2018 2019 2020

Sales revenue £ 290,000.00 £ 360,000.00 £ 410,000.00

Sales returns & allowances £ 6,000.00 £ 13,000.00 £ 10,000.00
Net sales £ 284,000.00 £ 347,000.00 £ 400,000.00
Beginning inventory £ 20,000.00 £ 32,000.00 £ 37,000.00
Ending inventory £ 32,000.00 £ 37,000.00 £ 34,000.00
Purchases £ 247,000.00 £ 260,000.00 £ 298,000.00
Purchase returns & allowances £ 5,000.00 £ 8,000.00 £ 10,000.00
Freight-in £ 8,000.00 £ 9,000.00 £ 12,000.00
COGS £ 238,000.00 £ 256,000.00 £ 303,000.00
Gross profit £ 46,000.00 £ 91,000.00 £ 97,000.00
 IN OUT BALANCE
Tanggal Keterangan
Q P TOTAL Q P TOTAL Q P
Jan 1 Beginning 100 $ 6 $ 600 100 $ 6
4 Sales 80 $ 6 $ 480 20 $ 6
11 Purchase 150 $ 6.5 $ 975 150 $ 6.5
13 Sales 20 $ 6 $ 120
100 $ 6.5 $ 650
120 $ 770 50 $ 6.5
20 Purchase 160 $ 7 $ 1,120 160 $ 7
27 Sales 50 $ 6.5 $ 325
50 $ 7 $ 350
100 $ 675 110 $ 7
30 Ending 110 $ 7
 a. Jan 1 Beginning Inventory 6 * 100 = $600 b. Computing Gross Profi
4 A/R $ 640 Sales Revenue
Sales $ 640 COGS
11 Purchase $ 975 Gross Profit
A/P $ 975
13 A/R $ 1,050
Sales $ 1,050
20 Purchase $ 1,120
A/P $ 1,120
27 A/R $ 900
Sales $ 900
30 Inventory(end) $ 770
COGS $ 1,925
Purchases $ 2,095
Inventory (beg) $ 600

c. Jan 1 Beginning Inventory 6 * 100 = $600 d. Computing Gross Profi

4 A/R $ 640 Sales Revenue
COGS $ 480 COGS
Sales $ 640 Gross Profit
BALANCE Inventory $ 480
TOTAL 11 Inventory $ 975
$ 600 A/P $ 975
$ 120 13 A/R $ 1,050
$ 975 COGS $ 770
$ - Sales $ 1,050
Inventory $ 770
$ 325 20 Purchase $ 1,120
$ 1,120 A/P $ 1,120
$ - 27 A/R $ 900
$ - COGS $ 675
$ 770 Sales $ 900
$ 770 Inventory $ 675
Computing Gross Profit
Sales Revenue $ 2,590
$ 1,925
Gross Profit $ 665

Computing Gross Profit

Sales Revenue $ 2,590
$ 1,925
Gross Profit $ 665