S8-4
a. Pembelian Penjualan
Total Units Total Units
Apr-01 100 Apr-05 300
Apr-04 400 Apr-12 200
Apr-11 300 Apr-27 800
Apr-18 200 Apr-28 150
Apr-26 600 Total units 1,450
Apr-30 200
Total units 1,800
Total units sold - 1,450
Total units (ending) 350
2. FIFO
Date No. Units Unit Cost Total Cost
Apr-30 200 5.8 1,160
Apr-26 150 5.6 840
2,000
3. Average cost.
Date No. Units Unit Cost Total Cost
Apr-01 100 5.00 500
Apr-04 400 5.10 2,040
Apr-11 300 5.30 1,590
Apr-18 200 5.35 1,070
Apr-26 600 5.60 3,360
Apr-30 200 5.80 1,160
Total 1800 9,720
1. FIFO
Date No. Units Unit Cost Total Cost
Jan-28 1000 3.5 3,500
3,500
2. Average cost
Date No. Units Unit Cost Total Cost
Jan-02 1,200 3 3,600
Jan-10 600 3.2 1,920
Jan-18 1,000 3.3 3,300
Jan-23 1,300 3.4 4,420
Jan-28 1,600 3.5 5,600
Total 5,700 18,840
Average Cost/Unit (18.840 : 5700) 3.31
Inventory, 31 Jan (1.000 x 3,31) 3,310
2. Dengan Average Cost — Tidak. Biaya rata-rata baru akan dihitung setiap kali penarikan dilakukan, bukan
hanya sekali untuk semua barang yang dibeli sepanjang tahun.
Purchased Sold Balance
Date No. Unit Unit Cost No. Unit Unit Cost No. Unit Unit Cost
Jan-02 1200 3 1200 3
Jan-07 700 3 500 3
Jan-10 600 3.2 1100 3.1901
Jan-13 500 3.1091 600 3.2281
Jan-18 1000 3.3 300 3.2281 300 3.2281
Jan-20 1100 3.2281 200 3.2281
Jan-23 1300 3.4 1500 3.3773
Jan-26 800 3.3773 700 3.3773
Jan-28 1600 3.5 2300 3.4626
Jan-31 1300 3.4626 1000 3.4626
Jadi, Persediaan 31 Jan adalah 3.462,60
eperti pada (a) di atas.
28 Januari.
Balance
Total
3,600
1,500
3,509.11
1,936.86
968.43
645.62
5,065.95
2,364.11
7,963.98
3,462.60
S8-6
a.
Persediaan Awal 1,000
Pembelian (2,000 + 3,000) 5,000
Unit tersedia untuk dijual 6,000
Penjualan (2,500 + 2,200) 4,700
Barang ditangan 1,300
Periodik FIFO
1,000 12 12,000
2,000 18 36,000
1,700 23 39,100
4700 87,100
b. Perpetual Fifo
Sama dengan periodik, yakni 87.100
1. FIFO
Date Total Units Unit Cost Total Cost
30-Sep 200 5.8 1160
26-Sep 150 5.6 840
2000
2. LIFO
Date Total Units Unit Cost Total Cost
1-Sep 100 5 500
4-Sep 250 5.1 1275
1775
3. Average Cost
Date Total Unit Unit Cost Total Cost
1-Sep 100 5 500
4-Sep 400 5.1 2040
11-Sep 300 5.3 1590
18-Sep 200 5.35 1070
26-Sep 600 5.6 3360
30-Sep 200 5.8 1160
1800 9720
Rata biaya per unit=9720/1800=5,40
Persediaan akhir =350x5,40=1890
(b)
1. FIFO persediaan akan tetap sama dengan bagian (a) yakni 2000
2. LIFO
Tanggal Invent (Begin) Purchased Sold Bal
1-Sep 100x5=500 100x5=500
4-Sep 400x5,1=2540 100x5=500
400x5,1=2040
5-Sep 300x5,1=1530 100x5=500
100x5,1=510
11-Sep 300x5,3=1590 100x5=500
100x5,1=510
300x5,3=1590
12-Sep 200x5,3=1060 100x5,3=530
100x5=500
100x5,1=510
18-Sep 200x5,35=1070 200x5,35=1070
100x5,3=530
100x5=500
100x5,1=510
26-Sep 600x5,6=3360 600x5,6=3360
200x5,35=1070
100x5,3=530
100x5=500
100x5,1=510
27-Sep 600x5,6=3360 100x5,3=530
200x5,35=1070 100x5=500
100x5,1=510
28-Sep 100x5,3=530 50x5,1=255
50x5,1=255 100x5=500
30-Sep 200x5,8=1160 50x5,1=255
100x5=500
200x5,8=1160
Maka Persediaan, Sep 30 adalah 1915
3. Average Cost
Date Invent (Begin) Purchased Sold Bal
1-Sep 100x5=500 100x5
4-Sep 400x5,1=2040 500x5,08
5-Sep 300x5,08=1524 200x5,08
11-Sep 300x5,3=1590 500x5,212
12-Sep 200x5,212=1042,4 300x5,212
18-Sep 200x535=1070 500x5,2672
26-Sep 600x5,6=3360 1100x5,4487
27-Sep 800x5,4487=4358,96 300x5,4487
28-Sep 150x5,4487=817,305 150x5,4487
30-Sep 200x5,8=1160 350x5,6495
$1.010
$2.600
$1.540
$2.610
$5.970
$1.540
$755
$1.915
$500,00
$2.540,00
$1.016,00
$2.606,00
$1.563,60
$2.633,60
$5.993,60
$1.634,60
$817,34
$1.977,34