TANGGAL KETERANGAN

1-Jan Persediaan Awal

10-Feb Pembelian
8-Mar Penjualan
10-Apr Penjualan
15-May Pembelian
22-Aug Pembelian
22-Sep Penjualan
10-Dec Penjualan

Pembelian
Date
Qty
1-Jan
50
10-Feb
8-Mar
10-Apr
60
15-May
30
22-Aug

22-Sep

10-Dec

Total 140
 KUANTITAS HARGA
10unit Rp. 100.000
50 unit Rp. 125.000
40 unit Rp. 150.000
30 unit Rp. 150.000
60 unit Rp. 130.000
30 unit Rp. 125.000
40 unit Rp. 175.000
40 unit Rp. 200.000

FIFO Perpetual Inventory Account

Pembelian Harga Pokok Penj
Unit Cost Total Cost Qty

Rp 120 Rp6,000

40
30
Rp 130 Rp7,800

Rp 140 Rp4,200

20
20

40

Rp18,000 150
Account
Harga Pokok Penjualan Persediaan
Unit Cost Total Cost Qty Unit Cost
40 Rp 10,000
40 Rp 10,000
50 Rp 12,000
Rp 100 Rp4,000 50 Rp 12,000
Rp 120 Rp3,600 20 Rp 12,000
20 Rp 12,000
60 Rp 13,000
20 Rp 12,000
60 Rp 13,000
30 Rp 14,000
Rp 120 Rp2,400
Rp 130 Rp2,600 40 Rp 13,000
30 Rp 14,000
Rp 130 Rp5,200 30 Rp 14,000

Rp17,800 30
rsediaan
Total Cost
Rp4,000,000
Rp400,000
Rp600,000
Rp600,000
Rp240,000
Rp240,000
Rp780,000
Rp240,000
Rp780,000
Rp420,000

Rp520,000
Rp420,000
Rp420,000

Rp420,000
 FIFO Perpet
Pembelian
Date
Qty Unit Cost Total Cost
1-Jan
50 Rp 120 Rp6,000
10-Feb

8-Mar
10-Apr
60 Rp 130 Rp7,800
15-May
30 Rp 140 Rp4,200
22-Aug

22-Sep

10-Dec

Total 140 Rp18,000

 FIFO Perpetual Inventory Account
Harga Pokok Penjualan Persediaan
Qty Unit Cost Total Cost Qty
40
40
50
40 Rp 100 Rp4,000 50
30 Rp 120 Rp3,600 20
20
60
20
60
30
20 Rp 120 Rp2,400
20 Rp 130 Rp2,600 40
30
40 Rp 130 Rp5,200 30

150 Rp17,800 30
 Persediaan
Unit Cost Total Cost
Rp 10,000 Rp4,000,000
Rp 10,000 Rp400,000
Rp 12,000 Rp600,000
Rp 12,000 Rp600,000
Rp 12,000 Rp240,000
Rp 12,000 Rp240,000
Rp 13,000 Rp780,000
Rp 12,000 Rp240,000
Rp 13,000 Rp780,000
Rp 14,000 Rp420,000

Rp 13,000 Rp520,000
Rp 14,000 Rp420,000
Rp 14,000 Rp420,000

Rp420,000