tanggal akun ref debit kredit

1 12/31/2018 cost of goods sold 761,000

inventory 761,000
12/31/2019 cost of goods sold 55,000
inventory 55,000

2 12/31/2018 Loss due to decline to NRV 761,000

inventory 761,000
12/31/2019 Loss due to decline to NRV 55,000
inventory 55,000
1. 31 Desember Tahun 2015
Penerapan LCNRV
Produk Cost NRV
Per Individu Per Kelompok Total Persediaan
Produk "M1"
Jenis A 1,502,000 1,494,000 1,494,000
Jenis B 2,330,000 2,280,000 2,280,000
Total M1 3,832,000 3,774,000 3,774,000
Produk "M2"
Jenis X 3,270,000 3,080,000 3,080,000
Jenis Y 3,861,000 3,875,000 3,861,000
Total M2 7,131,000 6,955,000 6,955,000
Total 10,963,000 10,729,000 10,715,000 10,729,000 10,729,000

31 Desember Tahun 2016

Penerapan LCNRV
Produk Cost NRV
Per Individu Per Kelompok Total Persediaan
Produk "M1"
Jenis A 1,952,000 1,520,000 1,520,000
Jenis B 2,500,000 2,527,000 2,500,000
Total M1 4,452,000 4,047,000 4,047,000
Produk "M2"
Jenis X 1,565,000 1,560,000 1,560,000
Jenis Y 1,353,000 1,500,000 1,353,000
Total M2 2,918,000 3,060,000 2,918,000
Total 7,370,000 7,107,000 6,933,000 6,965,000 7,107,000

2. Dec.31 2015
Loss Due to Decline to NRV 234,000
Allowance to Reduce Inventory to NRV 234,000

Dec.31 2016
Loss Due to Decline to NRV 29,000
Allowance to Reduce Inventory to NRV 29,000
Tahun 2015 per 1 Januari 2015
Beli Jual Persediaan
Tgl Produk
Unit Unit Cost Unit Produk "M1"
15-Jan A 13,000 83 Jenis A (20rb unit)
5-Feb Y 15,000 123 Jenis B (25rb unit)
14-Feb B 50,000 102
24-Mar Y 28,000
1-May Y 9,000 132
2-May B 30,000
1-Jun A 20,000 84
5-Jul B 40,000
8-Aug X 10,000 105
17-Aug A 40,000
18-Sep Y 11,000 120
19-Sep A 5,000 82
30-Sep B 14,000 130
1-Oct X 30,000
17-Oct X 12,000 120
28-Oct X 15,000 115

Tahun 2016
Beli Jual
Tgl Produk
Unit Unit Cost Unit
10-Jan B 15,000
1-Mar X 25,000
8-Mar A 4,000 85
11-Mar A 22,000
21-Apr Y 19,000
20-May X 10,000 122
1-Jul B 15,000 132
3-Jul A 26,000 122
10-Nov Y 18,000 123
19-Dec Y 18,000
27-Dec A 10,000
Cost per Unit Nilai Total ($) Persediaan Cost per Unit Nilai Total ($)
Produk "M2"
80 1,600,000 Jenis X (21rb unit) 110 2,310,000
125 3,125,000 Jenis Y (24rb unit) 120 2,880,000
 Per.31 Des 2015 Per.31 Des 2016
Item
A B X Y A B X Y
NRV per Unit 83 120 110 125 95 133 120 125
 Journal Debit Credit
1. Biological Assets - Strawberry Garden 35,000
Unrealized Holding Gain or Loss-Income 35,000
2. Strawberry Inventory 80,000
Unrealized Holding Gain or Loss-Income 80,000
3. Cash 90,000
Sales 90,000
COGS 80,000
Strawberry Inventory 80,000

