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    Ernapitriasari 213403416064

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    Ernapitriasari 213403416064

    Uploaded by

    Muhammad Qolbi
    10 views3 pages

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    Ernapitriasari_213403416064

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    10 views3 pages

    Ernapitriasari 213403416064

    Uploaded by

    Muhammad Qolbi

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 3

    METODE FIFO

    Pembelian Harga Pokok Penjualan Persediaan


    Tanggal
    Unit Harga/Unit Total Unit Harga/Unit Total Unit Harga/Unit Total
    02-Mei-20             3000 Rp 10.000 Rp 30.000.000
    09-Mei-20 4500 Rp 10.200 Rp 45.900.000       3000 Rp 10.000 Rp 30.000.000
                  4500 Rp 10.200 Rp 45.900.000
    11-Mei-20       3000 Rp 10.000 Rp 30.000.000
            3000 Rp 10.200 Rp 30.600.000 1500 Rp 10.200 Rp 15.300.000
    12-Mei-20       -500 Rp 10.200 -Rp 5.100.000 2000 Rp 10.200 Rp 20.400.000
    14-Mei-20 6000 Rp 10.500 Rp 63.000.000       2000 Rp 10.200 Rp 20.400.000
                  6000 Rp 10.500 Rp 63.000.000
    18-Mei-20       2000 Rp 10.200 Rp 20.400.000      
            3000 Rp 10.500 Rp 31.500.000 3000 Rp 10.500 Rp 31.500.000
    27-Mei-20 2500 Rp 10.750 Rp 26.875.000       3000 Rp 10.500 Rp 31.500.000
                  2500 Rp 10.750 Rp 26.875.000
    28-Mei-20 -500 Rp 10.750 -Rp 5.375.000       3000 Rp 10.500 Rp 31.500.000
                  2000 Rp 10.750 Rp 21.500.000
    TOTAL 12500   Rp 130.400.000 10500   Rp 107.400.000 5000   Rp 53.000.000

    COGS

    Persediaan Awal Rp 30.000.000


    Pembelian Rp 130.400.000
    Barang Tersedia untuk Dijual Rp 160.400.000
    Persediaan Akhir (Rp 53.000.000)
    COGS Rp 107.400.000
    Laba Kotor

    Penjualan Rp 114.150.000
    COGS (Rp 107.400.000)
    Laba Kotor Rp 6.750.000
    METODE WEIGHTED AVERAGE
    Pembelian Harga Pokok Penjualan Persediaan
    Tanggal
    Unit Harga/Unit Total Unit Harga/Unit Total Unit Harga/Unit Total
    02-Mei-20             3000 Rp 10.000 Rp 30.000.000
    09-Mei-20 4500 Rp 10.200 Rp 45.900.000       7500 Rp 10.120 Rp 75.900.000
    11-Mei-20       6000 Rp 10.120 Rp 60.720.000 1500 Rp 10.120 Rp 15.180.000
    12-Mei-20       -500 Rp 10.120 -Rp 5.060.000 2000 Rp 10.120 Rp 20.240.000
    14-Mei-20 6000 Rp 10.500 Rp 63.000.000       8000 Rp 10.405 Rp 83.240.000
    18-Mei-20       5000 Rp 10.405 Rp 52.025.000 3000 Rp 10.405 Rp 31.215.000
    27-Mei-20 2500 Rp 10.750 Rp 26.875.000       5500 Rp 10.562 Rp 58.090.000
    28-Mei-20 -500 Rp 10.750 -Rp 5.375.000       4000 Rp 13.179 Rp 52.715.000
    1250
    TOTAL 0   Rp 130.400.000 10500   Rp 107.685.000 4000 Rp 13.179 Rp 52.715.000

    COGS

    Persediaan Awal Rp 30.000.000


    Pembelian Rp 130.400.000
    Barang Tersedia untuk Dijual Rp 160.400.000
    Persediaan Akhir (Rp 52.715.000)
    COGS Rp 107.685.000

    LABA KOTOR

    Penjualan Rp 114.150.000
    COGS (Rp 107.685.000)
    Laba Kotor Rp 6.465.000

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