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    AKUNTANSI RUMIT

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    1 views11 pages

    Akuntansi Rumit

    Uploaded by

    Sita08

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 11

    FIFO

    MASUK KELUAR
    TANGGAL
    JENIS UNIT HARGA JUMLAH JENIS UNIT HARGA
    1-Jan-14

    2-Jan-14 D 200 Rp 70 Rp 14,000

    3-Jan-14 E 500 Rp 60 Rp 30,000

    5-Jan-14 F 500 Rp 60 Rp 30,000

    7-Jan-14 D 200 Rp 60 Rp 12,000

    9-Jan-14 E 500 Rp 70 Rp 35,000

    11-Jan-14 F 500 Rp 60 Rp 30,000

    SELAMA 2014 D 150 Rp 80


    D 150 Rp 70
    SELAMA 2014 E 300 Rp 50
    E 500 Rp 60
    E 400 Rp 70

    SELAMA 2014 F 1300 Rp 60

    HPP
    ELUAR SALDO
    JUMLAH JENIS UNIT HARGA JUMLAH
    D 150 Rp 80 Rp 12,000
    E 300 Rp 50 Rp 15,000
    F 500 Rp 60 Rp 30,000
    D 150 Rp 80 Rp 12,000
    D 200 Rp 70 Rp 14,000
    E 300 Rp 50 Rp 15,000
    F 500 Rp 60 Rp 30,000
    D 150 Rp 80 Rp 12,000
    D 200 Rp 70 Rp 14,000
    E 300 Rp 50 Rp 15,000
    E 500 Rp 60 Rp 30,000
    F 500 Rp 60 Rp 30,000
    D 150 Rp 80 Rp 12,000
    D 200 Rp 70 Rp 14,000
    E 300 Rp 50 Rp 15,000
    E 500 Rp 60 Rp 30,000
    F 1000 Rp 60 Rp 60,000
    D 150 Rp 80 Rp 12,000
    D 200 Rp 70 Rp 14,000
    D 200 Rp 60 Rp 12,000
    E 300 Rp 50 Rp 15,000
    E 500 Rp 60 Rp 30,000
    F 1000 Rp 60 Rp 60,000
    D 150 Rp 80 Rp 12,000
    D 200 Rp 70 Rp 14,000
    D 200 Rp 60 Rp 12,000
    E 300 Rp 50 Rp 15,000
    E 500 Rp 60 Rp 30,000
    E 500 Rp 70 Rp 35,000
    F 1000 Rp 60 Rp 60,000
    D 150 Rp 80 Rp 12,000
    D 200 Rp 70 Rp 14,000
    D 200 Rp 60 Rp 12,000
    E 300 Rp 50 Rp 15,000
    E 500 Rp 60 Rp 30,000
    E 500 Rp 70 Rp 35,000
    F 1500 Rp 60 Rp 90,000
    Rp 12,000 D 0 - -
    Rp 10,500 D 50 Rp 70 Rp 3,500
    D 200 Rp 60 Rp 12,000
    E 300 Rp 50 Rp 15,000
    E 500 Rp 60 Rp 30,000
    E 500 Rp 70 Rp 35,000
    F 1500 Rp 60 Rp 90,000
    Rp 15,000 D 50 Rp 70 Rp 3,500
    Rp 30,000 D 200 Rp 60 Rp 12,000
    Rp 28,000 E Rp - Rp - Rp -
    E - - -
    E 100 Rp 70 Rp 7,000
    F 1500 Rp 60 Rp 90,000
    Rp 78,000 D 50 Rp 70 Rp 3,500
    D 200 Rp 60 Rp 12,000
    E 100 Rp 70 Rp 7,000
    F 200 Rp 60 Rp 12,000
    Rp 173,500
    RATA-RATA
    MASUK KELUAR
    TANGGAL
    JENIS UNIT HARGA JUMLAH JENIS UNIT HARGA
    1-Jan-14

    2-Jan-14 D 200 Rp 70 Rp 14,000

    3-Jan-14 E 500 Rp 60 Rp 30,000

    5-Jan-14 F 500 Rp 60 Rp 30,000

    7-Jan-14 D 200 Rp 60 Rp 12,000

    9-Jan-14 E 500 Rp 70 Rp 35,000

    11-Jan-14 F 500 Rp 60 Rp 30,000

    SELAMA 2014 D 300 Rp 69

    SELAMA 2014 E 1200 Rp 62

    SELAMA 2014 F 1300 Rp 60

    HPP
    ELUAR SALDO
    JUMLAH JENIS UNIT HARGA JUMLAH
    D 150 Rp 80 Rp 12,000
    E 300 Rp 50 Rp 15,000
    F 500 Rp 60 Rp 30,000
    D 350 Rp 74 Rp 26,000
    E 300 Rp 50 Rp 15,000
    F 500 Rp 60 Rp 30,000
    D 350 Rp 74 Rp 26,000
    E 800 Rp 56 Rp 45,000
    F 500 Rp 60 Rp 30,000
    D 350 Rp 74 Rp 26,000
    E 800 Rp 56 Rp 45,000
    F 1000 Rp 60 Rp 60,000
    D 550 Rp 69 Rp 38,000
    E 800 Rp 56 Rp 45,000
    F 1000 Rp 60 Rp 60,000
    D 550 Rp 69 Rp 38,000
    E 1300 Rp 62 Rp 80,000
    F 1000 Rp 60 Rp 60,000
    D 550 Rp 69 Rp 38,000
    E 1300 Rp 62 Rp 80,000
    F 1500 Rp 60 Rp 90,000
    Rp 20,700 D 250 Rp 69 Rp 17,300
    E 1300 Rp 62 Rp 80,000
    F 1500 Rp 60 Rp 90,000
    Rp 74,400 D 250 Rp 69 Rp 17,300
    E 100 Rp 56 Rp 5,600
    F 1500 Rp 60 Rp 90,000
    Rp 78,000 D 250 Rp 69 Rp 17,250
    E 100 Rp 56 Rp 5,600
    F 200 Rp 60 Rp 12,000
    Rp 173,100
    JENIS BARANG BANYAK HARGA POKOK PER UNIT HARGA PASAR PER UNIT

    D 250 Rp 70 Rp 90
    E 100 Rp 75 Rp 90
    F 200 Rp 60 Rp 90
    550

    Apabila penilaian ditetapkan untuk tiap-tiap jenis barang, maka persediaan akan dinilai sebesar 37.000. Netral kare
    apabila penilaian diterapkan untuk persediaan secara keseluruhan, maka persediaan sebesar 49.500 dan untung ka
    NILAI PADA HARGA POKOK NILAI PADA HARGA PASAR

    Rp 17,500 Rp 22,500
    Rp 7,500 Rp 9,000
    Rp 12,000 Rp 18,000
    Rp 37,000 Rp 49,500

    n akan dinilai sebesar 37.000. Netral karena sama dengan harga persediaan
    persediaan sebesar 49.500 dan untung karena penaikan harga persediaan berjumlah 12.500
    HARGA TERENDAH HARGA POKOK DAN HARGA PASAR

    Rp 17,500
    Rp 7,500
    Rp 12,000
    Rp 37,000

    ga persediaan
    a persediaan berjumlah 12.500

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