PT Andalan Utama

Perpetual - FIFO
December, 31 - 2017
Purchase Cost of Goods Sold Inventory
Date
Units Unit Cost Total Units Unit Cost Total Units
2017
Dec 1 100
5 150 20 3,000 100
150
10 100 15 1,500 110
40 20 800
11 -20 20 -400 130
15 130 25 3,250 130
130
17 -60 25 -1,500 130
70
20 100 20 2,000 30
70
22 150 30 4,500 30
70
150
Total 9,250 3,900
 Ending Inventory 6850
Inventory COGS 3900
Unit Cost Total Cost of Goods Available for sale 10750
Sales 12000
15 1,500 Sales Return 1000
15 1,500 Total Sales 11000
20 300 Gross Profit 7100
20 2,200

20 2,600
20 2,600
25 3,250
20 2,600
25 1,750
20 600
25 1,750
20 600
25 1,750
30 4,500
6,850
 PT Andalan Utama
Perpetual - Moving Average
December, 31 - 2017
Purchase Cost of Goods Sold Inventory
Date
Units Unit Sold Total Units Unit Sold Total Units Unit Sold
2017
Dec 1 100.00 15.00
5 150.00 20.00 3,000.00 250.00 18.00
10 140.00 18.00 2,520.00 110.00 18.00
11 -20.00 18.00 -360.00 130.00 18.00
15 130.00 25.00 3,250.00 260.00 21.50
17 -60.00 25.00 -1,500.00 200.00 20.45
20 100.00 22.00 2,200.00 100.00 18.90
22 150.00 30.00 4,500.00 250.00 25.56

Total 9,250 4,360

 Ending Inventory 6390
Inventory COGS 4360
Total Cost of Goods Available for Sale 10750
Sales 12000
1,500.00 Sales Return 1000
4,500.00 Total Sales 11000
1,980.00 Gross Profit 6640
2,340.00
5,590.00
4,090.00
1,890.00
6,390.00

6,390
 PT Andalan
Periodik -
Dalam unit December, 3
Beginning Inventory 100 Date
Purchase 430
Purchase Return 60
Total Purchase 370

Cost of Goods Available for Sale 470

Dec, 1
Sales 240 Dec, 5
Sales Return 20 Dec, 15
Total Sales 220 Dec, 17
Dec, 22
Ending Inventory 250

Dec, 10
Dec, 11
Dec, 20
 PT Andalan Utama
Periodik - FIFO
December, 31 - 2017
Explanation Units Unit Cost Total
Ending Inventory 150 30 4500
70 25 1750
30 20 600
6850

Beginning Inventory 100 15 1500

Purchase 150 20 3000
Purchase 130 25 3250
Purchase Return -60 25 -1500
Purchase 150 30 4500

Cost of Goods Available for Sale 10750

Cost of Goods Sold 3900

Sales 140 50 7000

Sales Return -20 50 -1000
Sales 100 50 5000
Total Sales 11000

Gross Profit 7100

 PT Andalan
Dalam unit Periodik - A
Beginning Inventory 100 December, 3
Purchase 430 Date
Purchase Return 60 Dec, 1
Total Purchase 370 Dec, 5
Dec, 15
Cost of Goods Available for Sale 470 Dec, 17
Dec, 22
Sales 240
Sales Return 20
Total Sales 220
Dec, 10
Ending Inventory 250 Dec, 11
Dec, 20
 PT Andalan Utama
Periodik - Average
December, 31 - 2017
Explanation Units Unit Cost Total
Beginning Inventory 100 15 1500
Purchase 150 20 3000
Purchase 130 25 3250
Purchase Return -60 25 -1500
Purchase 150 30 4500

Cost of Goods Available for Sale 470 10750

Sales 140 50 7000

Sales Return -20 50 -1000
Sales 100 50 5000
Total Sales 220 11000

Ending Inventory 470 22.87 10750

250 22.87 5717.5

Cost of Goods Sold 5032.5

Gross Profit 5967.5