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  • 2KC - Pembahasan

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    JOHANES ARYA PRAMESTA NUGRAHA
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    This document summarizes sales, inventory, purchases, and costs for three product categories (KP, KC A, KC B) for a company over a period of time. It shows beginning inventory quantities and costs, purchases, transfers between categories, sales, ending inventory quantities and costs, operating expenses, cost of goods sold, gross profit, and eliminations between categories. Key figures include total sales of RP 50.415 million, total purchases of RP 14.120 million, total operating expenses of RP 4.434 million, total cost of goods sold of RP 16.510 million, and total gross profit of RP 29.471 million.

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    Copy of 12. 2KC - pembahasan(1)

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    This document summarizes sales, inventory, purchases, and costs for three product categories (KP, KC A, KC B) for a company over a period of time. It shows beginning inventory quantities and costs, purchases, transfers between categories, sales, ending inventory quantities and costs, operating expenses, cost of goods sold, gross profit, and eliminations between categories. Key figures include total sales of RP 50.415 million, total purchases of RP 14.120 million, total operating expenses of RP 4.434 million, total cost of goods sold of RP 16.510 million, and total gross profit of RP 29.471 million.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    8 views1 page

    2KC - Pembahasan

    Uploaded by

    JOHANES ARYA PRAMESTA NUGRAHA
    This document summarizes sales, inventory, purchases, and costs for three product categories (KP, KC A, KC B) for a company over a period of time. It shows beginning inventory quantities and costs, purchases, transfers between categories, sales, ending inventory quantities and costs, operating expenses, cost of goods sold, gross profit, and eliminations between categories. Key figures include total sales of RP 50.415 million, total purchases of RP 14.120 million, total operating expenses of RP 4.434 million, total cost of goods sold of RP 16.510 million, and total gross profit of RP 29.471 million.

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    © All Rights Reserved
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    of 1

    Keterangan KP KC A KC B D K LKK

    Penjualan K 20.600 15.315 14.500 50.415 KP --> KC A


    Persediaan, 1 jan (cost) D 2.115 250 375 PRICE = COST + LABA
    4.996,76
    Persediaan, 1 jan (price) D 1.467,5 1.570 780,74 150% 100% 50%
    Pembelian D 11.820 1.500 800 14.120 10.800 7.200
    PBD KP -> KC A K 12.000 12.000 -
    PBD dr KP D 18.000 7.200 - KP --> KC B
    KC A -> KC B K,D 10.800 10.080 10.080 - PRICE = COST + LABA
    Persediaan, 31 des (cost) K 842,5 300 200 140% 100% 40%
    2.606,50
    Persediaan, 31 des (price) K 958,5 875 569,5 10.080 7.200
    Biaya operasi D 2.382 1.101,5 950 4.434
    HPP D 1.092,5 9.159 11.750 16.510,26 16.510,26
    12.569,5 18.060,74
    Laba Operasi K 17.125,5 5.054,5 1.800 29.471,24 29.471,24

    Jurnal eliminasi
    1. Laba kotor persediaan awal KP --> KC A KP --> KC B
    CKH *) laba kotor pers aw
    780,74 PRICE = COST
    LABA
    + PRICE = COST + LABA
    Pers awal *) laba kotor pers aw 125% ## 25% 145% 100% 45%
    2. Pengiriman periode tsb 1.467,5 293,50 1.570 487,24
    Peng BD ke KC *)cost KP 12.000
    CKH *)selisih 5.280
    Peng BD dr KP - KC A *)tranfer price KC - A 7.200
    Peng BD dr KP - KC B *)tranfer price KC - B 10.080
    3. Laba kotor pers akhir KP --> KC A KP --> KC B
    Pers ak *) laba kotor pers ak 569,5 PRICE = COST
    LABA
    + PRICE = COST + LABA
    CKH *) laba kotor pers ak 150% ## 50% 140% 100% 40%
    958,5 319,5 875 250

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