Soal

LATIHAN PERHITUNGAN NILAI PERSEDIAAN

TGL TRANSAKSI
01/10/16 Saldo awal barang XYZ pada awal bulan 20 unit @ Rp.95.000
02/10/16 Membeli Barang XYZ sebanyak 100 unit @ Rp.100.000
03/10/16 Menjual tunai barang XYZ sebanyak 30 unit dengan harga jual Rp. 120.000
05/10/16 Menjual tunai barang XYZ sebanyak 60 unit dengan harga jual Rp. 120.000
10/10/16 Membeli Barang XYZ sebanyak 50 unit @ Rp.101.000
15/10/16 Menjual tunai barang XYZ sebanyak 40 unit dengan harga jual Rp. 125.000

Bagaimana perhitungan nilai persediaan dan HPP dengan metode

FIFO (First in First Out) dan Average

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 FIFO
METODE FIFO (First in First Out)

TGL Masuk Keluar

Unit Hrg/unit Total Unit Hrg/unit Total
01/10/16
02/10/16 100.00 100,000.00 10,000,000.00

03/10/16 20.00 95,000.00 1,900,000.00

10.00 100,000.00 1,000,000.00
05/10/16 60.00 100,000.00 6,000,000.00
10/10/16 50.00 101,000.00 5,050,000.00

15/10/16 30.00 100,000.00 3,000,000.00

10.00 101,000.00 1,010,000.00

Jurnal Transaksi

02/10/16 Persediaan barang dagang 10,000,000.00

Hutang dagang 10,000,000.00

03/10/16 Kas 3,600,000.00

Penjualan 3,600,000.00
HPP 2,900,000.00
Persediaan brg.dagang 2,900,000.00

05/10/16 Kas 7,200,000.00

Penjualan 7,200,000.00
HPP 6,000,000.00
Persediaan brg.dagang 6,000,000.00

10/10/16 Persediaan barang dagang 5,050,000.00

Hutang dagang 5,050,000.00

15/10/16 Kas 5,000,000.00

Penjualan 5,000,000.00
HPP 4,010,000.00
Persediaan brg.dagang 4,010,000.00

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 FIFO

Saldo
Unit Hrg/unit Total
20.00 95,000.00 1,900,000.00
20.00 95,000.00 1,900,000.00
100.00 100,000.00 10,000,000.00

90.00 100,000.00 9,000,000.00

30.00 100,000.00 3,000,000.00
30.00 100,000.00 3,000,000.00
50.00 101,000.00 5,050,000.00

40.00 101,000.00 4,040,000.00

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 Average

TGL Masuk Keluar

Unit Hrg/unit Total Unit Hrg/unit Total
01/10/16
02/10/16 100.00 100,000.00 10,000,000.00
03/10/16 30.00 99,166.67 2,975,000.00
05/10/16 60.00 99,166.67 5,950,000.00
10/10/16 50.00 101,000.00 5,050,000.00
15/10/16 40.00 100,312.50 4,012,500.00

Jurnal Transaksi

02/10/16 Persediaan barang dagang 10,000,000.00

Hutang dagang 10,000,000.00

03/10/16 Kas 3,600,000.00

Penjualan 3,600,000.00
HPP 2,975,000.00
Persediaan brg.dagang 2,975,000.00

05/10/16 Kas 7,200,000.00

Penjualan 7,200,000.00
HPP 5,950,000.00
Persediaan brg.dagang 5,950,000.00

10/10/16 Persediaan barang dagang 5,050,000.00

Hutang dagang 5,050,000.00

15/10/16 Kas 5,000,000.00

Penjualan 5,000,000.00
HPP 4,012,500.00
Persediaan brg.dagang 4,012,500.00

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 Average

Saldo
Unit Hrg/unit Total
20.00 95,000.00 1,900,000.00
120.00 99,166.67 11,900,000.00
90.00 99,166.67 8,925,000.00
30.00 99,166.67 2,975,000.00
80.00 100,312.50 8,025,000.00
40.00 100,312.50 4,012,500.00

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