4. Total dampak pendapatan Kuartal pertama dari kegiatan aset biologis dan produk agrikultural = tinggal ditamba
5. Kedepannya, NRV aset biologis berupa kebun strawberry akan meningkat dikarenakan prediksi demand stawbe
namun, untuk NRV dari produk agrikultural itu sendiri yang berupa buah strawberry cenderung sama saja karen
 grikultural = tinggal ditambahkan antara unrealized gain dan gross profit (35000 + 90000)
an prediksi demand stawberry dari kebun akan meningkat
y cenderung sama saja karena supply buah strawberry meningkat seiring dengan demand yang dibutuhkan
Latihan 9.5

a. Tanggal Transaksi Jumlah Cost NRV Selisih NRV Ikan

4/30/2016 Pembelian 15,000 Rp300 Rp295 Rp4,425,000
5/31/2016 Kenaikan NRV 15,000 Rp295 Rp310 15 Rp225,000
Rp4,650,000
Kematian Ikan -1000 Rp310 -Rp310,000
Rp4,340,000
6/30/2016 Kenaikan NRV 14,000 Rp310 Rp325 15 Rp210,000
Rp4,550,000
Kematian Ikan -500 Rp325 -Rp162,500
Rp4,387,500
7/31/2016 Kenaikan NRV 13,500 Rp325 Rp340 15 Rp202,500
Rp4,590,000
Tranfer ke ikan mature 13,500 Rp340 Rp5,980 5640 Rp76,140,000
NRV Ikan Mature 13,500 Rp5,980 Rp80,730,000
b. 1) Biological asset - ikan immature
Loss to buy -ikan immature
Cash
2) Loss to dead
Biological asset - ikan immature
Loss to dead
Biological asset - ikan immature
3) Cash
Sales
COGS
Inventory - ikan mature
Selling expense
Cash
4) 5/31/2016 Biological asset - ikan immature
Unrealized gain - income
6/30/2016 Biological asset - ikan immature
Unrealized gain - income
7/31/2016 Biological asset - ikan immature
Unrealized gain - income
7/31/2016 Inventory - ikan mature
Unrealized gain - income
Biological asset - ikan immature
 Rp4,425,000 c. CV Golden Fish
Rp75,000 Net Income
Rp4,500,000 For the month ended 31 July2016
Rp310,000
Rp31,000 Sales
Rp162,000 COGS
Rp162,000 Gross Profit
Rp72,000,000 Expenses
Rp72,000,000 Selling expense -Rp240,000
Rp71,760,000 Other income and expense
Rp71,760,000 Loss to buy -Rp75,000
Rp240,000 Loss to dead -Rp472,500
Rp240,000 Unrealized Gain Rp76,777,500
Rp225,000 Total expense
Rp225,000 Operating Income
Rp210,000
Rp210,000
Rp202,500
Rp202,500
Rp80,730,000
Rp76,140,000
Rp4,950,000
Rp72,000,000
Rp71,760,000
Rp240,000

Rp75,990,000
Rp76,230,000
Latihan 9.4

A. Tabel Perubahan NRV Biological Asset

Tanggal Transaksi Quantiy Cost per ekor NRV per ekor

5/1/2016 Pembelian Ayam Petelur 1000 55,000 53,000
mgg ke 3 mei Kematian Ayam Petelur -70 53,000 53,000

5/31/2018 Kenaikan NRV 930 53,000 55,000

NRV Ayam Petelur 31/05/2018

C. Nilai Saldo Ayam Petelur 31 Mei 2018

5/31/2018 NRV Ayam Petelur 51,150,000
930 x 55.000

D. Menghitung Income
PT HEN PRIMA UTAMA
Income Statement
For the Month Ended 31 Mei 2018

Sales
COGS
Gross Profit

Other Income and Expense

Loss on Buying BA -Rp 2,000,000.00
Loss on bioligical Asset - 3,710,000
Unrealized Gain-Income 39,860,000
Net Income

*Mohon Maaf jika ada kesalahan

 B. Jurnal

Nilai NRV 1. Pembelian Ayam Petelur

53,000,000 5/1/2018 Biological Asset-Ayam Petelur
- 3,710,000 Loss on Buying BA
49,290,000 Cash
1,860,000
51,150,000
2. Kematian Ayam Petelur
mgg 3 mei Loss on Biological Asset
Biological Asset-Ayam Petelur
70 x 53.000

