UD Jaya Mandiri - Perpetual FIFO

Pembelian Harga Pokok Penjualan

Tanggal
Unit Harga/Unit Total Unit Harga/Unit
2 Jan

3 Jan 300 Rp 10,000 Rp 3,000,000

5 Jan 200 Rp 9,000
7 Jan 100 Rp 10,000
15 Jan 400 Rp 11,000 Rp 4,400,000

18 Jan 100 Rp 12,000 Rp 1,200,000

20 Jan 200 Rp 10,000

30 Jan 200 Rp 11,000

Jumlah Pembelian Rp 8,600,000 Jumlah HPP

a Pokok Penjualan Saldo Persediaan
Total Unit Harga/Unit Total
200 Rp 9,000 Rp 1,800,000
200 Rp 9,000 Rp 1,800,000 P1
300 Rp 10,000 Rp 3,000,000 P2
Rp 1,800,000 300 Rp 10,000 Rp 3,000,000
Rp 1,000,000 200 Rp 10,000 Rp 2,000,000
200 Rp 10,000 Rp 2,000,000 P1
400 Rp 11,000 Rp 4,400,000 P2
200 Rp 10,000 Rp 2,000,000 P1
400 Rp 11,000 Rp 4,400,000 P2
100 Rp 12,000 Rp 1,200,000 P3
Rp 2,000,000 400 Rp 11,000 Rp 4,400,000
100 Rp 12,000 Rp 1,200,000
Rp 2,200,000 200 Rp 11,000 Rp 2,200,000
100 Rp 12,000 Rp 1,200,000
Rp 7,000,000 300 Rp 3,400,000

Persediaan Akhir
UD Jaya Mandiri - Perpetual LIFO

Pembelian Harga Pokok Penjualan

Tanggal
Unit Harga/Unit Total Unit Harga/Unit
2 Jan

3 Jan 300 Rp 10,000 Rp 3,000,000

5 Jan 200 Rp 10,000

7 Jan 100 Rp 10,000

15 Jan 400 Rp 11,000 Rp 4,400,000

18 Jan 100 Rp 12,000 Rp 1,200,000

20 Jan 100 Rp 12,000

100 Rp 11,000
30 Jan 200 Rp 11,000

Jumlah Pembelian Rp 8,600,000 Jumlah HPP

a Pokok Penjualan Saldo Persediaan
Total Unit Harga/Unit Total
200 Rp 9,000 Rp 1,800,000
200 Rp 9,000 Rp 1,800,000 P1
300 Rp 10,000 Rp 3,000,000 P2
Rp 2,000,000 200 Rp 9,000 Rp 1,800,000 P1
100 Rp 10,000 Rp 1,000,000 P2
Rp 1,000,000 200 Rp 9,000 Rp 1,800,000
200 Rp 9,000 Rp 1,800,000 P1
400 Rp 11,000 Rp 4,400,000 P2
200 Rp 9,000 Rp 1,800,000 P1
400 Rp 11,000 Rp 4,400,000 P2
100 Rp 12,000 Rp 1,200,000 P3
Rp 1,200,000 200 Rp 9,000 Rp 1,800,000
Rp 1,100,000 300 Rp 11,000 Rp 3,300,000
Rp 2,200,000 200 Rp 9,000 Rp 1,800,000
100 Rp 11,000 Rp 1,100,000
Rp 7,500,000 300 Rp 2,900,000

Persediaan akhir
UD Jaya Mandiri - Perpetual Average

Pembelian Harga Pokok Penjualan Saldo Pe

Tanggal
Unit Harga/Unit Total Unit Harga/Unit Total Unit
2 Jan 200
3 Jan 300 Rp 10,000 Rp 3,000,000 500
5 Jan 200 Rp 9,600 Rp 1,920,000 300
7 Jan 100 Rp 9,600 Rp 960,000 200
15 Jan 400 11000 4400000 600
18 Jan 100 12000 1200000 700
20 Jan 200 Rp 10,743 Rp 2,148,571 500
30 Jan 200 Rp 10,743 Rp 2,148,571 300
 Saldo Persediaan
Harga/Unit Total
Rp 9,000 Rp 1,800,000
Rp 9,600 Rp 4,800,000
Rp 9,600 Rp 2,880,000
Rp 9,600 Rp 1,920,000
Rp 10,533 Rp 6,320,000
Rp 10,743 Rp 7,520,000
Rp 10,743 Rp 5,371,429
Rp 10,743 Rp 3,222,857 Persediaaan akhir
UD Kharis - Perpetual FIFO

