Nama : WIJI SOLANAN

NIM : 21080694394
Kelas : 2021X
Tugas : Praktik Akuntansi Keuangan

Pembelian Penjualan
Tanggal Keterangan
Unit Beban/ Unit Unit
1-Mar Persediaan awal 100 Rp 40,000
3-Mar Pembelian 60 Rp 50,000
4-Mar Penjualan 70
10-Mar Pembelian 200 Rp 55,000
16-Mar Penjualan 80
19-Mar Penjualan 60
25-Mar Penjualan 70
30-Mar Pembelian 40 Rp 60,000

AKUN PERSEDIAAN PERPETUAL FIFO

Pembelian Harga Pokok Penjualan
Tanggal
Jumlah Beban/Unit Total Biaya Jumlah
1-Mar
3-Mar 60 Rp 50,000 Rp 3,000,000

4-Mar 70

10-Mar 200 Rp 55,000 Rp 11,000,000

16-Mar 30
50
19-Mar 10
50
25-Mar 70
30-Mar 40 Rp 60,000 Rp 2,400,000

Total 300 Rp 16,400,000 280

AKUN PERSEDIAAN PERPETUAL FIFO

Pembelian Harga Pokok Penjualan
Tanggal
Jumlah Beban/Unit Total Biaya Jumlah
1-Mar
3-Mar 60 Rp 50,000 Rp 3,000,000

4-Mar 60
10
10-Mar 200 Rp 55,000 Rp 11,000,000

16-Mar 80

19-Mar 60
 25-Mar 60
10
30-Mar 40 Rp 60,000 Rp 2,400,000

TOTAL 300 Rp 16,400,000 280

PERIODIK BIAYA AVERAGE

100 Rp 40,000 Rp 4,000,000
60 Rp 50,000 Rp 3,000,000
200 Rp 55,000 Rp 11,000,000
40 Rp 60,000 Rp 2,400,000
400 Rp 20,400,000

UNIT TERSEDIA HARGA BARANG

UNTUK DI JUAL TERSEDIA UNTUK
DIJUAL
 Penjualan
Beban/ Unit

Rp 80,000

Rp 90,000
Rp 90,000
Rp 90,000

RSEDIAAN PERPETUAL FIFO

Harga Pokok Penjualan Saldo Persediaan
Beban/Unit Total Biaya Jumlah Beban/Unit Total Biaya
100 Rp 40,000 Rp 4,000,000
100 Rp 40,000 Rp 4,000,000
60 Rp 50,000 Rp 3,000,000
Rp 40,000 Rp 2,800,000 30 Rp 40,000 Rp 1,200,000
60 Rp 50,000 Rp 3,000,000
30 Rp 40,000 Rp 1,200,000
60 Rp 50,000 Rp 3,000,000
200 Rp 55,000 Rp 11,000,000
Rp 40,000 Rp 1,200,000 10 Rp 50,000 Rp 500,000
Rp 50,000 Rp 2,500,000 200 Rp 55,000 Rp 11,000,000
Rp 50,000 Rp 500,000 150 Rp 55,000 Rp 8,250,000
Rp 55,000 Rp 2,750,000
Rp 55,000 Rp 3,850,000 80 Rp 55,000 Rp 4,400,000
80 Rp 55,000 Rp 4,400,000
40 Rp 60,000 Rp 2,400,000
Rp 13,600,000 120 Rp 6,800,000

RSEDIAAN PERPETUAL FIFO

Harga Pokok Penjualan Saldo Persediaan
Beban/Unit Total Biaya Jumlah Beban/Unit Total Biaya
100 Rp 40,000 Rp 4,000,000
100 Rp 40,000 Rp 4,000,000
60 Rp 50,000 Rp 3,000,000
Rp 50,000 Rp 3,000,000 90 Rp 40,000 Rp 3,600,000
Rp 40,000 Rp 400,000
90 Rp 40,000 Rp 3,600,000
200 Rp 55,000 Rp 11,000,000
Rp 55,000 Rp 4,400,000 90 Rp 40,000 Rp 3,600,000
120 Rp 55,000 Rp 6,600,000
Rp 55,000 Rp 3,300,000 90 Rp 40,000 Rp 3,600,000
 60 Rp 55,000 Rp 3,300,000
Rp 55,000 Rp 3,300,000 80 Rp 40,000 Rp 3,200,000
Rp 40,000 Rp 400,000
80 Rp 40,000 Rp 3,200,000
40 Rp 60,000 Rp 2,400,000
Rp 14,800,000 120 Rp 5,600,000