3. Panen Telur
5/29/2018 Inventory- Telur
Unrealized Gain-Income
2000 x 19.000

4. Penjualan Telur
5/31/2018 Cash
Rp 9,250,000.00 Sales
- 9,500,000 500 x 18.500
-Rp 250,000.00 Cost of Goods sold
Inventory-Telur
500 x 19.000

5. Kenaikan NRV Telur

34,150,000 31/05/18 Biological Asset-Ayam Petelur
Rp 33,900,000.00 Unrealized Gain- Income
Debit Credit

53,000,000
2,000,000
55,000,000

3,710,000
3,710,000

38,000,000
38,000,000

9,250,000
9,250,000

9,500,000
9,500,000

1,860,000
1,860,000
Gross Profit Method Gross Profit (%)
Net Sales
Beginning Inventory 85000 COGS
Net Purchase
Pembayaran utang 31 Mar 2017 6700
Purchase Return -950
Utang yang belum tercatat (16,600-3,300) 13300 19050
Net Sales Gross Profit
Account Receivable 18 Apr (47000+9000) 56000 Gross Profit (%)
Pembayaran piutang 13950
69950
Less : gross profit (51%) (69950 x 51%) -35674.5
COGS -34275.5
Ending inventory unadjusted 69774.5
Inventory yg tidak terbakar -8000
Penjualan barang sisa kebakaran -4000
Kerugian akibat kebakaran 57774.5
Gross Profit (%) 2016 2015
Net Sales 540000 400000

Beginning Inventory 60000 76000

Net Purchase 290000 245000
Less : Ending inventory -85000 -60000
-265000 -261000
Gross Profit 275000 139000
Gross Profit (%) = 139000 = 50.54545 = 51%
275000
1 COST RETAIL
beginning inventory 40,000 60,000
purchases 175,000 215,000
freight in 12,000 -
purchase returns - 3,600 - 4,200
transfer in 10,200 14,000
TOTAL 233,600 284,800
net markups 10,000
net markdowns - 7,500
Goods available for sale 233,600 287,300

normal breakage - 600

sales revenue - 160,000
sales returns 3,000
ending inventory at retail 129,700

cost to retail rasio 0.8202247191

2 ending inventory at LCNRV 106,383

Latihan 9.6

Persediaan Akhir
Persediaan awal 90,000
Add : Pembelian 300,000
Less : Retur Pembelian - 38,000
COGS** - 282,100
Pesedian Akhir 69,900 sebelum disesuaikan

Persediaan yang rusak

Persediaan Akhir 69,900
Less: persediaan yang tidak rusak - 28,000 40.000 x 0,7
nilai sisa persediaan yang rusak - 9,150
Kerugiaan kebakaran 32,750

**Cost of Goods Sold

Penjulan 425,000
Less Retur Penjulan - 22,000
Gross Profit* - 120,900 *403.000 x 0.3
COGS 282,100

*Mohon Maaf jika ada kesalahan

disesuaikan
 Cost Retail % Cost to Retail
Cost Method
Begining Inventory 260,000 400,000
Purchases 924,500 1,470,000
Purchase returns -70,000 -90,000
Purchase discounts -28,000
Freight In 52,000
Markdowns (net) -25,000
Markups (net) 80,000 62.04%
Current year additions 878,500 1,435,000
Goods Available for Sale 1,138,500 1,835,000
Loss from breakage (normal) -5,500
Sales (net) -1,312,500
Employee discounts granted -9,000
Ending Inventory at Retail 508,000
Ending Inventory at Cost 315,181

