FIFA BERKAH
KARTU PERSEDIAAN
PERIODE : JULI 2017
Doc. In Out
Date Explanation
No. Unit Price Total Unit
Juli
2017 1 Opening balance
2 Purchase 200 120,000 24,000,000
4 Purchase 125 125,000 15,625,000
6 Sales 225
15 Sales 35
115
80
Berdasarkan kartu persediaan metode FIFO maka Total Harga Pokok Penjualan, Persediaan Akhir dan laba
Out Balance
Price Total Unit Price Total
50 120,000 6,000,000
250 120,000 30,000,000
250 120,000 30,000,000
125 125,000 15,625,000
250 120,000 30,000,000
115 125,000 14,375,000
120,000 27,000,000 25 120,000 3,000,000
115 125,000 14,375,000
120,000 (1,200,000) 35 120,000 4,200,000
115 125,000 14,375,000
35 120,000 4,200,000
115 125,000 14,375,000
200 127,000 25,400,000
120,000 4,200,000
125,000 14,375,000
127,000 10,160,000 120 127,000 15,240,000
Doc. In Out
Date Explanation
No. Unit Price Total Unit
Juli
2017
1 Opening balance
2 Purchase 200 120,000 24,000,000
4 Purchase 125 125,000 15,625,000
6 Sales 115
110
8 Sales Return -10
10 Purchase 200 127,000 25,400,000
15 Sales 200
30
Berdasarkan kartu persediaan metode FIFO maka Total Harga Pokok Penjualan, Persediaan Akhir dan laba
Out Balance
Price Total Unit Price Total
50 120,000 6,000,000
250 120,000 30,000,000
250 120,000 30,000,000
125 125,000 15,625,000
250 120,000 30,000,000
115 125,000 14,375,000
125,000 14,375,000
120,000 13,200,000 140 120,000 16,800,000
120,000 (1,200,000) 150 120,000 18,000,000
150 120,000 18,000,000
200 127,000 25,400,000
127,000 25,400,000
120,000 3,600,000 120 120,000 14,400,000
Doc. In Out
Date Explanation
No. Unit Price Total Unit
Juli
2017 1 Opening balance
2 Purchase 200 120,000 24,000,000
4 Purchase 125 125,000 15,625,000
5 Purchase Return (10) 125,000 (1,250,000)
6 Sales 225
8 Sales Return (10)
10 Purchase 200 127,000 25,400,000
15 Sales 230
Berdasarkan kartu persediaan metode FIFO maka Total Harga Pokok Penjualan, Persediaan Akhir dan laba
Out Balance
Price Total Unit Price Total
50 120,000 6,000,000
250 120,000 30,000,000
375 121,667 45,625,000
365 121,575 44,375,000
121,575 27,354,375 140 121,575 17,020,500
121,575 (1,215,750) 150 121,575 18,236,250
350 124,675 43,636,250
124,675 28,675,250 120 124,675 14,961,000