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  • Persediaan - AKuntansi

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    Caroline H24
    22 views6 pages
    This document summarizes inventory using three different methods - FIFO, LIFO, and average. It provides details of inventory purchases and sales over time. For each method, it calculates the cost of goods sold and ending inventory. Under the FIFO method, ending inventory is 200 units at Rp1,500 per unit. Under the LIFO method, no calculations are shown. Using the average method, ending inventory is 300 units at Rp1,502.78 per unit.

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    This document summarizes inventory using three different methods - FIFO, LIFO, and average. It provides details of inventory purchases and sales over time. For each method, it calculates the cost of goods sold and ending inventory. Under the FIFO method, ending inventory is 200 units at Rp1,500 per unit. Under the LIFO method, no calculations are shown. Using the average method, ending inventory is 300 units at Rp1,502.78 per unit.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    22 views6 pages

    Persediaan - AKuntansi

    Uploaded by

    Caroline H24
    This document summarizes inventory using three different methods - FIFO, LIFO, and average. It provides details of inventory purchases and sales over time. For each method, it calculates the cost of goods sold and ending inventory. Under the FIFO method, ending inventory is 200 units at Rp1,500 per unit. Under the LIFO method, no calculations are shown. Using the average method, ending inventory is 300 units at Rp1,502.78 per unit.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 6

    a.

    sistem pengendalian

    b.
    biaya perbaikan AC kantor 200,000.00
    biaya listrik kantor 500,000.00
    biaya perbaikan mesin fotokopy 150,000.00
    biaya telpon kantor 450,000.00
    1,300,000.00
    persediaan metode FIFO

    IN OUT
    tanggal keterangan
    unit harga total unit harga total
    1 saldo
    10 pembelian 500 1,600.00 800,000.00
    12 penjualan 300 1,500.00 450,000.00
    100 1,600.00 160,000.00
    17 pembelian 200 1,400.00 280,000.00

    23 penjualan 300 1,600.00 480,000.00

    27 penjualan 100 1,600.00 160,000.00


    200 1,400.00 280,000.00
    30 pembelian 200 1500 300,000.00

    persediaan metode LIFO


    IN OUT
    tanggal keterangan
    unit harga total unit harga total
    1 saldo
    10 pembelian 500 1,600.00 800,000.00
    12 penjualan - -
    - -
    - -
    - -
    - -
    - -
    - -
    - -
    - -

    persediaan metode average


    IN OUT
    tanggal keterangan
    unit harga total unit harga total
    1 saldo - -
    10 pembelian 500 1,600.00 800,000.00 -
    12 penjualan - 400 1,562.50 625,000.00
    17 pembelian 200 1,400.00 280,000.00 -
    23 penjualan - 200 1,508.33 301,666.67
    27 penjualan - 300 1,508.33 452,500.00
    30 pembelian 200 1,500.00 300,000.00 -
    kesimpulan
    SALDO
    unit harga total
    300 1,500.00 450,000.00
    500 1,600.00 800,000.00
    0 - -
    400 1,600.00 640,000.00
    400 1,600.00 640,000.00
    200 1,400.00 280,000.00
    100 1,600.00 160,000.00
    200 1,400.00 280,000.00
    0 - -
    0 - -
    200 1,500.00 300,000.00 persediaan akhir

    SALDO
    unit harga total
    300 1,500.00 450,000.00
    500 1,600.00 800,000.00
    -
    -
    -
    -
    -
    -
    -
    -
    - persediaan akhir

    SALDO
    unit harga total
    300 1,500.00 450,000.00
    800 1,562.50 1,250,000.00
    400 1,562.50 625,000.00
    600 1,508.33 905,000.00
    400 1,508.33 603,333.33
    100 1,508.33 150,833.33
    300 1,502.78 450,833.33 persediaan akhir
    4

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