Tugas Praktikum

Diketahui:
Operating expense = $ 5,000
Share outstanding = 10000 saham

A.
FIFO
Desember (250 x $16) 4000
September (200 x $12) 2400
End.Inv. 6400

LIFO
January (450 x $15) 6750
End.Inv. 6750

Average
Total Cost x
Total unit End.Inv.
= 20,200
1,500 x 450
= 6,060

Total Inv. = Beg.Inv. + Purchase - End.Inv.

= 0 + 1500 - 450
= 1050

Sales = Inventory x price

= 1050 x $65
= $ 68,250

B.
1. Current Ratio = CA/CL FIFO LIFO
26,400 1.76 1.78
15,000
2. Debt to Equity Ratio = TL/TE
40,000 6.25 5.93
6,400
3. Inventory Turn Over = COGS/Avg. Inv.
13,800 4.31 3.99
(0+6400)/2
4. Gross Profit Margin = (Sales - COGS) / Sales
54,450 0.80 0.80
68,250
5. Net Profit Margin = Net Income / Sales
49,450 0.72 0.73
 68,250

C.
Lifo memberikan gross profit kepada perusahaan dibandingkan FIFO dan
Average, penilaian Ending Inventory menggunakan Average adalah yang
paling kecil dibandingkan FIFO dan LIFO
 Balance sheet
FIFO LIFO Average
Sales 68,250 68,250 68,250 Asset
COGS : Current Asset
Beg. Inv. - - - Non-Current Asset
Purchase 20,200 20,200 20,200 Total Asset
End. Inv. 6,400 6,750 6,060 Liabilities
COGS 13,800 13,450 14,140 Current Liabilities
Gross Profit 54,450 54,800 54,110 Non-Current Liabilities
Operating Exp. 5,000 5,000 5,000 Total Liabilities
Net Income 49,450 49,800 49,110 Total Equity (TA-TL)
EPS 49.450/10.000 49.800/10.000 49.110/10.000 Total Liab. & Equity
4.95 4.98 4.91

Average
1.74 x

6.60 x

4.67 x

0.79 %

0.72 %
FIFO LIFO Average

26,400 26,750 26,060

20,000 20,000 20,000
46,400 46,750 46,060

15,000 15,000 15,000

25,000 25,000 25,000
40,000 40,000 40,000
6,400 6,750 6,060
46,400 46,750 46,060
Diketahui :
Beg. Inv. (250 unit x $8) = $ 2,000.00
Operating exp. = $ 4,000.00
Share outstanding = 1000 saham

A.
FIFO
Desember (400 x $18) 7,200 Sales
Oktober (100 x $16) 1,600 COGS :
End.Inv. 8,800 Beg. Inv.
Purchase
LIFO End. Inv.
beg. Inv. (250 x $8) 2,000 COGS
January (250 x $10) 2,500 Gross Profit
End. Inv. 4,500 Operating Exp.
Net Income
Average EPS
Total Cost x End. Inv.
Total unit
= (17400 + 2000) x 500
(1200 + 250)
= 6,690

Total Inv. = Beg. Inv. + Purchase - End. Inv.

= 250 + 1200 - 500
= 950

Sales = Inventory x Price

= 950 x $50
= 47,500

B. FIFO LIFO
1. Current Ratio = CA/CL 68,800 1.38 1.29
50,000

2. Debt to Equity Ratio = TL/TE 70,000 2.07 2.37

33,800

3. Inventory Turn Over = COGS/Avg. Inv. 10,600 1.96 4.58

(2000+8800)/2

4. Gross Profit Margin = (Sales - COGS) / Sales 36,900 0.78 0.69

47,500

5. Net Profit Margin = Net Income / Sales 32,900 0.69 0.60

 47,500

C.
FIFO memberikan gross profit kepada perusahaan dibandingkan LIFO dan Average, penilaian Ending Inventory menggunakan L
nilai barang yang sebenarnya.
 Balance sheet
FIFO LIFO Average FIFO LIFO Average
47,500 47,500 47,500 Asset
Current Asset 68,800 64,500 66,690
2,000 2,000 2,000 Non-Current Asset 35,000 35,000 35,000
17,400 17,400 17,400 Total Asset 103,800 99,500 101,690
8,800 4,500 6,690 Liabilities
10,600 14,900 12,710 Current Liabilities 50,000 50,000 50,000
36,900 32,600 34,790 Non-Current Liabilities 20,000 20,000 20,000
4,000 4,000 4,000 Total Liabilities 70,000 70,000 70,000
32,900 28,600 30,790 Total Equity (TA-TL) 33,800 29,500 31,690
32900/1000 28600/1000 30790/1000 Total Liab. & Equity 103,800 99,500 101,690
32.90 28.60 30.79

Average
1.33 x

2.21 x

2.93 x

0.73 %

0.65 %
ding Inventory menggunakan LIFO adalah yang paling kecil dibandingkan FIFO dan Average. Sehingga tidak mencerminkan