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Perusahaan Indocom merupakan perusahaan yang menjual komputer dan laptop

berikut transaksi terkait jual beli persediaan selama oktober 2019.


buatlah perhitungan dengan metode fifo, lifo dan average

1 Okt 2019 Membeli sbb:


10 buah PC komputer @ 5,000,000
10 buah laptop @ 5,500,000
2 Okt 2019 Membeli sbb:
10 buah PC komputer @ 6,000,000
10 buah laptop @ 6,000,000
3 Okt 2019 Membeli sbb:
10 buah PC komputer @ 6,500,000
10 buah laptop @ 6,200,000

4 Okt 2019 Dijual ke bhineka sbb:


15 buah PC komputer @ 6,500,000
15 buah laptop @ 6,500,000

5 Okt 2019 Membeli sbb:


10 buah PC komputer @ 6,500,000
10 buah laptop @ 6,200,000

6 Okt 2019 Dijual ke bhineka sbb:


20 buah PC komputer @ 7,000,000
20 buah laptop @ 7,000,000

31 Okt 2019 Diketahui jumlah persediaan tersedia sbb:


5 buah PC komputer
5 buah laptop
er dan laptop

Pembeliaan HPP
Tanggal Harga/Unit Kuantitas Total Harga Harga/Unit
1

2 10 6,000,000 60,000,000
10 6,000,000 60,000,000
Persediaan
Kuantitas Total Harga Harga/Unit Kuantitas Total Harga
10 5,000,000 50,000,000 Komputer
10 5,500,000 55,000,000 Laptop
10 5,000,000 50,000,000 Komputer
10 5,500,000 55,000,000 Laptop
10 6,000,000 60,000,000 Komputer
10 6,000,000 60,000,000 Laptop
Tanggal Unit Harga/Unit Total Harga Unit Harga/Unit Total Harga Unit
1 10
10
2 10 6,000,000 60,000,000 10
10 6,000,000 60,000,000 10
10
10
3 10 6,500,000 65,000,000 10
10 6,200,000 62,000,000 10
10
10
10
10
4 10 5,000,000 50,000,000 5
10 5,500,000 55,000,000 5
5 6,000,000 30,000,000 10
5 6,000,000 30,000,000 10
5 10 6,500,000 65,000,000 5
10 6,200,000 62,000,000 5
10
10
10
10
6 5 6,000,000 30,000,000 5
5 6,000,000 30,000,000 5
10 6,500,000 65,000,000
10 6,200,000 62,000,000
5 6,500,000 32,500,000
5 6,200,000 31,000,000
Harga/Unit Total Harga
5,000,000 50,000,000 PC Komputer Persediaan 105,000,000
5,500,000 55,000,000 Laptop Kas 105,000,000
5,000,000 50,000,000 PC Komputer Persediaan 120,000,000
5,500,000 55,000,000 Laptop Kas 120,000,000
6,000,000 60,000,000 PC Komputer
6,000,000 60,000,000 Laptop
5,000,000 50,000,000 PC Komputer Persediaan 127,000,000
5,500,000 55,000,000 Laptop Kas 127,000,000
6,000,000 60,000,000 PC Komputer
6,000,000 60,000,000 Laptop
6,500,000 65,000,000 PC Komputer
6,200,000 62,000,000 Laptop
6,000,000 30,000,000 PC Komputer Kas 195,000,000
6,000,000 30,000,000 Laptop Penjualan 195,000,000
6,500,000 65,000,000 PC Komputer COGS 165,000,000
6,200,000 62,000,000 Laptop Persediaan 165,000,000
6,000,000 30,000,000 PC Komputer Persediaan 127,000,000
6,000,000 30,000,000 Laptop Kas 127,000,000
6,500,000 65,000,000 PC Komputer
6,200,000 62,000,000 Laptop
6,500,000 65,000,000 PC Komputer
6,200,000 62,000,000 Laptop
6,500,000 32,500,000 PC Komputer Kas 280,000,000
6,200,000 31,000,000 Laptop Penjualan 280,000,000
COGS 250,500,000
Persediaan 250,500,000

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