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    Arty Lestari
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    1 views3 pages

    JAWABAN UAS MANAJEMEN PERSEDIAAN

    Uploaded by

    Arty Lestari

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    Tanggal Jumlah/unit Nilai/saham (Rp) Keterangan

    1 Mei 2015 50,000 2,000 Persediaan Awal

    5 Mei 2015 10,000 2,000 Pembelian

    9 Mei 2015 10,000 2,100 Pembelian

    16 Mei 2015 30,000 2,300 Penjualan

    19 Mei 2015 20,000 2,100 Pembelian

    22 Mei 2015 10,000 2,200 Pembelian

    30 Mei 2015 50,000 2,500 Penjualan

    Perhitungan FIFO
    Pembelian Harga Pokok Penjualan
    Tanggal Unit Nilai Saham/Unit Total Nilai Saham Unit Nilai Saham/Unit
    1 Mei 2015
    5 Mei 2015 10,000 2,000 20,000,000
    9 Mei 2015 10,000 2,100 21,000,000
    16 Mei 2015 30,000 2,300

    19 Mei 2015 20,000 2,100 42,000,000


    22 Mei 2015 10,000 2,200 22,000,000
    30 Mei 2015 50,000 2,500

    TOTAL 50,000 105,000,000 80,000

    Nilai Persediaan akhir adalah:


    Niai total persediaan - nilai total persediaan jual
    205,000,000 61,000,000 144,000,000 Persediaan akhir

    Perhitungan LIFO
    Pembelian Harga Pokok Penjualan
    Tanggal Unit Nilai Saham/Unit Total Nilai Saham Unit Nilai Saham/Unit
    1 Mei 2015
    5 Mei 2015 10,000 2,000 20,000,000
    9 Mei 2015 10,000 2,100 21,000,000
    16 Mei 2015 30,000 2,300
    19 Mei 2015 20,000 2,100 42,000,000
    22 Mei 2015 10,000 2,200 22,000,000
    30 Mei 2015 50,000 2,500
    TOTAL 50,000 105,000,000 80,000
    Nilai Persediaan akhir adalah:
    Niai total persediaan - nilai total persediaan jual
    205,000,000 100,000,000 105,000,000 Persediaan akhir

    Rata-Rata Terimbang
    Nilai Rata-rata Persediaan
    Total Nilai Saham/Total unit persediaan
    205,000,000 100,000 2,050
    Pokok Penjualan Persediaan
    Total Nilai Saham Unit Nilai Saham/Unit Total Nilai Saham
    50,000 2,000 100,000,000
    10,000 2,000 20,000,000
    10,000 2,100 21,000,000
    69,000,000 20,000 2,000 40,000,000
    10,000 2,000 20,000,000
    10,000 2,100 21,000,000
    20,000 2,100 42,000,000
    10,000 2,200 22,000,000
    125,000,000 10,000 2,100 21,000,000
    10,000 2,200 22,000,000
    194,000,000 20,000 43,000,000

    Pokok Penjualan Persediaan


    Total Nilai Saham Unit Nilai Saham/Unit Total Nilai Saham
    50,000 2,000 100,000,000
    10,000 2,000 20,000,000
    10,000 2,100 21,000,000
    69,000,000 30,000 2,000 60,000,000
    20,000 2,100 42,000,000
    10,000 2,200 22,000,000
    125,000,000 20,000 2,000 40,000,000
    194,000,000 20,000 40,000,000

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