Kasus Penilaian Inventori / Perhitungan BPP

Kasus
No Tgl Keterangan Unit Harga(Rp) Nilai(Rp)
1 1/1/2015 Saldo awal 200 5,000 1,000,000
2 2/1/2015 Pembelian 2,000 6,000 12,000,000
3 3/1/2015 Penjualan 500 7,000 3,500,000
4 4/1/2015 Penjualan 1,600 7,000 11,200,000
5 10/1/2015 Pembelian 5,000 6,500 32,500,000
6 15-1-2015 Penjualan 4,100 8,000 32,800,000
7 20-1-2015 Pembelian 5,000 6,600 33,000,000
8 30-1-2015 Penjualan 5,500 8,000 44,000,000
Perhitungan BPP Metoda Perfetual
Metoda FIFO
Tgl Keterangan Unit Harga Nilai
Masuk Keluar Pembelian
1/1/2015 Saldo awal 200 5,000 1,000,000
2/1/2015 Pembelian 2,000 6,000 12,000,000
Jumlah
3/1/2015 Penjualan 200 5,000
300 6,000
Jumlah 500
4/1/2015 Penjualan 1,600 6,000
10/1/2015 Pembelian 5,000 - 6,500 32,500,000
Jumlah
15-1-2015 Penjualan 100 6,000
4,000 6,500
Jumlah 4,100
20-1-2015 Pembelian 5,000 6,600 33,000,000
Jumlah
30-1-2015 Penjualan 1,000 6,500
4,500 6,600
Jumlah 5,500

Metoda Rata-Rata:
Tgl Keterangan Unit Harga Nilai
Masuk Keluar Pembelian
1/1/2015 Saldo Awal 200 - 5,000 -
2/1/2015 Pembelian 2,000 6,000 12,000,000
Jumlah
3/1/2015 Penjualan 500 5,909
4/1/2015 Penjualan 1,600 5,909
10/1/2015 Pembelian 5,000 6,500 32,500,000
Jumlah
15-1-2015 Penjualan 4,100 6,488
20-1-2015 Pembelian 5,000 6,600 33,000,000
Jumlah
30-1-2015 Penjualan 5,500 6,581

Perhitungan BPP Metoda Periodikal

Metoda FIFO
Persediaan Awal 200 5,000
Pembelian:
2/1/2015 2,000 6,000 12,000,000
10/1/2015 5,000 6,500 32,500,000
 20-1-2015 5,000 6,600 33,000,000
Jumlah Pembelian
Barang Siap Dijual
Persediaan Akhir 500 6,600
Jumlah BPP

Metoda Rata-Rata:
Persediaan Awal 200 5,000
Pembelian:
2/1/2015 2,000 6,000 12,000,000
10/1/2015 5,000 6,500 32,500,000
20-1-2015 5,000 6,600 33,000,000
Jumlah Pembelian
Barang Siap Dijual
Persediaan Akhir 500 6,581
Jumlah BPP
Nilai Saldo Akhir
BPP Unit Harga Nilai
200 5,000 1,000,000
2,000 6,000 12,000,000
2,200 13,000,000
1,000,000 - - -
1,800,000 1,700 6,000 10,200,000
2,800,000 1,700 6,000 10,200,000
9,600,000 100 6,000 600,000
5,000 6,500 32,500,000
5,100 33,100,000
600,000 - - -
26,000,000 1,000 6,500 6,500,000
26,600,000 1,000 6,500 6,500,000
5,000 6,600 33,000,000
6,000 39,500,000
6,500,000 - - -
29,700,000 500 6,600 3,300,000
36,200,000 500 6,600 3,300,000

Nilai Saldo Akhir

BPP Unit Harga Nilai
- 200 5,000 1,000,000
- 2,000 6,000 12,000,000
2,200 5,909 13,000,000
2,954,545 1,700 5,909 10,045,455
9,454,545 100 5,909 590,909
5,000 6,500 32,500,000
5,100 6,488 33,090,909
26,602,496 1,000 6,488 6,488,414
5,000 6,600 33,000,000
6,000 6,581 39,488,414
36,197,712 500 6,581 3,290,701

1,000,000

Uji Jumlah BPP

 1 2,800,000
77,500,000 2 9,600,000
78,500,000 3 26,600,000
3,300,000 4 36,200,000
### Jumlah 75,200,000

1,000,000

Uji Jumlah BPP

1 2,954,545
77,500,000 2 9,454,545
78,500,000 3 26,602,496
3,290,701 4 36,197,712
### Jumlah 75,209,299