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  • Calculate Inventory Costs Using FIFO and LIFO Methods

    Diunggah oleh

    Meiry Dintia Arini
    24 tayangan8 halaman
    The document contains sales and purchase data for two products, Motor XYZ and Helm KGB, across three dates from October 5-19, 2015. It calculates cost of goods sold (COGS) using first-in, first-out (FIFO) and last-in, first-out (LIFO) inventory methods and determines gross profit. For Motor XYZ, COGS is Rp. 1,035,000,000 under FIFO and Rp. 1,035,000,000 under LIFO, with a gross profit of Rp. 165,000,000. For Helm KGB, COGS is Rp. 25,575,000 under FIFO and Rp. 26,

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    Judul Asli

    fifo lifo method in inventory

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    The document contains sales and purchase data for two products, Motor XYZ and Helm KGB, across three dates from October 5-19, 2015. It calculates cost of goods sold (COGS) using first-in, first-out (FIFO) and last-in, first-out (LIFO) inventory methods and determines gross profit. For Motor XYZ, COGS is Rp. 1,035,000,000 under FIFO and Rp. 1,035,000,000 under LIFO, with a gross profit of Rp. 165,000,000. For Helm KGB, COGS is Rp. 25,575,000 under FIFO and Rp. 26,

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai XLSX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    24 tayangan8 halaman

    Calculate Inventory Costs Using FIFO and LIFO Methods

    Diunggah oleh

    Meiry Dintia Arini
    The document contains sales and purchase data for two products, Motor XYZ and Helm KGB, across three dates from October 5-19, 2015. It calculates cost of goods sold (COGS) using first-in, first-out (FIFO) and last-in, first-out (LIFO) inventory methods and determines gross profit. For Motor XYZ, COGS is Rp. 1,035,000,000 under FIFO and Rp. 1,035,000,000 under LIFO, with a gross profit of Rp. 165,000,000. For Helm KGB, COGS is Rp. 25,575,000 under FIFO and Rp. 26,

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai XLSX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 8

    No

    Nama Barang
    Motor XYZ

    Kode
    Barang
    XYZ-01
    XYZ-01
    XYZ-01

    Persedian
    Awal
    10
    0
    0

    Pembelian
    10
    20
    25

    55
    2

    Helm KGB

    KGB-001
    KGB-001
    KGB-001

    50
    0
    0

    25
    50
    20

    95
    PERINTAH:

    Hitunglah HPP untuk masing-masing jenis barang dengan menggunakan metode FI

    Tanggal
    Pembelian
    10/5/2015
    10/12/2015
    10/19/2015

    Harga Beli
    Penjualan
    Per Unit
    Rp.20,000,000
    12
    Rp.22,000,000
    28
    Rp.19,500,000
    10

    Harga Jual
    per Unit
    Rp.24,000,000
    Rp.24,000,000
    Rp.24,000,000

    50
    10/5/2015
    10/12/2015
    10/19/2015

    gunakan metode FIFO dan LIFO

    Rp.200,000
    Rp.210,000
    Rp.225,000

    50
    70
    10

    130

    Rp.275,000
    Rp.300,000
    Rp.300,000

    Items

    Date

    Motor XYZ

    10/5/2015
    10/12/2015
    10/19/2015

    Helm KGB

    10/5/2015
    10/12/2015
    10/19/2015

    total penjualan
    hpp
    laba kotor

    Rp.1,200,000,000
    Rp.1,035,000,000
    Rp.165,000,000

    total penjualan
    hpp
    laba kotor

    Rp.37,750,000
    Rp.25,575,000
    Rp.12,175,000

    total cogs

    Rp.1,060,575,000

    QTY
    10

    50

    Opening Balance
    Total UniPrice
    Rp.200,000,000

    Rp.10,000,000

    QTY
    10
    20
    25
    25
    50
    20

    Purchasing
    Total Unit Price P
    Rp.200,000,000
    Rp.440,000,000
    Rp.487,500,000
    Rp.1,127,500,000
    Rp.5,000,000
    Rp.10,500,000
    Rp.4,500,000

    Rp.20,000,000

    COGS
    COGS
    Rp.240,000,000
    Rp.600,000,000
    Rp.195,000,000
    Rp.1,035,000,000
    Rp.10,000,000
    Rp.14,450,000
    Rp.1,125,000
    Rp.25,575,000

    Selling
    QTY
    12
    28
    10
    50
    50
    70
    10

    130

    Selling
    Total Unit Price S
    Rp.288,000,000
    Rp.672,000,000
    Rp.240,000,000
    Rp.1,200,000,000
    Rp.13,750,000
    Rp.21,000,000
    Rp.3,000,000
    Rp.37,750,000

    QTY
    0
    0
    15
    15

    15
    15

    Closing Balance
    Total Price CB

    Rp.292,500,000
    Rp.292,500,000

    Rp.3,375,000

    Rp.3,375,000

    Items

    Date

    Motor XYZ

    10/5/2015
    10/12/2015
    10/19/2015

    Helm KGB

    10/5/2015
    10/12/2015
    10/19/2015

    total penjualan
    hpp
    laba kotor

    Rp.1,200,000,000
    Rp.1,035,000,000
    Rp.165,000,000

    total penjualan
    hpp
    laba kotor

    Rp.37,750,000
    Rp.26,750,000
    Rp.11,000,000

    total cogs

    Rp.1,061,750,000

    QTY
    10

    50

    Opening Balance
    Total UniPrice
    Rp.200,000,000

    Rp.10,000,000

    QTY
    10
    20
    25
    25
    50
    20

    Purchasing
    Total Unit Price P
    Rp.200,000,000
    Rp.440,000,000
    Rp.487,500,000
    Rp.1,127,500,000
    Rp.5,000,000
    Rp.10,500,000
    Rp.4,500,000

    Rp.20,000,000

    COGS
    COGS
    Rp.240,000,000
    Rp.600,000,000
    Rp.195,000,000
    Rp.1,035,000,000
    Rp.10,000,000
    Rp.14,500,000
    Rp.2,250,000
    Rp.26,750,000

    Selling
    QTY
    12
    28
    10
    50
    50
    70
    10

    130

    Selling
    Total Unit Price S
    Rp.288,000,000
    Rp.672,000,000
    Rp.240,000,000
    Rp.1,200,000,000
    Rp.13,750,000
    Rp.21,000,000
    Rp.3,000,000
    Rp.37,750,000

    QTY

    Closing Balance
    Total Price CB

    15
    15

    Rp.292,500,000
    Rp.292,500,000

    5
    10
    15

    Rp.1,050,000
    Rp.2,250,000

    Rp.3,300,000

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