Code
Description
Trade
Discount
Value of
Goods (net)
MY-14
MYS-14
MY-16
MYS-16
Short Dress-L
Elegant Dress-L
Short Dress-XL
Elegant Dress-XL
100
150
300
200
5%
10%
5%
10%
$ 6,650
18,900
22,800
27,000
$ 75,350
$70
$140
$80
$150
* Perusahaan menetapkan mark up 100% dari harga beli bersih (net value of good) untuk
penentuan harga jual. Meskipun demikian, bagi toko yang mengambil minimal 2 lusin,
perusahaan memberikan diskon 10% dari harga jual.
2
DATA KURS NILAI TUKAR RUPIAH TERHADAP US$
Kurs 1US$ per 01-30 November 2008 = Rp11,500
Kurs 1US$ per 01-07 Desember 2008 = Rp11,350
Kurs 1US$ per 08-15 Desember 2008 = Rp11,500
Kurs 1US$ per 16-23 Desember 2008 = Rp12,000
Kurs 1US$ per 24-31 Desember 2008 = Rp11,800
Berdasarkan IAS no. 2 tentang Inventory:
1. Hitung cost of purchase untuk setiap item pembelian
2. Masukkan data dan kos pembelian ke kartu sediaan:
MY-14
Date
Purchases
Quantity
Unit
Cost
Total
Cost
Cost of
Merchandise Sold
Quantity
Unit
Total
Cost
Cost
1-Nov
10-Dec
Inventory
Unit
Cost
958,000
Quantity
22
Total
Cost
21,076,000
MYS-14
Date
Quantity
Purchases
Unit
Cost
Total
Cost
Cost of
Merchandise Sold
Quantity
Unit
Total
Cost
Cost
1-Nov
10-Dec
Quantity
22
Inventory
Unit
Cost
1,616,000
Total
Cost
35,552,000
Inventory
Unit
Cost
1,058,800
Total
Cost
23,293,600
Inventory
Unit
Cost
1,656,000
Total
Cost
36,432,000
MY-16
Date
Quantity
Purchases
Unit
Cost
Total
Cost
Cost of
Merchandise Sold
Quantity
Unit
Total
Cost
Cost
1-Nov
10-Dec
Quantity
22
MYS-16
Date
1-Nov
10-Dec
Quantity
Purchases
Unit
Cost
Total
Cost
Cost of
Merchandise Sold
Quantity
Unit
Total
Cost
Cost
Quantity
22
3
MY-14
NRV
Selling
Price
1,529,500
Cost Sales
229,425
NRV Unit
1,300,075
Selling
Price
2,898,000
Cost Sales
434,700
NRV Unit
2,463,300
Selling
Price
900,000
Cost
Sales
135,000
Selling
Price
3,105,000
Cost Sales
465,750
MYS-14
NRV
MY-16
NRV
NRV
Unit
765,000
MYS-16
NRV
NRV Unit
2,639,250