4-1
CHAPTER 8
PENILAIAN PERSEDIAAN:
PENDEKATAN DASAR BIAYA
Intermediate Accounting
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4-2
Tujuan Pembelajaran
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4-3
Penilaian Persediaan:
Pendekatan Dasar Biaya
Barang-barang
Klasifikasi dan Biaya-biaya yang
Fisik yang Asumsi Arus
Pengendalian Dimasukkan
Dimasukkan Biaya
Persediaan dalam Persediaan
dalam Persediaan
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4-4
Persediaan
Klasifikasi
Persediaan adalah:
Item yang dimiliki untuk dijual,
Barang yang akan digunakan atau dikonsumsi untuk dalam
membuat barang yang akan dijual.
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4-5
LO 1 Identify major classifications of inventory.
Persediaan
Satu akun
persediaan.
Membeli barang
dagang dalam
bentuk yang siap
untuk dijual.
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4-6
LO 1 Identify major classifications of inventory.
Persediaan
Memproduksi barang
yang akan dijual
kepada perusahaan
dagang
• Bahan baku
• Barang Jadi
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4-7 LO 1
Persediaan
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4-8 LO 1 Identify major classifications of inventory.
Persediaan
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4-12
LO 2 Distinguish between perpetual and periodic inventory systems.
Inventory Cost Flow
Illustration: Illustration 8-4
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LO 2 Distinguish between perpetual and periodic inventory systems.
Arus Biaya Persediaan
Note: Inventory Over and Short merupakan penyesuaian Harga Pokok Penjualan.
Dalam praktik, akun Inventory Over and Short terkadang dilaporkan dalam kelompok
―Pendapatan dan Keuntungan lain-lain‖
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4-14
LO 2 Distinguish between perpetual and periodic inventory systems.
Persediaan
Pengendalian Persediaan
Seluruh perusahaan memerlukan pengujian secara
periodik atas catatan persediaan melalui perhitungan
aktual, penimbangan, atau pengukuran. Perhitungan ini
kemudian dibandingkan dengan catatan persediaan yang
terinci.
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LO 2 Distinguish between perpetual and periodic inventory systems.
Masalah Mendasar dalam Penialaian
Persediaan
Penilaian persediaan memerlukan perhitungan
atas:
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4-17
LO 2 Distinguish between perpetual and periodic inventory systems.
Barang Fisik yang Dimasukkan dalam
Persediaan
Secara teknis, pembelian harus dicatat ketika hak legal
atas barang berpindah ke pembeli. Namun, pada
praktiknya pembelian dicatat pada saat barang diterima.
Illustration 8-6
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LO 2 Distinguish between perpetual and periodic inventory systems.
Biaya yang Dimasukkan dalam Persediaan
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LO 4 Understand the items to include as inventory cost.
Biaya yang Dimasukkan dalam Persediaan
**
* $4,000 x 2% = $80
** $10,000 x 98% = $9,800
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LO 4 Understand the items to include as inventory cost.
Asumsi Arus Biaya Apa yang harus Digunakan?
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LO 5 Describe and compare the methods used to price inventories.
Cost Flow Assumptions
Example
Young & Crazy Company melakukan transaksi pembelian sbb:
1. 1 item pada 2 Feb 2011 seharga $10
2. 1 item pada 15 Feb 2011 seharga $15
3. 1 item pada 25 Feb 2011 seharga $20
Young & Crazy Company menjual 1 item pada 28 Feb 2011
seharga $90. Berapa saldo dari persediaan akhir dan harga
pokok penjualan pada akhir feb 2011, asumsikan perusahaan
menggunakan FIFO, Average Cost, dan Specific
Identification? Asumsikan tarif pajak sebesar 30%.
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4-23
LO 5 Describe and compare the methods used to price inventories.
