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NAMA : Anggi Widya

NIM : 200301110
KELAS : AKA 2

TOKO ALAT PESTA FANI


JURNAL UMUM
PER 31 MARET 2016

TANGGAL KETERANGAN DEBIT


JAN 1 HPP Rp 150,000,000
2016 PERSEDIAAN BARANG DAGANG
10 PERSEDIAAN BARANG DAGANG Rp 510,000,000
UTANG DAGANG
28 PIUTANG DAGANG Rp 450,000,000
PENJUALAN
HPP Rp 235,000,000
PERSEDIAAN BARANG DAGANG
30 PIUTANG DAGANG Rp 150,000,000
PENJUALAN
HPP Rp 85,000,000
PERSEDIAAN BARANG DAGANG
FEB 5 PIUTANG DAGANG Rp 60,000,000
PENJUALAN
HPP Rp 34,000,000
PERSEDIAAN BARANG DAGANG
10 PERSEDIAAN BARANG DAGANG Rp 1,260,000,000
UTANG DAGANG
16 PIUTANG DAGANG Rp 1,125,000,000
PENJUALAN
HPP Rp 621,000,000
PERSEDIAAN BARANG DAGANG
28 PIUTANG DAGANG Rp 1,062,500,000
PENJUALAN
HPP Rp 595,000,000
PERSEDIAAN BARANG DAGANG
MAR 5 PERSEDIAAN BARANG DAGANG Rp 1,074,000,000
UTANG DAGANG
14 PIUTANG DAGANG Rp 1,250,000,000
PENJUALAN
HPP Rp 708,000,000
PERSEDIAAN BARANG DAGANG
25 PERSEDIAAN BARANG DAGANG Rp 180,000,000
UTANG DAGANG
30 PIUTANG DAGANG Rp 1,093,750,000
PENJUALAN
HPP Rp 626,500,000
PERSEDIAAN BARANG DAGANG
JUMLAH Rp 11,269,750,000
KREDIT

Rp 150,000,000

Rp 510,000,000

Rp 450,000,000

Rp 235,000,000

Rp 150,000,000

Rp 85,000,000

Rp 60,000,000

Rp 34,000,000

Rp 1,260,000,000

Rp 1,125,000,000

Rp 621,000,000

Rp 1,062,500,000

Rp 595,000,000

Rp 1,074,000,000

Rp 1,250,000,000

Rp 708,000,000

Rp 180,000,000
Rp 1,093,750,000

Rp 626,500,000
Rp 11,269,750,000
KARTU PERSEDIAAN BARANG DA
NAMA BARANG : ALAT PESTA METODE : FIFO
SATUAN : UNIT NO.KARTU :
KODE BARANG :

DI BELI ( MASUK ) DI JUAL ( K


BULAN TANGGAL NO. BUKTI
UNIT HARGA (RP) JUMLAH (RP) UNIT
JAN 1
10 7,500 Rp 68,000 Rp 510,000,000
28 2,500
1,250
30 1,250
FEB 5 500
10 18,000 Rp 70,000 Rp 1,260,000,000
16 4,500
4,500
28 8,500
MAR 5 15,000 Rp 71,600 Rp 1,074,000,000
14 5,000
5,000
25 2,500 Rp 72,000 Rp 180,000,000
30 8,750

JUMLAH 43000 Rp 3.042.000.000 41750


EDIAAN BARANG DAGANG
ETODE : FIFO
O.KARTU :
ODE BARANG :

DI JUAL ( KELUAR ) SALDO

HARGA (RP) JUMLAH (RP) UNIT HARGA (RP) JUMLAH (RP)


2,500 Rp 60,000 Rp 150,000,000
7,500 Rp 68,000 Rp 510,000,000
Rp 60,000 Rp 150,000,000
Rp 68,000 Rp 85,000,000 6,250 Rp 68,000 Rp 425,000,000
Rp 68,000 Rp 85,000,000 5,000 Rp 68,000 Rp 340,000,000
Rp 68,000 Rp 34,000,000 4,500 Rp 68,000 Rp 306,000,000
18,000 Rp 70,000 Rp 1,260,000,000
Rp 68,000 Rp 306,000,000
Rp 70,000 Rp 315,000,000 13,500 Rp 70,000 Rp 945,000,000
Rp 70,000 Rp 595,000,000 5,000 Rp 70,000 Rp 350,000,000
15,000 Rp 71,600 Rp 1,074,000,000
Rp 70,000 Rp 350,000,000
Rp 71,600 Rp 358,000,000 10,000 Rp 71,600 Rp 716,000,000
2,500 Rp 72,000 Rp 180,000,000
Rp 71,600 Rp 626,500,000 1,250 Rp 71,600 Rp 89,500,000
2,500 Rp 72,000 Rp 180,000,000

2,904,500,000 3750 269,500,000


LABA KOTOR :
PENJUALAN Rp 5,191,250,000
BEBAN POKOK PENJUALAN Rp 2,904,500,000
LABA BRUTO Rp 2,286,750,000
PERSEDIAAN AKHIR 31 AGUST 2016
1,250 Rp 71,600 Rp 89,500,000
2,500 Rp 72,000 Rp 180,000,000
PERSEDIAAN AKHIR Rp 269,500,000
METODE FIFO RP. 269.500.000 (89.500.000 + 180.000.000)
METODE RATA -RATA TERTIMBANG = 267.000.000 (3750 UNIT*71.200)

DARI DATA DIATAS DAPAT DI SIMPULKAN BIAYA PERSEDIAAN FIFO LEBIH BESAR DARI PADA BIAYA PERSEDIAAN RATA-RATA TE
BIAYA PERSEDIAAN RATA-RATA TERTIMBANGNYA