Fifo (Periodik)
Persediaan akhir 300 Unit:
200 Unit Rp 1,100 Rp 220,000
100 Unit Rp 1,300 Rp 130,000
Persediaan akhir Rp 350,000
Lifo (Periodik)
Persediaan akhir 300 Unit:
100 Unit Rp 1,300 Rp 130,000
200 Unit Rp 1,000 Rp 200,000
Persediaan akhir Rp 330,000
Average (Periodik)
Total Biaya PBD
Nilai Persediaan akhir = Persediaan akhir X
Total Unit
1,140,000
Nilai Persediaan akhir = 300 Unit X
1,000
Nilai Persediaan akhir = 342,000
27-Jul-19
28-Jul-19
Lifo Perpetual
Pembelian
Tanggal
Unit Harga Per Unit Harga Total
1-Jul-19 -
12-Jul-19 400 1,200 480,000
17-Jul-19
27-Jul-19
28-Jul-19
Average Perpetual
Pembelian
Tanggal
Unit Harga Per Unit Harga Total
1-Jul-19 -
12-Jul-19 400 1,200 480,000
17-Jul-19
26-Jul-19 300 1,100 330,000
27-Jul-19
28-Jul-19
30-Jul-19 100 1,300 130,000
Penjualan Saldo
Unit Harga Per Unit Harga Total Unit Harga Per Unit Harga Total
- 200 1,000 200,000
200 1,000 200,000
400 1,200 480,000
200 1,000 200,000
100 1,200 120,000
300 1,200 360,000
300 1,200 360,000
300 1,100 330,000
200 1,200 240,000
100 1,200 120,000
300 1,100 330,000
100 1,200 120,000
100 1,100 110,000
200 1,100 220,000
200 1,100 220,000
100 1,300 130,000
Penjualan Saldo
Unit Harga Per Unit Harga Total Unit Harga Per Unit Harga Total
- 200 1,000 200,000
200 1,000 200,000
400 1,200 480,000
300 1,200 360,000
200 1,000 200,000
100 1,200 120,000
200 1,000 200,000
100 1,200 120,000
300 1,100 330,000
200 1,100 220,000
200 1,000 200,000
100 1,200 120,000
100 1,100 110,000
100 1,100 110,000
100 1,200 120,000
200 1,000 200,000
200 1,000 200,000
100 1,300 130,000
Penjualan Saldo
Unit Harga Per Unit Harga Total Unit Harga Per Unit Harga Total
- 200 1,000 200,000
600 1,133 680,000
300 1,133 340,000 300 1,133 340,000
600 1,117 670,000
200 1,117 223,333 400 1,117 446,667
200 1,117 223,333 200 1,117 223,333
300 1,178 353,333
Pos Akun Aktiva
Kas Pendapatan Honor Masuk ke Laba/rugi
Tanah Beban Upah masuk ke Laba/rugi
Perlengkapan Beban Gaji masuk ke Laba/rugi
Wesel Tagih
Asuransi Di bayar dimuka
Akumulasi Penyusutan Perlengkapan
Pos Akun Kewajiban
Utang Usaha