Pembelian Harga Pokok Penjualan

Tanggal
Kaleng Harga/Kaleng Total Kaleng Harga/Kaleng
1 Des
3 Des 300 Rp 155,000 Rp 46,500,000

7 Des 250 Rp 150,000

100 Rp 155,000
15 Des 200 Rp 157,000 Rp 31,400,000

17 Des -20 Rp 155,000 Rp (3,100,000)

26 Des 180 Rp 155,000

120 Rp 157,000
27 Des -30 Rp 157,000
30 Jan 260 Rp 160,000 Rp 41,600,000

Jumlah Pembelian Rp 116,400,000 Jumlah HPP

Jurnal

3 Des Persediaan barang dagang Rp 46,500,000 -

Hutang dagang - Rp 46,500,000

7 Des Piutang dagang Rp 63,000,000 -

Penjualan - Rp 63,000,000
(350 kaleng x Rp. 180.000)

HPP Rp 53,000,000 -
Persediaan barang dagang - Rp 53,000,000

15 Des Persediaan barang dagang Rp 31,400,000 -

Hutang dagang - Rp 31,400,000
17 Des Hutang dagang Rp 3,140,000 -
Persediaan barang dagang - Rp 3,100,000
Selisih persediaan - Rp 40,000
(20 kaleng x Rp. 157.000)

26 Des Piutang dagang Rp 57,000,000 -

Penjualan - Rp 57,000,000
(300 kaleng x Rp. 190.000)

HPP Rp 46,740,000 -
Persediaan barang dagang - Rp 46,740,000

27 Des Retur penjualan Rp 5,700,000 -

Piutang dagang - 5700000
(30 kaleng x Rp. 190.000)

Persediaan barang dagang Rp 4,710,000 -

HPP - Rp 4,710,000

30 Jan Persediaan barang dagang Rp 41,600,000 -

Hutang dagang - Rp 41,600,000
kok Penjualan Saldo Persediaan
Total Kaleng Harga/Kaleng Total
250 Rp 150,000 Rp 37,500,000
250 Rp 150,000 Rp 37,500,000 P1
300 Rp 155,000 Rp 46,500,000 P2
Rp 37,500,000
Rp 15,500,000 200 Rp 155,000 Rp 31,000,000
200 Rp 155,000 Rp 31,000,000 P1
200 Rp 157,000 Rp 31,400,000 P2
180 Rp 155,000 Rp 27,900,000
200 Rp 157,000 Rp 31,400,000
Rp 27,900,000
Rp 18,840,000 80 Rp 157,000 Rp 12,560,000
Rp (4,710,000) 110 Rp 157,000 Rp 17,270,000
110 Rp 157,000 Rp 17,270,000
260 Rp 160,000 Rp 41,600,000
Rp 95,030,000 370 Rp 58,870,000

Persediaan akhir
UD Kharis - Perpetual LIFO

Pembelian Harga Pokok Penjualan

Tanggal
Kaleng Harga/Kaleng Total Kaleng Harga/Kaleng
1 Des
3 Des 300 Rp 155,000 Rp 46,500,000

7 Des 300 Rp 155,000

50 Rp 150,000
15 Des 200 Rp 157,000 Rp 31,400,000

17 Des -20 Rp 157,000 Rp (3,140,000)

26 Des 180 Rp 157,000

120 Rp 150,000
27 Des -30 Rp 150,000
30 Des 260 Rp 160,000 Rp 41,600,000

Jumlah Pembelian Rp 116,360,000 Jumlah HPP

Jurnal

3 Des Persediaan barang dagang Rp 46,500,000 -

Hutang dagang - Rp 46,500,000

7 Des Piutang dagang Rp 63,000,000 -

Penjualan - Rp 63,000,000
(350 kaleng x Rp. 180.000)