Conventional Method
Begining Inventory 260,000 400,000
Purchases 924,500 1,470,000
Purchase returns -70,000 -90,000
Purchase discounts -28,000
Freight In 52,000
Markups (net) 80,000
Current year additions 878,500 1,460,000 61.21%
Goods Available for Sale 1,138,500 1,860,000
Markdowns (net) -25,000
Loss from breakage (normal) -5,500
Sales (net) -1,312,500
Employee discounts granted -9,000
Ending Inventory at Retail 508,000
Ending Inventory at Cost 310,945
Latihan9.10

A. Asumsi Metode Retail Konvensional B. Asumsi Metode Cost

Cost Retail
Beginning Inventory Rp 60,000,000.00 Rp 93,000,000.00 Beginning Inventory
Purchase Net Rp 105,400,000.00 Rp 176,000,000.00 Purchase Net
Transfer in Rp 5,025,000.00 Rp 6,035,000.00 Transfer in
Freigh in Rp 4,800,000.00 - Freigh in
Total Rp 175,225,000.00 Rp 275,035,000.00 Total
Net Markup Rp 17,000,000.00 Net Markup
Abnormal loss -Rp 25,000.00 -Rp 35,000.00 Net Markdown
Total Rp 175,200,000.00 Rp 292,000,000.00 Abnormal loss
Deduct: Total
Net Markdown -Rp 7,122,000.00 Deduct:
Net Sales -Rp 187,000,000.00 Net Sales
Normal Loss -Rp 78,000.00 Normal Loss
Ending Inventory at retail Rp 97,800,000.00 Ending Inventory at retail

Cost to ratio retail =Rp 175,200,000.00 0.6 Cost to ratio retail =

Rp 292,000,000.00
Ending Inventory at LCNRV = 60% x 97.800.000 = 58.680.000 Ending Inventory at Co
i Metode Cost
Cost Retail
Rp 60,000,000.00 Rp 93,000,000.00
Rp 105,400,000.00 Rp 176,000,000.00
Rp 5,025,000.00 Rp 6,035,000.00
Rp 4,800,000.00 -
Rp 175,225,000.00 Rp 275,035,000.00
Rp 17,000,000.00
-Rp 7,122,000.00
-Rp 25,000.00 -Rp 35,000.00
Rp 175,200,000.00 Rp 284,878,000.00

-Rp 187,000,000.00
-Rp 78,000.00
ventory at retail Rp 97,800,000.00

Cost to ratio retail = Rp 175,200,000.00 0, 615

Rp 284,878,000.00
Ending Inventory at Cost = 61,50% x 97.800.000 = 60.147.000
a. Gross profit 40% dari sales

Beginning Inventory 250,000,000

Net Purchase
Account Payable 1 Jan -365,000,000
Account Payable 29 Sep 420,000,000
Pelunasan utang s.d. 29 Sep 3,800,000,000
Freight in s.d. 29 Sep 12,000,000
Purchase Dsicount and Return 29 Sep -7,000,000
3,860,000,000
Net Sales
Account Receivable 1 Jan -650,000,000
Account Receivable 29 Sep 455,000,000
Pelunasan piutang s.d. 29 Sep 5,000,000,000
Sales discount and return s.d. 29 Sep -5,000,000
4,800,000,000
Less : gross profit (40%) (4.800.000.000 x 40%) -1920000000
COGS -2,880,000,000
Ending inventory unadjusted 1,230,000,000
Inventory yg tidak terbakar -125,000,000
Kerugian akibat kebakaran 1,105,000,000
b. Markup sebesar 40% dari cost

Cost Method Cost Retail

Beginning inventory 250,000,000
Purchases 3,855,000,000
Purchase returns -7,000,000
Freight in 12,000,000
4,110,000,000 4,110,000,000
Markups (net) 1644000000
Goods available for sale 5,754,000,000