Cost Flow Assumptions
“First-In-First-Out (FIFO)”
Inventory Balance Young & Crazy Company
Income Statement
= $ 45 For the Month of Feb. 2011
Sales $ 90
Purchase on Cost of goods sold 0
2/25/11 for $20 Gross profit 90
Expenses:
Administrative 14
Purchase on Selling 12
2/15/11 for $15 Interest 7
Total expenses 33
Income before tax 57
Purchase on Taxes 17
2/2/11 for $10 Net Income $ 40
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4-24 LO 5
Cost Flow Assumptions
“First-In-First-Out (FIFO)”
Inventory Balance Young & Crazy Company
Income Statement
= $ 35 For the Month of Feb. 2011
Sales $ 90
Purchase on Cost of goods sold 10
2/25/11 for $20 Gross profit 80
Expenses:
Administrative 14
Purchase on Selling 12
2/15/11 for $15 Interest 7
Total expenses 33
Income before tax 47
Purchase on Taxes 14
2/2/11 for $10 Net Income $ 33
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4-25 LO 5
Cost Flow Assumptions
“Average Cost”
Inventory Balance Young & Crazy Company
Income Statement
= $ 45 For the Month of Feb. 2011
Sales $ 90
Purchase on Cost of goods sold 0
2/25/11 for $20 Gross profit 90
Expenses:
Administrative 14
Purchase on Selling 12
2/15/11 for $15 Interest 7
Total expenses 33
Income before tax 57
Purchase on Taxes 17
2/2/11 for $10 Net Income $ 40
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4-26 LO 5
Cost Flow Assumptions
“Average Cost”
Inventory Balance Young & Crazy Company
Income Statement
= $ 30 For the Month of Feb. 2011
Sales $ 90
Purchase on Cost of goods sold 15
2/25/11 for $20 Gross profit 75
Expenses:
Administrative 14
Purchase on Selling 12
2/15/11 for $15 Interest 7
Total expenses 33
Income before tax 42
Purchase on Taxes 12
2/2/11 for $10 Net Income $ 30
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4-27 LO 5
Cost Flow Assumptions
“Specific Identification”
Inventory Balance Young & Crazy Company
Income Statement
= $ 45 For the Month of Feb. 2011
Sales $ 90
Purchase on Cost of goods sold 0
2/25/11 for $20 Gross profit 90
Expenses:
Administrative 14
Purchase on Selling 12
2/15/11 for $15 Interest 7
Total expenses 33
Income before tax 57
Purchase on Taxes 17
2/2/11 for $10 Net Income $ 40
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4-28 LO 5
Cost Flow Assumptions
“Specific Identification”
Inventory Balance Young & Crazy Company
Income Statement
= $ 45
Depends which
For the Month of one
Feb. is sold
2011
Sales $ 90
Purchase on Cost of goods sold 0
2/25/11 for $20 Gross profit 90
Expenses:
Administrative 14
Purchase on Selling 12
2/15/11 for $15 Interest 7
Total expenses 33
Income before tax 57
Purchase on Taxes 17
2/2/11 for $10 Net Income $ 40
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4-29 LO 5
Cost Flow Assumptions
Financial Statement Summary
FIFO Average
Sales $ 90 $ 90
Cost of goods sold 10 15
Gross profit 80 75
Operating expenses:
Administrative 14 14
Selling 12 12
Interest 7 7
Total expenses 33 33
Income before taxes 47 42
Income tax expense 14 12
Net income $ 33 $ 30
Inventory Balance 35 30
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Cost Flow Assumptions
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Average Cost
Weighted-Average Illustration 8-13
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LO 5 Describe and compare the methods used to price inventories.
Average Cost
Moving-Average
Illustration 8-14
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LO 5 Describe and compare the methods used to price inventories.
First-In, First-Out (FIFO)
Periodic Method
Illustration 8-15
Perpetual Method
Illustration 8-16
Dalam semua kasus FIFO, persediaan dan harga pokok penjualan akan
sama pada akhir bulan terlepas dari apakah yang dipakai adalah sistem
persediaan perpetual atau periodik.
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LO 5 Describe and compare the methods used to price inventories.
Inventory Valuation Methods - Summary
Illustration 8-17
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LO 5 Describe and compare the methods used to price inventories.
Inventory Valuation Methods - Summary
Illustration 8-18
Balances of Selected Items
under Alternative Inventory
Valuation Methods
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LO 5 Describe and compare the methods used to price inventories.