HPP Rp 54,000,000 -
Persediaan barang dagang - Rp 54,000,000
15 Des Persediaan barang dagang Rp 31,400,000 -
Hutang dagang - Rp 31,400,000

17 Des Hutang dagang Rp 3,140,000 -

Persediaan barang dagang - Rp 3,140,000

26 Des Piutang dagang Rp 57,000,000 -

Penjualan - Rp 57,000,000
(300 kaleng x Rp. 190.000)

HPP Rp 46,260,000 -
Persediaan barang dagang - Rp 46,260,000

27 Des Retur penjualan Rp 5,700,000 -

Piutang dagang - 5700000
(30 kaleng x Rp. 190.000)

Persediaan barang dagang Rp 4,500,000 -

HPP - Rp 4,500,000

30 Jan Persediaan barang dagang Rp 41,600,000 -

Hutang dagang - Rp 41,600,000
okok Penjualan Saldo Persediaan
Total Kaleng Harga/Kaleng Total
250 Rp 150,000 Rp 37,500,000
250 Rp 150,000 Rp 37,500,000
300 Rp 155,000 Rp 46,500,000
Rp 46,500,000 200 Rp 150,000 Rp 30,000,000
Rp 7,500,000
200 Rp 150,000 Rp 30,000,000
200 Rp 157,000 Rp 31,400,000
200 Rp 150,000 Rp 30,000,000
180 Rp 157,000 Rp 28,260,000
Rp 28,260,000
Rp 18,000,000 80 Rp 150,000 Rp 12,000,000
Rp (4,500,000) 110 Rp 150,000 Rp 16,500,000
110 Rp 150,000 Rp 16,500,000
260 Rp 160,000 Rp 41,600,000
Rp 95,760,000 370 Rp 58,100,000

Persediaan akhir
UD Kharis - Perpetual Average

Pembelian Harga Pokok Penjualan

Tanggal
Kaleng Harga/Kaleng Total Kaleng Harga/Kaleng
1 Des
3 Des 300 Rp 155,000 Rp 46,500,000
7 Des 350 Rp 152,727
15 Des 200 Rp 157,000 Rp 31,400,000
17 Des -20 Rp 154,864 Rp (3,097,273)
26 Des Rp - 300 Rp 154,864
27 Des Rp - -30 Rp 154,864
30 Des 260 Rp 160,000 Rp 41,600,000
Jumlah Pembelian Rp 116,402,727 Jumlah HPP

Jurnal

3 Des Persediaan barang dagang Rp 46,500,000 -

Hutang dagang - Rp 46,500,000

7 Des Piutang dagang Rp 63,000,000 -

Penjualan - Rp 63,000,000
(350 kaleng x Rp. 180.000)

HPP Rp 53,454,545 -
Persediaan barang dagang - Rp 53,454,545

15 Des Persediaan barang dagang Rp 31,400,000 -

Hutang dagang - Rp 31,400,000

17 Des Hutang dagang Rp 3,140,000 -

Persediaan barang dagang - Rp 3,097,273
Selisih persediaan - Rp 42,727

26 Des Piutang dagang Rp 57,000,000 -

Penjualan - Rp 57,000,000
(300 kaleng x Rp. 190.000)

HPP Rp 46,459,091 -
Persediaan barang dagang - Rp 46,459,091

27 Des Retur penjualan Rp 5,700,000 -

Piutang dagang - 5700000
(30 kaleng x Rp. 190.000)
 Persediaan barang dagang Rp 4,645,909 -
HPP - Rp 4,645,909

30 Jan Persediaan barang dagang Rp 41,600,000 -

Hutang dagang - Rp 41,600,000
kok Penjualan Saldo Persediaan
Total Kaleng Harga/Kaleng Total
250 Rp 150,000 Rp 37,500,000
550 Rp 152,727 Rp 84,000,000
Rp 53,454,545 200 Rp 152,727 Rp 30,545,455
400 Rp 154,864 Rp 61,945,455
380 Rp 154,864 Rp 58,848,182
Rp 46,459,091 80 Rp 154,864 Rp 12,389,091
Rp (4,645,909) 110 Rp 154,864 Rp 17,035,000
370 Rp 158,473 Rp 58,635,000 Persediaan akhir
Rp 95,267,727