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FIFO

PEMBELIAN PENJUALAN SALDO


TGL
UNIT BIAYA TOTAL UNIT BIAYA TOTAL UNIT BIAYA
AKHIR BLN Rp - Rp - 125 500
5 350 575 Rp 201,250.00 Rp - 125 500
Rp - Rp - 350 575
8 Rp - 120 500 Rp 60,000.00 5 500
Rp - Rp - 350 575
10 275 600 Rp 165,000.00 Rp - 5 500
Rp - Rp - 350 575
Rp - Rp - 275 600
12 Rp - 5 500 Rp 2,500.00 135 575
Rp - 215 575 Rp 123,625.00 275 600
19 300 750 Rp 225,000.00 Rp - 135 575
Rp - Rp - 275 600
Rp - Rp - 300 750
21 Rp - 135 575 Rp 77,625.00 85 600
Rp - 190 600 Rp 114,000.00 300 750
25 250 900 Rp 225,000.00 Rp - 85 600
Rp - Rp - 300 750
Rp - Rp - 250 900
26 Rp - 85 600 Rp 51,000.00 110 750
Rp - 190 750 Rp 142,500.00 250 900
27 300 1000 Rp 300,000.00 Rp - 110 750
Rp - Rp - 250 900
Rp - Rp - 300 1000
29 Rp - 110 750 Rp 82,500.00 80 900
Rp - 170 900 Rp 153,000.00 300 1000
SALDO PERSEDIAAN AWAL Rp 62,500.00 350 575
TOTAL PEMBELIAN BERSIH Rp 1,116,250.00 275 600
Rp 62,500.00 BARANG YG DIJUAL Rp 1,178,750.00 300 750
Rp 62,500.00 PERSEDIAAN AKHIR Rp 372,000.00 250 900
Rp 201,250.00 HPP Rp 806,750.00 300 1000
Rp 2,500.00 1475
Rp 201,250.00
Rp 2,500.00 SALDO AWAL 125 120
Rp 201,250.00 PEMBELIAN 1475 220
Rp 165,000.00 1600 325
Rp 77,625.00 PENJUALAN 1220 275
Rp 165,000.00 SALDO AKHIR 380 280
Rp 77,625.00 1220
Rp 165,000.00
Rp 225,000.00
Rp 51,000.00
Rp 225,000.00
Rp 51,000.00
Rp 225,000.00
Rp 225,000.00
Rp 82,500.00
Rp 225,000.00
Rp 82,500.00
Rp 225,000.00
Rp 300,000.00
Rp 72,000.00
Rp 300,000.00
Rp 372,000.00
Rp 201,250.00
Rp 165,000.00
Rp 225,000.00
Rp 225,000.00
Rp 300,000.00
Rp 1,116,250.00
LIFO
PEMBELIAN PENJUALAN SALDO
TGL
UNIT BIAYA TOTAL UNIT BIAYA TOTAL UNIT BIAYA
AKHIR BLN Rp - Rp - 125 500
5 350 575 Rp 201,250.00 Rp - 125 500
Rp - Rp - 350 575
8 Rp - 120 575 Rp 69,000.00 125 500
Rp - Rp - 230 575
10 275 600 Rp 165,000.00 Rp - 125 500
Rp - Rp - 230 575
Rp - Rp - 275 600
12 Rp - 220 600 Rp 132,000.00 125 500
230 575
Rp - Rp - 55 600
19 300 750 Rp 225,000.00 Rp - 125 500
Rp - Rp - 230 575
Rp - Rp - 55 600
300 750
21 Rp - 300 750 Rp 225,000.00 125 500
Rp - 25 600 Rp 15,000.00 230 575
30 600
25 250 900 Rp 225,000.00 Rp - 125 500
Rp - Rp - 230 575
Rp - Rp - 30 600
250 900
26 Rp - 250 900 Rp 225,000.00 125 500
Rp - 25 600 Rp 15,000.00 230 575
5 600
27 300 1000 Rp 300,000.00 Rp - 125 500
Rp - Rp - 230 575
Rp - Rp - 5 600
300 1000
29 Rp - 280 1000 Rp 280,000.00 125 500
Rp - 230 575
5 600
20 1000
380
SALDO PERSEDIAAN AWAL Rp 62,500.00
TOTAL PEMBELIAN BERSIH Rp 1,116,250.00
Rp 62,500.00 BARANG YG DIJUAL Rp 1,178,750.00
Rp 62,500.00 PERSEDIAAN AKHIR Rp 217,750.00
Rp 201,250.00 HPP Rp 961,000.00
Rp 62,500.00
Rp 132,250.00 SALDO AWAL 125
Rp 62,500.00 PEMBELIAN 1475
Rp 132,250.00 1600
Rp 165,000.00 PENJUALAN 1220
Rp 62,500.00 SALDO AKHIR 380
Rp 132,250.00
Rp 33,000.00
Rp 62,500.00
Rp 132,250.00
Rp 33,000.00
Rp 225,000.00
Rp 62,500.00
Rp 132,250.00
Rp 18,000.00
Rp 62,500.00
Rp 132,250.00
Rp 18,000.00
Rp 225,000.00
Rp 62,500.00
Rp 132,250.00
Rp 3,000.00
Rp 62,500.00
Rp 132,250.00
Rp 3,000.00
Rp 300,000.00
Rp 62,500.00
Rp 132,250.00
Rp 3,000.00
Rp 20,000.00
Rp 217,750.00
AVARAGE
PEMBELIAN PENJUALAN SALDO
TGL
UNIT BIAYA TOTAL UNIT BIAYA TOTAL UNIT BIAYA
AKHIR BLN Rp - Rp - 125 500

5 350 575 Rp 201,250.00 Rp - 475 538

8 Rp - 120 538 Rp 64,560.00 355 538

10 275 600 Rp 165,000.00 Rp - 630 569

12 Rp - 220 569 Rp 125,180.00 410 569

19 300 750 Rp 225,000.00 Rp - 710 660

21 Rp - 325 659 Rp 214,175.00 385 660

25 250 900 Rp 225,000.00 Rp - 635 780

26 Rp - 275 779 Rp 214,225.00 360 780

27 300 1000 Rp 300,000.00 Rp - 660 890

29 Rp - 280 889 Rp 248,920.00 380 890


SALDO PERSEDIAAN AWAL Rp 62,500.00
TOTAL PEMBELIAN BERSIH Rp 1,116,250.00
Rp 62,500.00 BARANG YG DIJUAL Rp 1,178,750.00
PERSEDIAAN AKHIR Rp 338,200.00
Rp 255,550.00 HPP Rp 840,550.00

Rp 190,812.50 SALDO AWAL 125


PEMBELIAN 1475
Rp 358,470.00 1600 475 1000
PENJUALAN 1220 120 780
Rp 233,290.00 SALDO AKHIR 380 355 890

Rp 468,600.00

Rp 254,100.00

Rp 495,300.00

Rp 280,800.00

Rp 587,400.00

Rp 338,200.00

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