Persedian & Pembelian Penjualan

No Jumlah Harga/Unit Jumlah Harga No Jumlah Harga/Unit

1. 600 Rp 6,000 Rp 3,600,000 1. 500 Rp 9,000
2. 1500 Rp 5,500 Rp 8,250,000 2. 1400 Rp 9,000
3. 800 Rp 6,250 Rp 5,000,000 3. 600 Rp 10,000
4. 1200 Rp 6,300 Rp 7,560,000 4. 1200 Rp 10,000
5. 800 Rp 6,500 Rp 5,200,000 Total 3700
Total 4900 Rp 29,610,000

Persedian akhir = 1200

Jumlah Harga
Rp 4,500,000
Rp 12,600,000
Rp 6,000,000
Rp 12,000,000
Rp 35,100,000
 MASUK KELUAR
TGL KETERANGAN
JUMLAH HARGA/UNIT TTL HRG JUMLAH
1-Nov Saldo
3-Nov Penjualan 500

4-Nov Pembelian 1500 Rp 5,500 Rp 8,250,000

8-Nov Pembelian 800 Rp 6,250 Rp 5,000,000

9-Nov Penjualan 1400

11-Nov Penjualan 600

13-Nov Pembelian 1200 Rp 6,300 Rp 7,560,000

23-Nov Penjualan 1200

29-Nov Pembelian 800 Rp 6,500 Rp 5,200,000

4300 Rp 26,010,000 3700

Nilai persedian akhir sebanyak 1200 unit :

1200 unit x 7.720.000 = Rp 9,264,000,000

Harga Pokok Penjualan berdasarkan metode FIFO

Persedian awal Rp 3,600,000
Pembelian bersih Rp 26,010,000
Barang tersedia Rp 29,610,000
Persedian akhir -Rp 7,720,000
HPP Rp 21,890,000
Laba kotor = Rp 35,100,000 -Rp 21,890,000
 KELUAR HPP SALDO
HARGA/UNIT TTL HARG JUMLAH HARGA/UNIT TTL HRG JUMLAH HARGA/UNIT
600 Rp 6,000
Rp 9,000 Rp 4,500,000 500 Rp 6,000 Rp 3,000,000 100 Rp 6,000

100 Rp 6,000
1500 Rp 5,500
1600

100 Rp 6,000
1500 Rp 5,500
800 Rp 6,250
2400

Rp 9,000 Rp 12,600,000 100 Rp 6,000 Rp 600,000 200 Rp 5,500

1300 Rp 5,500 Rp 7,150,000 800 Rp 6,250
1400 Rp 7,750,000 1000

Rp 10,000 Rp 6,000,000 200 Rp 5,500 Rp 1,100,000 400 Rp 6,250

400 Rp 6,250 Rp 2,500,000
600 Rp 3,600,000

400 Rp 6,250
1200 Rp 6,300
1600

Rp 10,000 Rp 12,000,000 400 Rp 6,250 Rp 2,500,000 400 Rp 6,300

800 Rp 6,300 Rp 5,040,000
1200 Rp 7,540,000

400 Rp 6,300
800 Rp 6,500
1200

Rp 35,100,000 3700 Rp 21,890,000 1200

= Rp 13,210,000
SALDO
TTL HRG
Rp 3,600,000
Rp 600,000

Rp 600,000
Rp 8,250,000
Rp 8,850,000

Rp 600,000
Rp 8,250,000
Rp 5,000,000
Rp 13,850,000

Rp 1,100,000
Rp 5,000,000
Rp 6,100,000

Rp 2,500,000

Rp 2,500,000
Rp 7,560,000
Rp 10,060,000

Rp 2,520,000

Rp 2,520,000
Rp 5,200,000
Rp 7,720,000

Rp 7,720,000
 MASUK KELUA
TGL KETERANGAN
JUMLAH HARGA/UNIT TTL HRG JUMLAH
1-Nov Saldo
3-Nov Penjualan 500

4-Nov Pembelian 1500 Rp 5,500 Rp 8,250,000

8-Nov Pembelian 800 Rp 6,250 Rp 5,000,000

9-Nov Penjualan 1400

11-Nov Penjualan 600

13-Nov Pembelian 1200 Rp 6,300 Rp 7,560,000

23-Nov Penjualan 1200

29-Nov Pembelian 800 Rp 6,500 Rp 5,200,000

4300 Rp 26,010,000 3700

Nilai persedian akhir sebanyak 1200 unit :

1200 unit x 7.720.000 = Rp 9,240,000,000

Harga Pokok Penjualan berdasarkan metode FIFO

Persedian awal Rp 3,600,000
Pembelian bersih Rp 26,010,000
Barang tersedia Rp 29,610,000
Persedian akhir -Rp 7,700,000
HPP Rp 21,910,000
Laba kotor = Rp 35,100,000 -Rp 21,910,000 =
 KELUAR HPP SALDO
HARGA/UNIT TTL HARG JUMLAH HARGA/UNIT TTL HRG JUMLAH HARGA/UNIT
600 Rp 6,000
Rp 9,000 Rp 4,500,000 500 Rp 6,000 Rp 3,000,000 100 Rp 6,000

100 Rp 6,000
1500 Rp 5,500
1600

100 Rp 6,000
1500 Rp 5,500
800 Rp 6,250
2400 Rp 17,750

Rp 9,000 Rp 12,600,000 800 Rp 6,250 Rp 5,000,000 900 Rp 5,500

600 Rp 5,500 Rp 3,300,000 100 Rp 6,000
1400 Rp 8,300,000 1000

Rp 10,000 Rp 6,000,000 600 Rp 5,500 Rp 3,300,000 300 Rp 6,250

600 Rp 3,300,000 100 Rp 6,000
400

400 Rp 6,250
1200 Rp 6,300
1600

Rp 10,000 Rp 12,000,000 1200 Rp 6,300 Rp 7,560,000 400 Rp 6,250

1200 Rp 7,560,000

400 Rp 6,250
800 Rp 6,500
1200

Rp 35,100,000 3700 Rp 22,160,000 1200

Rp 13,190,000
SALDO
TTL HRG
Rp 3,600,000
Rp 600,000

Rp 600,000
Rp 8,250,000
Rp 8,850,000

Rp 600,000
Rp 8,250,000
Rp 5,000,000
Rp 13,850,000

Rp 4,950,000
Rp 600,000
Rp 5,550,000

Rp 1,875,000
Rp 600,000
Rp 2,475,000

Rp 2,500,000
Rp 7,560,000
Rp 10,060,000

Rp 2,500,000

Rp 2,500,000
Rp 5,200,000
Rp 7,700,000

Rp 7,700,000