Month Ended March 31
Particulars
Sales $ 8,915 >>> =2500*1.05+5200*1,25
Less: Cost of Good Sold -4985 >>> =2000*0,6+2500*0,65+3000*0,72

Gross Profit $ 3,930

Ending Inventory = COGS available for sale - COGS

= (2000*0,6+2500*0,65+4000*0,72+2500*0,8)-4985
=7705-4985
=2720

3 Golber Inc
Income Statement (partial)
LIFO Method
For the Month Ended March 31
Particulars
Sales $ 8,915 >>> =2500*1.05+5200*1,25
 Less: Cost of Good Sold -5530 >>> =2500*0,8+4000*0,72+1000*0,65

Gross Profit $ 3,385

Ending Inventory = COGS available for sale - COGS

= (2000*0,6+2500*0,65+4000*0,72+2500*0,8)-5530
=7705-5530
=2175

2 yaitu dengan menyajikan metode arus kas untuk laporan laba rugi yang sesuai dengan just in time dan metode LI
0*0,65+450*0,6+550*0,65+2900*0,72+1300*0,8

0*0,65+3000*0,72
0*0,72+1000*0,65

n time dan metode LIFO akan mendukung argumen terbaik untuk menaikkan harga.
 (In $)
A December 31, 2017
Unrealized Holding Gain or Loss - Income 1,400
Fair value Adjustment 1,400

B During 2015
Cash 9,500
Loss on Sale of Investment 500
Equity Investment 10,000

C December 31, 2015

Investment Cost Fair Value

Stargate Corp. shares $ 20,000 $ 19,300
Vectorman Co. shares 20,000 20,500
Total of portfolio 40,000 39,800

Previous fair value adjustment balance - Cr.

Fair value adjustment - Dr.

Fair Value Adjustment 1,200

Unrealized Holding Gain or Loss - Income
Unrealized Gain (Loss)
$ (700)
500
(200)

(1,400)
1,200

1,200