Sales -4,800,000,000
Ending inventory at retail 954,000,000
inventory beginning period Rp 160,000,000
purchase Rp 580,000,000
purchase returns -Rp 56,000,000
cost of goods available for sale Rp 684,000,000

sales Rp 830,000,000
sales return -Rp 42,000,000
net sales Rp 788,000,000
less gross profit
(280000/800000)*100% -Rp 275,800,000
0.35 Rp 512,200,000

ending inventory Rp 171,800,000

less inventory tidak terbakar -Rp 39,000,000
inventory yang terbakar Rp 132,800,000
less residual value -Rp 10,595,000
Loss Rp 122,205,000
 COST RETAIL
beginning inventory 375,000 550,000
purchases 400,000 775,000
freight in 15,000 -
purchase returns - 90,000 - 120,000
purchase discount - 25,000 -
markup -

net markups
net markdowns
Goods available for sale

normal breakage
sales revenue - 326,000
sales returns 145,000
sales discouns 75,000
ending inventory at retail

BELUM SELESAI LUUR

net sales 106,000
 PT Tanjung Perak
Income Statement (Partial)
For the year ended December 07 2016
Sales
Accounts Receivable, ending 975,375,000
Less: Accounts Receivable, begining 1,855,500,000
Add: Pelunasan Accounts Receivable 15,325,600,000 14,445,475,000
Less: Sales Discounts & Return 578,050,000
Net Sales
Cost of Goods Sold
Inventory, begining 3,550,250,000
Purchases
Accounts Payable, ending 1,025,425,000
Less: Accounts Payable, begining 955,750,000
Add: Pelunasan Accounts Payable 9,555,525,000 9,625,200,000
Less: Purchase Discounts & Return 765,335,000
Freight In 375,500,000
Net Purchases 9,235,365,000
Inventory, ending 4,049,137,250
Gross Profit (37% dari Net Sales)

Kerugian perusahaan akibat kebakaran

Penambah Kerugian
- Inventory yg terbakar
(setelah dikurangi inventory yg berada di gudang lain) 3,823,837,250
- Barang konsinyasi yg ikut terbakar 285,340,000
Pengurang Kerugian
- Klaim Asuransi 1,000,000,000
- Penjualan barang yg terbakar 750,500,000
KERUGIAN
13,867,425,000

8,736,477,750
5,130,947,250

4,109,177,250

1,750,500,000
2,358,677,250
 Latihan9.15 ( Soal Rampai UAS Ganjil TA 2017/2018)

1) Ending Inventory 31 Dec 2016

Fisik
Add: Pembelian FOB Shipping point tgl 26/12/2016 (1.b)
Penjualan FOB Destination tp blm smpai ke plnggan (1.c)
Ending Inventory 31 Dec 2016

2) Cost Retail
Beginning Inventory 518,900,000 726,460,000
Purcahsed 1,750,000,000 2,275,000,000
Purchased Return - 325,340,000 - 422,942,000
Purcahsed Discount - 225,340,000
Freigh in 154,000,000
Transefer in 24,000,000 31,200,000
Net Markup 434,660,000
Net Markdown - 160,000,000
Abnormal Sloss - 233,124,000 - 303,065,000
Total 1,663,096,000 2,581,313,000
Deduct :
Sales - 2,475,000,000
Sales Return 545,340,000
Employee Discounts - 76,000,000
Normal Loss - 25,550,000
Ending Inventory 550,103,000

Cost to Retail Ratio = 1,663,096,000 0.6442

2,581,313,000
Ending Inventory at Cost 0,6442 x 550.103.000 = 354,376,353
Cost Retail
340,000,000 140% dari total cost
101,250,000
77,650,000
518,900,000 726,460,000 1.4

1.3
a. NRV pada Oktober 1 Cost sapi = Rp10,000,000
Cost to sell (10.000.000 x 5%) = -Rp500,000
NRV = Rp9,500,000
NRV pada December 1 Cost sapi = Rp10,000,000
Cost to sell (10.000.000 x 5%) = -Rp500,000
NRV = Rp9,500,000
NRV pada December 31 Cost sapi = Rp12,000,000
Cost to sell (12.000.000 x 5%) = -Rp600,000
NRV = Rp11,400,000
b. Tanggal Transaksi Jumlah Cost/unit NRV selisih
10/1/2017 Pembelian 500 Rp10,000,000 Rp9,500,000
12/1/2017 Kematian -10 Rp9,500,000

