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METODE FIFO

PEMBELIAN HARGA POKOK PENJUALAN


TANGGAL UNIT HARGA/UNIT TOTAL HARGA UNIT HARGA/UNIT
1-Nov - - - - -
5-Nov 300 Rp 1,500 Rp 450,000 - -
- - - - -
10-Nov - - - 100 Rp 1,000
- - - 100 Rp 1,500
15-Nov 250 Rp 2,000 Rp 500,000 - -
- - - - -
20-Nov 300 Rp 1,500 Rp 450,000 - -
- - - - -
- - - - -
25-Nov - - - 200 Rp 1,500
- - - - -
30-Nov - - - 150 Rp 2,000
- - - - -
TOTAL 850 - Rp 1,400,000 550 -

METODE LIFO
PEMBELIAN HARGA POKOK PENJUALAN
TANGGAL UNIT HARGA/UNIT TOTAL HARGA UNIT HARGA/UNIT
1-Nov - - - - -
5-Nov 300 Rp 1,500 Rp 450,000 - -
- - - - -
10-Nov - - - 200 Rp 1,500
- - - - -
15-Nov 250 Rp 2,000 Rp 500,000 - -
- - - - -
- - - - -
20-Nov 300 Rp 1,500 Rp 450,000 - -
- - - - -
- - - - -
- - - - -
25-Nov - - - 200 Rp 1,500
- - - - -
- - - - -
- - - - -
30-Nov - - - 100 Rp 1,500
- - - 50 Rp 2,000
- - - - -
TOTAL 850 - Rp 1,400,000 Rp 550 -

METODE AVERAGE
PEMBELIAN HARGA POKOK PENJUALAN
TANGGAL UNIT HARGA/UNIT TOTAL HARGA UNIT HARGA/UNIT
1-Nov - - - - -
5-Nov 300 Rp 1,500 Rp 450,000 - -
10-Nov - - - 200 Rp 1,250
15-Nov 250 Rp 2,000 Rp 500,000 - -
20-Nov 300 Rp 1,500 Rp 450,000 - -
25-Nov - - - 200 Rp 1,563
30-Nov - - - 150 Rp 1,563
TOTAL 850 - Rp 1,400,000 550 -
O
POKOK PENJUALAN PERSEDIAAN
TOTAL HARGA UNIT HARGA/UNIT TOTAL HARGA
- 100 Rp 1,000 Rp 100,000
- 100 Rp 1,000 Rp 100,000
- 300 Rp 1,500 Rp 450,000
Rp 100,000 300 Rp 1,500 Rp 450,000
Rp 150,000 200 Rp 1,500 Rp 300,000
- 200 Rp 1,500 Rp 300,000
- 250 Rp 2,000 Rp 500,000
- 200 Rp 1,500 Rp 300,000
- 250 Rp 2,000 Rp 500,000
- 300 Rp 1,500 Rp 450,000
Rp 300,000 250 Rp 2,000 Rp 500,000
- 300 Rp 1,500 Rp 450,000
Rp 300,000 100 Rp 2,000 Rp 200,000
- 300 Rp 1,500 Rp 450,000
Rp 850,000 400 - Rp 650,000

O
POKOK PENJUALAN PERSEDIAAN
TOTAL HARGA UNIT HARGA/UNIT TOTAL HARGA
- 100 Rp 1,000 Rp 100,000
- 100 Rp 1,000 Rp 100,000
- 300 Rp 1,500 Rp 450,000
Rp 300,000 100 Rp 1,000 Rp 100,000
- 100 Rp 1,500 Rp 150,000
- 100 Rp 1,000 Rp 100,000
- 100 Rp 1,500 Rp 150,000
- 250 Rp 2,000 Rp 500,000
- 100 Rp 1,000 Rp 100,000
- 100 Rp 1,500 Rp 150,000
- 250 Rp 2,000 Rp 500,000
- 300 Rp 1,500 Rp 450,000
Rp 300,000 100 Rp 1,000 Rp 100,000
- 100 Rp 1,500 Rp 150,000
- 250 Rp 2,000 Rp 500,000
- 100 Rp 1,500 Rp 150,000
Rp 150,000 100 Rp 1,000 Rp 100,000
Rp 100,000 100 Rp 1,500 Rp 150,000
- 200 Rp 2,000 Rp 400,000
Rp 850,000 Rp 400 - Rp 650,000

AGE
POKOK PENJUALAN PERSEDIAAN
TOTAL HARGA UNIT HARGA/UNIT TOTAL HARGA
- 100 Rp 1,000 Rp 100,000
- 400 Rp 1,250 Rp 500,000
Rp 250,000 200 Rp 1,250 Rp 250,000
- 450 Rp 1,625 Rp 731,250
- 650 Rp 1,563 Rp 1,015,950 #PEMBULATAN DARI 1562,5 MENJADI 1563
Rp 312,600 450 Rp 1,563 Rp 703,350
Rp 234,450 300 Rp 1,563 Rp 468,900
Rp 797,050 300 - Rp 468,900
I 1562,5 MENJADI 1563

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