SOAL 1

PERIODIK
BTUD SISA
Tanggal Ket Unit Kos Total Kos Jawab:
1 Okt Sed Awal 400 1,000 400,000 1. FIFO
8 Okt Pembelian 800 1,040 832,000
16 Okt Pembelian 600 1,080 648,000
24 Okt Pembelian 200 1,160 232,000
2,000 2,112,000
2. LIFO
Penjualan
Tanggal Ket Unit Kos Total Kos
10 Okt Penjualan 1,000 1,100 1,100,000
20 Okt Penjualan 700 1,110 777,000 3. Average
1,700 1,877,000

Sisa Sediaan 300

LABA Yang Dihasilkan

FIFO LIFO AVG
Penjualan 1,877,000 1,877,000 1,877,000
Sediaan Awal 400,000 400,000 400,000
Pembelian 1,712,000 1,712,000 1,712,000
Kos BTUD 2,112,000 2,112,000 2,112,000
Sediaan Akhir 340,000 300,000 316,800
KBT 1,772,000 1,812,000 1,795,200
Laba 105,000 65,000 81,800

Tanggal Ket Unit Kos Total Kos

1 Okt Sed Awal 400 1,000 400,000
8 Okt Pembelian 800 1,040 832,000
10 Okt Penjualan 1,000 1,100 1,100,000
16 Okt Pembelian 600 1,080 648,000
20 Okt Penjualan 700 1,110 777,000
24 Okt Pembelian 200 1,160 232,000

PERPETUAL
1. FIFO
Pembelian Penjualan
Tanggal
Unit Kos Total Kos Unit Kos Total Kos
1 Okt
800 1,040 832,000
8 Okt

400 1,000 400,000

10 Okt
600 1,040 624,000
16 Okt 600 1,080 648,000
20 Okt 200 1,040 208,000
500 1,080 540,000
24 Okt 200 1,160 232,000

1,772,000
Kos BTUD 2,112,000
Sediaan Akhir 340,000
KBT 1,772,000

1. LIFO
Pembelian Penjualan
Tanggal
Unit Kos Total Kos Unit Kos Total Kos
1 Okt
800 1,040 832,000
8 Okt

800 1,040 832,000

10 Okt
200 1,000 200,000
16 Okt 600 1,080 648,000

20 Okt 600 1,080 648,000

100 1,000 100,000
24 Okt 200 1,160 232,000

1,780,000
Kos BTUD 2,112,000
Sediaan Akhir 332,000
KBT 1,780,000

3. AVG
Pembelian Penjualan
Tanggal
Unit Kos Total Kos Unit Kos Total Kos
1 Okt
8 Okt 800 1,040 832,000
10 Okt 1,000 1,100 1,100,000
16 Okt 600 1,080 648,000
20 Okt 700 1,110 777,000
24 Okt 200 1,160 232,000
1,877,000

Kos BTUD 2,112,000

Sediaan Akhir 235,000
KBT 1,877,000

LABA Yang Dihasilkan

FIFO LIFO AVG
Penjualan 1,877,000 1,877,000 1,877,000
Sediaan Awal 400,000 400,000 400,000
Pembelian 1,712,000 1,712,000 1,712,000
Kos BTUD 2,112,000 2,112,000 2,112,000
Sediaan Akhir 340,000 332,000 235,000
KBT 1,772,000 1,780,000 1,877,000
Laba 105,000 97,000 -

SOAL 2
b. Perpetual

1. FIFO
Pembelian Penjualan
Tanggal
Unit Kos Total Kos Unit Kos Total Kos
1/3
600 50 30,000
3/3

700 40 28,000
4/3

2,000 55 110,000
10/3

16/3 300 40 12,000

500 50 25,000
19/3 100 50 5,000
700 55 38,500
25/3 400 55 22,000
30/3 400 60 24000

130,500

BTUD 204,000
Sediaan Akhir 73,500
HPP 130,500

2. LIFO
Pembelian Penjualan
Tanggal
Unit Kos Total Kos Unit Kos Total Kos
1/3
600 50 30,000
3/3

600 50 30,000
4/3
100 40 4,000
2,000 55 110,000
10/3

16/3 800 55 44,000

19/3 800 55 44,000

25/3 400 55 22,000

30/3 400 60 24,000

144,000
BTUD 204,000
Sediaan Akhir 60,000
HPP 144,000

3. Average
Pembelian Penjualan
Tanggal
Unit Kos Total Kos Unit Kos Total Kos
1/3
3/3 600 50 30,000
4/3 700 60 42,000
10/3 2,000 55 110,000
16/3 800 65 52,000
19/3 800 65 52,000
25/3 400 65 26,000
30/3 400 60 24,000
172,000

