Item 127B

Units Cost Price

Jan. 1 Inventory 10 $20
4 Sale 7 $30
10 Purchase 8 21
12 Purchase Return 2 21
14 Purchase Allowances 2 20
16 Sales Allowances 2 29
18 sales return 2
22 Sale 4 31
28 Sale 2 32
30 Purchase 10 22
 PURCHASES COGS
DATE
Q UC TC Q UC TC

1
tulis di purchase 4 7 20 140
akun baru 10 8 21 168
gausah ditulis
tulis di sales 12 -2 21 -42

14

16 TIDAK BERPENGARUH
18 -2 20 -40

22 3 20 60
1 21 21

28 2 21 42

30 10 22 220
 BALANCE
Q UC TC

10 20 200
3 20 60
3 20 60
8 21 168
3 20 60
6 21 126
3 20 60
4 21 84
2 20 40
GARUH
3 20 60
4 21 84
2 20 40
2 20 40
3 21 63
2 20 40
2 20 40
1 21 21
2 20 40
2 20 40
1 21 21
4 20 80
10 22 220
 PURCHASES COGS BALANCE
DATE
Q UC TC Q UC TC Q UC TC

1 10 20 200
4 7 20 140 3 20 60
10 8 21 168 3 20 60
8 21 168
12 -2 21 -42 3 20 60
6 21 126
14 3 20 60
4 21 84
2 20 40
16 TIDAK BERPENGARUH
18 -2 20 -40 3 20 60
4 21 84
2 20 40
2 20 40
22 3 20 60 3 21 63
1 21 21 2 20 40
2 20 40
28 2 21 42 1 21 21
2 20 40
2 20 40
30 10 22 220 1 21 21
4 20 80
10 22 220