12/31/2017 Kenaikan NRV 490 Rp9,500,000 Rp11,400,000 Rp1,900,000

NRV sapi c. 10/1/2017 Biological asset - sapi perah
Rp4,750,000,000 Loss to buy - sapi perah
-Rp95,000,000 Cash
Rp4,655,000,000 12/1/2017 Loss to dead - sapi perah
Rp931,000,000 Biological asset - sapi perah
Rp5,586,000,000 12/30/2017 Inventory - milk
Unrealized gain - income
12/31/2017 Cash
Sales
Inventory - milk
Unrealized gain - income
COGS
Inventory - milk
Selling expense
Cash
12/31/2017 Biological asset - sapi perah
Unrealized gain - income
Rp4,750,000,000 d PT Susu Sehat Utama
Rp250,000,000 Net Income
Rp5,000,000,000 For the period ended 31 Desember 2017
Rp95,000,000
Rp95,000,000 Sales
Rp22,050,000 COGS
Rp22,050,000 Gross Profit
Rp29,400,000 Expenses
Rp29,400,000 Selling expense
Rp4,900,000 Other income and expense
Rp4,900,000 Loss to buy
Rp26,950,000 Loss to dead
Rp26,950,000 Unrealized Gain
Rp2,450,000 Total expense
Rp2,450,000 Operating Income
Rp931,000,000
Rp931,000,000
usu Sehat Utama
Net Income
ended 31 Desember 2017

Rp29,400,000
-Rp26,950,000
Rp2,450,000

-Rp2,450,000

-Rp250,000,000
-Rp95,000,000
Rp957,950,000
Rp610,500,000
Rp612,950,000
Latihan 9.17 ( Rampai Soal UAS Ganjil TA 2018/2019 )

Jurnal Laporan Laba Rugi

Debit Credit
10/1/2018 Equipment 6,000,000
Cash 6,000,000

10/2/2018 Biological Asset-B.Puyuh** 49,200,000 Sales

Loss on Buying BA 800,000 COGS
Cash* 50,000,000
* 2.000 x 25.000 Opertaing Expense
** 2.000 x ( 25.000-400 )

10/3/2018 Feed Expense 3,450,000

A/P 3,450,000 Other Income and E
12 x 295.000

10/25/2018 Salarie and Wages Expense 2,000,000

Cash 2,000,000
Net Income
10/26/2018 Loss on Biological Asset-B Puyuh 984,000
Biological Asset-B. Puyuh 984,000
40 x (25.000-400)

10/30/2018 Inventory-Telur puyuh 14,000,000

Unrealized Gain-Income 14,000,000
40.000 x (400-50)

Loss on Inventory 35,000

Inventory-Telur Puyuh 35,000
100 x 350

Cash 15,960,000
Sales 15,960,000
(40.000 -100) x 400
Cost of Good Sold 13,965,000
Inventory-Telur Puyuh 13,965,000
(40.000-100) x 350

Selling Expense 1,995,000

Cash 1,995,000
(40.000-100) x 50

10/31/2018 Biological Asset-B.Puyuh 1,862,000

Unrealized Gain-Income 1,862,000
(2.000 - 40 )x ( 26.000-450) - 24.600
1960 x (25.550 - 24.600)
1960 x 950
110,251,000 110,251,000

Mohon maaf bila ada kesalahan

Laporan Laba Rugi
CV. PUYUH BERSEMI
Income Statement
Fot the Month Ended 31 December 2018

Sales 15,960,000
COGS - 13,965,000
Gross Profit 1,995,000
Opertaing Expense
Feed Expense - 3,540,000
Salaries and Wages Expense - 2,000,000
Selling Expense - 1,995,000 - 7,535,000
Other Income and Expense
Loss on Buying BA - 800,000
Loss on Biological Asset - 984,000
Loss on Inventory - 35,000
Unrealized Gain-Income 15,862,000 14,043,000
Net Income 8,503,000