BTUD 204,000
Sediaan Akhir 32,000
HPP 172,000

a. Periodik 1. FIFO
Tanggal Ket Unit Kos Total Kos 30/3
1/3 Sediaan Awal 1,000 40 40,000 10/3
3/3 Pembelian 600 50 30,000
10/3 Pembelian 2,000 55 110,000 BTUD
30/3 Pembelian 400 60 24,000 Sediaan Akhir
4,000 204,000 HPP

Tanggal Ket Unit Kos Total Kos 2. LIFO

4/3 Penjualan 700 60 42,000 1/3
16/3 Penjualan 800 65 52,000 3/3
19/3 Penjualan 800 65 52,000
25/3 Penjualan 400 65 26,000 BTUD
2,700 172,000 Sediaan Akhir
Sediaan Akhir 1,300 HPP

Laba yang Dihasilkan 3. Averages

FIFO LIFO AVG
Penjualan 172,000 172,000 172,000 Sediaan Akhir
Sediaan Awal 40,000 40,000 40,000
Pembelian 164,000 164,000 164,000 BTUD
Kos BTUD 204,000 204,000 204,000 Sediaan Akhir
Sediaan Akhir 73,500 55,000 66,300 HPP
KBT 130,500 149,000 137,700
Laba 41,500 23,000 34,300
 300

Tanggal Unit Kos Total Kos Kos BTUD 2,112,000

24 Okt 200 1,160 232,000 Sediaan Akh 340,000
16 Okt 100 1,080 108,000 KBT 1,772,000
Sediaan Akhir 300 340,000

Tanggal Unit Kos Total Kos Kos BTUD 2,112,000

1 Okt 300 1,000 300,000 Sediaan Akh 300,000
Sediaan Akhir 300 300,000 KBT 1,812,000

Kos BTUD 2,112,000 1,056 Kos BTUD 2,112,000

Total Unit 2,000 Sediaan Akh 316,800
Sediaan Akhir 300 316,800 KBT 1,795,200

Sisa
Unit Kos Total Kos
400 1,000 400,000
400 1,000 400,000
1,232,000
800 1,040 832,000

200 1,040 208,000

200 1,040 208,000
856,000
 856,000
600 1,080 648,000

100 1,080 108,000

100 1,080 108,000
340,000
200 1,160 232,000

Sisa
Unit Kos Total Kos
400 1,000 400,000
400 1,000 400,000
1,232,000
800 1,040 832,000

200 1,000 200,000

200 1,000 200,000
848,000
600 1,080 648,000

100 1,000 100,000

100 1,000 100,000
332,000
200 1,160 232,000

Sisa
Unit Kos Total Kos
400 1,000 400,000
1,200 1,027 1,232,000
200 660 132,000
800 975 780,000
100 30 3,000
300 783 235,000
 Laba yang Dihasilkan
Sisa FIFO
Unit Kos Total Kos Penjualan 172,000
1,000 40 40,000 Sediaan Awal 40,000
1,000 40 40,000 Pembelian 164,000
70,000
600 50 30,000 Kos BTUD 204,000
300 40 12,000 Sediaan Akhir 73,500
600 50 30,000 HPP 130,500
300 40 12,000 Laba 41,500
600 50 30,000 152,000
2,000 55 110,000
100 50 5,000
2,000 55 110,000
1,300 55 71,500

900 55 49,500
900 55 49,500 73,500
400 60 24,000

Sisa
Unit Kos Total Kos
1,000 40 40,000
1,000 40 40,000
70,000
600 50 30,000

900 40 36,000
900 40 36,000
146,000
2,000 55 110,000
900 40 36,000
 1,200 55 66,000
900 40 36,000
400 55 22,000
900 40 36,000
900 40 36,000
60,000
400 60 24,000

Sisa
Unit Kos Total Kos
1,000 40 40,000
1,600 44 70,000
900 31 28,000
2,900 48 138,000
2,100 41 86,000
1,300 26 34,000
900 9 8,000
1,300 25 32,000

400 60 24,000
900 55 49,500
73,500
204,000
73,500
130,500

1,000 40 40,000
300 50 15,000
55,000
204,000
55,000
149,000

204,000 51
4,000
 66,300

204,000
66,300
137,700
LIFO AVG
172,000 172,000
40,000 40,000
164,000 164,000
204,000 204,000
60,000 32,000
144,000 172,000
28,000 -