2

TGL KETERANGAN REF D

APRIL 9 PENYISIHAN PIUTANG TAK TERTAGIH IDR 2,500,000

PIUTANG DAGANG
21 WESEL TAGIH IDR 7,500,000
KAS
JUNI 13 PIUTANG DAGANG IDR 2,500,000
PENYISIHAN PIUTANG TAK TERTAGIH
KAS IDR 2,500,000
PIUTANG DAGANG
JULI 20 PIUTANG DAGANG IDR 7,762,500
WESEL TAGIH
PENDAPATAN BUNGA
DES 16 WESEL TAGIH IDR 12,000,000
PIUTANG DAGANG
31 PENYISIHAN PIUTANG TAK TERTAGIH IDR 1,375,000
PIUTANG DAGANG

3 METODE FIFO
IN
TGL KETERANGAN
QTY PRICE
JAN 1 SALDO AWAL
MAR 10 PEMBELIAN 3000 IDR 52,000

JUNI 23 PENJUALAN

AGUST 30 PEMBELIAN 2600 IDR 55,000

OKT 5 PENJUALAN

NOV 26 PEMBELIAN 1000 IDR 57,680

DES 31 PENJUALAN

HPP
PERSEDIAAN AWAL IDR 50,000,000
PEMBELIAN IDR 356,680,000
BARANG TERSEDIA UNTUK DIJUAL IDR 406,680,000
PERSEDIAAN AKHIR IDR 68,680,000
HARGA POKOK PERNJUALAN IDR 338,000,000
 K

IDR 2,500,000

IDR 7,500,000

IDR 2,500,000

IDR 2,500,000

IDR 7,500,000
IDR 262,500

IDR 12,000,000

IDR 1,375,000

IN OUT
AMOUNT QTY PRICE

IDR 156,000,000

1000 IDR 50,000

600 IDR 52,000
IDR 143,000,000

2400 IDR 52,000

1600 IDR 55,000
IDR 57,680,000

800 IDR 55,000

IDR 356,680,000
T SALDO
AMOUNT QTY PRICE AMOUNT
1000 IDR 50,000 IDR 50,000,000
3000 IDR 52,000 IDR 156,000,000
4000 IDR 206,000,000
IDR 50,000,000
IDR 31,200,000 2400 IDR 52,000 IDR 124,800,000
2600 IDR 55,000 IDR 143,000,000
5000 IDR 267,800,000
IDR 124,800,000
IDR 88,000,000 1000 IDR 55,000 IDR 55,000,000
1000 IDR 57,680 IDR 57,680,000
2000 IDR 112,680,000
IDR 44,000,000 200 IDR 55,000 IDR 11,000,000
1000 IDR 57,680 IDR 57,680,000
3000 IDR 68,680,000
IDR 338,000,000