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  • Soal 2 Uas DL BSK

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    Amalia Ramadhani Mentari
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    SOAL 2 UAS DL BSK

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    8 views2 pages

    Soal 2 Uas DL BSK

    Uploaded by

    Amalia Ramadhani Mentari

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    SOAL 2

    a. Harga Pokok Persediaan

    Metode FIFO

    Pembelian Harga Pokok Penjualan Persediaan


    Tanggal
    Unit Harga/Unit Total Harga Unit Harga/Unit Total Harga Unit Harga/Unit Total Harga
    1-Jan 20 Rp 1.750.000 Rp 35.000.000
    3-Jan 10 Rp 1.800.000 Rp 18.000.000 20 Rp 1.750.000 Rp 35.000.000
    10 Rp 1.800.000 Rp 18.000.000
    5-Jan 18 Rp 1.750.000 Rp 31.500.000 2 Rp 1.750.000 Rp 3.500.000
    10 Rp 1.800.000 Rp 18.000.000
    12-Jan 2 Rp 1.750.000 Rp 3.500.000
    3 Rp 1.800.000 Rp 5.400.000 7 Rp 1.800.000 Rp 12.600.000
    17-Jan 10 Rp 1.810.000 Rp 18.100.000 7 Rp 1.800.000 Rp 12.600.000
    10 Rp 1.810.000 Rp 18.100.000
    20-Jan 5 Rp 1.820.000 Rp 9.100.000 7 Rp 1.800.000 Rp 12.600.000
    10 Rp 1.810.000 Rp 18.100.000
    5 Rp 1.820.000 Rp 9.100.000
    23-Jan 7 Rp 1.800.000 Rp 12.600.000
    5 Rp 1.810.000 Rp 9.050.000 5 Rp 1.810.000 Rp 9.050.000
    5 Rp 1.820.000 Rp 9.100.000
    Rp 45.200.000 Rp 62.050.000 Rp 18.150.000

    Metode Rata – Rata Bergerak

    Pembelian Harga Pokok Penjualan Persediaan


    Tanggal
    Unit Harga/Unit Total Harga Unit Harga/Unit Total Harga Unit Harga/Unit Total Harga
    1-Jan 20 Rp 1.750.000 Rp 35.000.000
    3-Jan 10 Rp 1.800.000 Rp 18.000.000 30 Rp 1.766.667 Rp 53.000.000
    5-Jan 18 Rp 1.766.667 Rp 31.800.000 12 Rp 1.766.667 Rp 21.200.000
    12-Jan 5 Rp 1.766.667 Rp 8.833.333 7 Rp 1.766.667 Rp 12.366.667
    17-Jan 10 Rp 1.810.000 Rp 18.100.000 17 Rp 1.792.157 Rp 30.466.667
    20-Jan 5 Rp 1.820.000 Rp 9.100.000 22 Rp 1.798.485 Rp 39.566.667
    23-Jan 12 Rp 1.798.485 Rp 21.581.818 10 Rp 1.798.485 Rp 17.984.848
    Rp 45.200.000 Rp 62.215.152 Rp 17.984.848

    b. Laba Kotor Penjualan


    Total Penjualan :
    - 18 x 2.000.000 = Rp. 36.000.000
    - 5 x 2.000.000 = Rp. 10.000.000
    - 12 x 2.100.000 = Rp. 25.200.000 +

    Rp. 71.200.000

    Laba Kotor (FIFO) = Penjualan – HPP

    = Rp. 71.200.000 – 62.050.000

    = Rp. 9.150.000

    Laba Kotor (Rata 2 Bergerak) = Penjualan – HPP


    = Rp. 71.200.000 – 62.215.152

    = Rp. 8.984.848

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