KARTU PERSEDIAAN

PT SWASEMBADA
DESEMBER 2018
Perpetual
Keterangan Bertambah Berkurang
Tanggal
Unit Kos/U Total Unit
12/1/2018 Saldo awal

12/8/2018 Pembelian 30,000 2,300 69,000,000

12/15/2018 Penjualan 10,000

25,000
35,000
12/20/2018 Pembelian 40,000 2,500 100,000,000

12/25/2018 Penjualan 5,000

33,000
38,000
Pembelian 35,000 2,600 91,000,000
RTU PERSEDIAAN
SWASEMBADA
EMBER 2018

Berkurang Saldo
Kos/U Total Unit Kos/U Total
10,000 2,000 20,000,000

10,000 2,000 20,000,000

30,000 2,300 69,000,000
40,000 89,000,000
2,000 20,000,000 5,000 2,300 11,500,000
2,300 57,500,000
77,500,000
5,000 2,300 11,500,000
40,000 2,500 100,000,000
45,000 111,500,000
2,300 11,500,000 7,000 2,500 17,500,000
2,500 82,500,000
94,000,000
7,000 2,500 17,500,000
35,000 2,600 91,000,000
42,000 108,500,000
 MPKP

Persediaan awal 20,000,000

Pembelian selama periode 260,000,000
Ditambah:
Biaya angkut pembelian -
HP Pembelian 260,000,000
Dikurangi:
Potongan pembelian -
Retur pembelian -
HP Pembelian bersih 260,000,000
HP Barang tersedia dijual 280,000,000
HPP PERSEDIAAN AKHIR Dikurang: Persediaan akhir periode 108,500,000
HARGA POKOK PENJUALAN 171,500,000
unit
Saldo awal 10,000
Pembelian selama periode 105,000
Saldo setelah pembelian 115,000
Penjualan 73,000
Saldo akhir 42,000
35000*2600
7000*2500

RERATA BERBOBOT
Menentukan kos per unit: Kos yang tersedia dijual/total unit barang yang tersedia di
Kos per unit 2666.666666667

Persediaan awal 20,000,000

Pembelian 260,000,000
Harga pokok barang tersedia dijual 280,000,000

Kos persediaan akhir= kos per unit x saldo persediaan akhir

112,000,000
HPP 168,000,000
 Jurnal
Persediaan akhir 108,500,000
HPP 171,500,000
Pembelian 260,000,000
Persediaan awal 20,000,000
280,000,000 280,000,000

it barang yang tersedia dijual

saldo persediaan akhir

 KARTU PERSEDIAAN
PT SWASEMBADA
DESEMBER 2018
Perpetual
Keterangan Bertambah Berkurang
Tanggal
Unit Kos/U Total Unit
12/1/2018 Saldo awal

12/8/2018 Pembelian 40,000 3,300 132,000,000

12/15/2018 Penjualan 20,000

25,000

12/20/2018 Pembelian 40,000 3,000 120,000,000

12/25/2018 Penjualan 15,000

23,000

12/27/2018 Pembelian 53,000 2,600 137,800,000

389,800,000

Harga Pokok Persediaan = 188,800,000

Harga Pokok Penjualan = 261,000,000

Jurnal Pencatatan Perpetual (Asumsi Tunai)

12/8/2018 Persediaan 132,000,000
Kas 132,000,000
12/15/2018 Kas 157,500,000 Perusahaan menjual
Penjualan 157,500,000
HPP 142,500,000
Persediaan 142,500,000
12/20/2018 Persediaan 120,000,000
Kas 120,000,000
12/25/2018 Kas 133,000,000
Penjualan 133,000,000
HPP 118,500,000
Persediaan 118,500,000
12/27/2018 Persediaan 137800000
Kas 137800000

2METODE RERATA
 KARTU PERSEDIAAN
RERATA BERBOBOT PT PRADA
DESEMBER 2018

Keterangan Bertambah Berkurang

Tanggal
Unit Kos/U Total Unit
12/1/2018 Saldo awal
12/8/2018 Pembelian 40,000 3,300 132,000,000
12/15/2018 Penjualan 45,000
12/20/2018 Pembelian -
12/25/2018 Penjualan
12/27/2018 Pembelian -

132,000,000
PERSEDIAAN
ASEMBADA

Berkurang Saldo
Kos/U Total Unit Kos/U Total
20,000 3,000 60,000,000

20,000 3,000 60,000,000

40,000 3,300 132,000,000
60,000 192,000,000
3,000 60,000,000 15,000 3,300 49,500,000
3,300 82,500,000
142,500,000
15,000 3,300 49,500,000
40,000 3,000 120,000,000
55,000 169,500,000
3,300 49,500,000 17,000 3,000 51,000,000
3,000 69,000,000
118,500,000
17,000 3,000 51,000,000
53,000 2,600 137,800,000
261,000,000 70,000 188,800,000

Perusahaan menjual barag dagang tgl 15 sebesar xxxx

PERSEDIAAN
BOBOT PT PRADA

Berkurang Saldo
Kos/U Total Unit Kos/U Total
20,000 3,000 60,000,000
60,000 3,200 192,000,000 3200
3,200 144,000,000 15,000 3,200 48,000,000
-
- -

-
#REF! - -
a Persediaan awal 10,500,000
Pembelian 35,000,000
Biaya angkut 600,000
Retur pembelian 3,000,000
Potongan pembelian 500,000
Harga pokok barang tersedia dijual 42,600,000

Penjualan 29,300,000

Prosentase Rupiah
Penjualan 100% 29,300,000 modal
untung Laba Bruto 30% 8,790,000
modal HPP 70% 20,510,000

Harga pokok barang tersedia dijual 42,600,000

Dikurangi:HPP 20,510,000
Harga pokok persediaan akhir 22,090,000

b Prosentase Rupiah
Harga pokok penjualan 100% 21,703,704
Laba Bruto 35% 7,596,296
Penjualan 135% 29,300,000

Harga pokok barang tersedia dijual 42,600,000

Dikurangi:HPP 21,703,704
Harga pokok persediaan akhir 20,896,296
penjualan-untung
 12/1/2018 Harga faktur 50,000,000
3/10 n30
12/10/2018 Dibayar utang 3%
Perpetual
Jurnal pembelian
Metode bruto
12/1/2018 Persediaan Barang Dagang 50,000,000
Utang Dagang 50,000,000
12/10/2018 Utang Dagang 50,000,000
Persediaan Barang Dagang 1,500,000
Kas 48,500,000
Kalo bayar tanggal 25
12/25/2018 Utang Dagang 50,000,000
Kas 50,000,000

Metode neto
12/1/2018 Persediaan Barang Dagang 48,500,000 1,500,000
Utang Dagang 48,500,000
12/10/2018 Utang Dagang 48,500,000
Kas 48,500,000

Kalo bayar tanggal 25

12/25/2018 Utang Dagang 48,500,000
Rugi pembelian 1,500,000
Kas 50,000,000