INVENTORY CARD

NAMA PERUSAHAAN : PT. GEMILANG UTAMA

KODE : ………………… NAMA ITEM : ………………………………………………. METODE : FIFO

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE (Rp) AMOUNT (Rp) QTY PRICE (Rp) AMOUNT (Rp) QTY PRICE (Rp) AMOUNT (Rp)
Marc 1 Balance 120 Rp 200,000 Rp 24,000,000
5 Sales 84 200000.00 16800000.00 36 Rp 200,000 Rp 7,200,000
12 Purchases 96 Rp 210,000 Rp 20,160,000 36 Rp 200,000 Rp 7,200,000
96 Rp 210,000 Rp 20,160,000
19 Sales 36 200,000.00 7,200,000.00
12 210000.00 2,520,000.00 84 Rp 210,000 Rp 17,640,000
23 Sales 24 210000.00 5,040,000.00 60 Rp 210,000 Rp 12,600,000
27 Purchases 60 Rp 220,000 Rp 13,200,000 60 Rp 220,000 Rp 13,200,000
31 Purchases 60 Rp 220,000 Rp 13,200,000 60 Rp 210,000 Rp 12,600,000
60 Rp 220,000 Rp 13,200,000
156 60 Rp 220,000 Rp 13,200,000

Barang yang tersedia untuk dijual : Rp 70,560,000 Penjualan : Rp 46,800,000.00 (156 x Rp 300.000)
Harga Pokok Penjualan : Rp 31,560,000 HP. Penjualan : Rp 31,560,000.00
Persediaan Akhir : Rp 39,000,000 Laba Kotor : Rp 15,240,000.00
 IN O
DATE DOC. NO. DESCRIPTION
QTY PRICE (Rp) AMOUNT (Rp) QTY
Marc 1 Balance
5 Sales 84
12 Purchases 96 Rp 210,000 Rp 20,160,000

19 Sales 48

23 Sales 24

27 Purchases 60 Rp 220,000 Rp 13,200,000

31 Purchases 60 Rp 220,000 Rp 13,200,000

156

Barang yang tersedia untuk dijual : Rp 202,280,744

Harga Pokok Penjualan : Rp 31,920,000
Persediaan Akhir : Rp 38,640,000
 OUT BALANCE
PRICE (Rp) AMOUNT (Rp) QTY PRICE (Rp) AMOUNT (Rp)
120 Rp 200,000 Rp 24,000,000
200000.00 16800000.00 36 Rp 200,000 Rp 7,200,000
36 Rp 200,000 Rp 7,200,000
96 Rp 210,000 Rp 20,160,000
210,000.00 10,080,000.00 36 Rp 200,000 Rp 7,200,000
48 Rp 210,000 Rp 10,080,000
210000.00 5,040,000.00 36 Rp 200,000 Rp 7,200,000
24 Rp 210,000 Rp 5,040,000
36 Rp 200,000 Rp 7,200,000
24 Rp 210,000 Rp 5,040,000
60 Rp 220,000 Rp 13,200,000
36 Rp 200,000 Rp 7,200,000
24 Rp 210,000 Rp 5,040,000
60 Rp 220,000 Rp 13,200,000
60 Rp 220,000 Rp 13,200,000

Penjualan : Rp 46,800,000.00 (156 x Rp 300.000)

HP. Penjualan : Rp 31,920,000.00
Laba Kotor : Rp 14,880,000.00
 INVENTORY CARD
NAMA PERUSAHAAN : ………………………………………………………………..

KODE : ………………… NAMA ITEM : ………………………………………………. METODE : AVERAGE/BIAYA RATA-RATA

IN OUT BALANCE
DATE DOC. NO. DESCRIPTION
QTY PRICE (Rp) AMOUNT (Rp) QTY PRICE (Rp) AMOUNT (Rp) QTY PRICE (Rp) AMOUNT (Rp)
Marc 1 Balance 120 200,000.00 24,000,000.00

5 Sales 84 200000.00 16,800,000.00 36 200,000.00 7,200,000.00

12 Purchases 96 210,000.00 20,160,000.00 132 207,272.73 27,360,000.00

19 Sales 48 207,272.73 9,949,091.04 84 207,272.73 17,410,909.32

23 Sales 24 207,272.73 4,974,545.52 60 207,272.73 12,436,363.80
27 Purchases 60 220,000.00 13,200,000.00 120 213,636.37 25,636,363.80
31 Purchases 60 220,000.00 13,200,000.00 180 215,757.58 38,836,363.80

Penjualan Rp 46,800,000.00
HPP Rp 31,723,636.56
Laba Kotor Rp 15,076,363.44