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  • Tugas 3 Akuntansi Biaya Arga 041483007

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    Argha Nanda
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    TUGAS 3 AKUNTANSI BIAYA ARGA 041483007

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    6 views1 page

    Tugas 3 Akuntansi Biaya Arga 041483007

    Uploaded by

    Argha Nanda

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    PT.

    NOVERIUS PEMBALIAN DAN PERSEDIAN TAHUN 2020

    METODE FIFO

    Dibeli Di Pakai Sisa


    Tanggal Keterangan
    Q P QP Q P QP Q P QP
    2 Jan Persediaan Awal 200 19.000 3.800.000 - - - 200 19.000 3.800.000
    200 19.000 3.800.000
    10 Maret Pembelian 300 10.000 3.000.000 - - -
    300 10.000 3.000.000
    5 April Penjualan - - - 200 19.000 3.800.000 300 10.000 3.000.000
    7 Mei Penjualan - - - 100 10.000 1.000.000 200 10.000 2.000.000
    200 10.000 2.000.000
    21 Sept Pembelian 400 11.000 4.400.000 - - -
    400 11.000 4.400.000
    200 10.000 2.000.000
    18 Nov Pembelian 100 12.000 1.200.000 - - - 400 11.000 4.400.000
    100 12.000 1.200.000
    400 11.000 4.400.000
    20 Nov Penjualan - - - 200 10.000 2.000.000
    100 12.000 1.200.000
    200 11.000 2.200.000
    21 Des Penjualan - - - 200 11.000 2.200.000
    100 12.000 1.200.000

    MEETODE AVERAGE
    Dibeli Di Pakai Sisa
    Tanggal Keterangan
    Q P QP Q P QP Q P QP
    2 Jan Persediaan Awal - - - - - - 200 19.000 3.800.000
    10 Maret Pembelian 300 10.000 3.000.000 - - - 500 14.500 7.250.000
    5 April Penjualan - - - 200 14.500 2.900.000 300 14.500 4.350.000
    7 Mei Penjualan - - - 100 14.500 1.450.000 200 14.500 2.900.000
    21 Sept Pembelian 400 11.000 4.400.000 - - - 600 12.750 7.650.000
    18 Nov Pembelian 100 12.000 1.200.000 - - - 700 12.375 8.662.500
    20 Nov Penjualan - - - 200 10.000 2.000.000 500 12.375 6.187.500
    21 Des Penjualan - - - 200 11.000 2.200.000 300 12.375 3.712.500
    800 10.750 8.600.000 700 8.550.000 800 12.375 9.900.000

    Tarif
    Overhead Waktu
    1 Overhead/Jam
    $ 600.000 24.000 $ 25

    Tarif
    Overhead Waktu
    2 Overhead/Jam
    $ 600.000 75.000 $ 8

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