Professional Documents
Culture Documents
Kunci Jawaban Tutor IFA - WEEK 4
Kunci Jawaban Tutor IFA - WEEK 4
Objective : Memahami perhitungan kos persediaan dengan metode FIFO dan weighted
Tipe Soal : True or False
Poin : 15
Q @
Inventory March 1 200 4.10
Purchases March 10 500 4.50
March 20 400 4.65
March 30 300 5.10
Sales March 15 500
March 25 400
Additional Information :
1. Company uses periodic inventory system
Based on data above, determine following statements whether TRUE or FALSE Answer
a If company uses average cost method, the average unit cost will be Rp 4,7 F
b If company uses FIFO method, the COGS will be 4,000 T
c COGS recorded under average method will likely be higher than FIFO method T
d Ending inventory under average method will be Rp 2.460 F
e Company's goods available for sale under average method amounted Rp 6.350 F
Calculation
Q @ Amount
Inventory March 1 200 4.10 820
Purchases March 10 500 4.50 2250
March 20 400 4.65 1860
March 30 300 5.10 1530
Sales March 15 500
March 25 400
GAFS 6460
1. FIFO Method
Ending Inventory COGS
Date Q @ Amount
From inven dated Q @ Amount
March 20 200 4.65 930 March 1 200 4.10 820
March 30 300 5.10 1530 March 10 500 4.50 2250
2460 March 20 200 4.65 930
900 4000
2. Average Method
Goods Avail For Sale 6460
1400
Average Unit Cost 4.61
COGS 4152.9
Ending Inven 2307.1
Question 2
Objective : Memahami perhitungan kos persediaan dengan metode FIFO dan weighted
Tipe Soal : Drag and Drop
Poin : 20
PT Makan have 300 units with total Rp 19200 in inventory balance at the beginning of December 2019. PT
Makan uses perpetual inventory method and has the following transactions :
2 PT Makan purchases 3000 units merchandise for Rp 173.500 from PT Minum in credit.
Freight Rp 20.000 in cash, FOB shipping point
5 PT Makan returned 100 units merchandise to PT Minum @Rp 64
9 PT Makan pays it remaining debt to PT Minum
December 10 PT Makan purchases another 1000 units merchandise @ Rp 65 from PT Jambu
15 PT Makan managed to sell 2000 units of merchandise to ABC Ltd in credit, frieght Rp
15.000, FOB shipping point
17 ABC Ltd returned 600 of defective merchandise for Rp 93.000
23 ABC Ltd pays all of debt
Question 3
Objective : Memahami perhitungan kos persediaan dengan metode FIFO dan weighted
Tipe Soal : Short Numerical Answer
Poin : 15
PT Makan have 300 units with total Rp 19200 in inventory balance at the beginning of December 2019. PT
Makan uses periodic inventory method and has the following transactions :
2 PT Makan purchases 3000 units merchandise for Rp 173.500 from PT Minum in credit.
Freight Rp 20.000 in cash, FOB shipping point
5 PT Makan returned 100 units merchandise to PT Minum @Rp 64
9 PT Makan pays it remaining debt to PT Minum
December 10 PT Makan purchases another 1000 units merchandise @ Rp 65 from PT Jambu
15 PT Makan managed to sell 2000 units of merchandise to ABC Ltd in credit, frieght Rp
15.000, FOB shipping point
17 ABC Ltd returned 600 of defective merchandise for Rp 93.000
23 ABC Ltd pays all of debt
Notes : Dua angka di belakang koma. Tidak usah pakai titik untuk memisahkan ribuan
Contoh Penulisan yang benar 17000.67
120000.6
The amount of ending invetory under average method is ini kalo yang perpetual
The amount of COGS under average method is jadi setiap ada inventory keluar ha
Purchase
Q Amount Q P Unit
Beginning In 300 19200 1 300 64
Purchases 4000 258500 2 3000 64.5
Purchase ret -100 -6400 5 -100 64
Goods avail f 4200 271300 9
10 1000 65
Unit Cost 64.60 15
COGS 1400 90433.3333 17
Ending Inven 2800 180866.67
ng perpetual
ada inventory keluar harus ditulis gini ya
Purchase COGS Balance
Total Q P Unit Total Q P Unit Total
19200 300 64 19200
193500 3300 64.45455 212700
-6400 3200 64.46875 206300
COGS 90433.33
Ending Inventory 180866.7
Question 4
Objective : Memahami konsep dasar internal control
Tipe Soal : Multiple Choice
Poin : 20
1. Which of the following is not an element of fraud triangle 3. Permitting only designated personnel to ha
a. Rationalization a. Segregation of duties
b. financial pressure b. Establishment of responsibility
c. segregation of duties c. Independent Internal Verification
d. opportunity d. Human resources control
Question 5
Objective : Mampu menyusun jurnal untuk kas kecil dengan metode impres
Tipe Soal : Drag and Drop
Poin : 30
Ayam Blek Company uses petty cash to fulfill company's daily needs. Ayam Blek has the following transactions during
October and November
October 5 Ayam Blek fill in petty cash for this month Rp 500
12 Ayam Blek buys ATK for Rp 35 (Invoice Rp 40)
14 Ayam Blek buys plastic utensils for Rp 47 (Invoice Rp 50)
18 Pay machine maintenance for Rp 260 (Invoice Rp 252)
21 Pay utilities use for Rp 90 (Invoice Rp 87)
25 Balance in petty cash is Rp 68 and today Ayam Blek replenish the petty cash fund
November 3 Ayam Blek buys paper roll for Rp 15
5 Ayam Blek pays water clerk Rp 300
12 Pays pump engine service Rp 150
20 Increases petty cash fund to Rp 1200
Based on the information above, prepare journal for Ayam Blek petty cash fund using impres method
responsibility
nal Verification
esponsibility
nsactions during