Kelas : MJ. 1E
FIFO NIM : 66214141
MASUK KELUAR
TANGGAL
UNIT HARGA NILAI UNIT HARGA
2013
1 APRIL
5 APRIL 50 Rp 900,000 Rp 45,000,000
8 APRIL 25 Rp 1,000,000 Rp 25,000,000
10 APRIL 40 Rp 800,000
30 Rp 900,000
70
22 APRIL 20 Rp 900,000
15 Rp 1,000,000
35
LIFO
MASUK KELUAR
TANGGAL
UNIT HARGA NILAI UNIT HARGA
2013
1 APRIL
5 APRIL 50 Rp 900,000 Rp 45,000,000
8 APRIL 25 Rp 1,000,000 Rp 25,000,000
10 APRIL 25 Rp 1,000,000
45 Rp 900,000
70
22 APRIL 30 Rp 1,100,000
5 Rp 900,000
35
AVARAGE
MASUK KELUAR
TANGGAL
UNIT HARGA NILAI UNIT HARGA
2013
1 APRIL
5 APRIL 50 Rp 900,000 Rp 45,000,000
8 APRIL 25 Rp 1,000,000 Rp 25,000,000
10 APRIL 70 Rp 886,956
22 APRIL 35 Rp 972,174
Hpp fifo
Persediaan awal Rp 32.000.000
Pembelian Rp 103.000.000 +
Persediaan total Rp 135.000.000
Persediaan akhir (Rp 43.000.000)
Beban pokok penjualan Rp 92.000.000
Hpp lifo
Persediaan awal Rp 32.000.000
Pembelian Rp 103.000.000 +
Persediaan total Rp 135.000.000
Persediaan akhir (Rp 32.000.000)-
Beban pokok penjualan Rp 103.000.000
Hpp AVARAGE
Persediaan awal Rp 32.000.000
Pembeliaan Rp 103.000.000 +
Persediaan total Rp 135.000.000
Persediaan akhir (Rp 37.241.380)-
Beban pokok perusahaan Rp 97.000.000
KELUAR SALDO
Nilai UNIT HARGA NILAI
40 Rp 800,000 Rp 32,000,000
50 Rp 900,000 Rp 45,000,000
25 Rp 1,000,000 Rp 25,000,000
115 Rp 102,000,000
30 Rp 1,100,000 Rp 33,000,000
75 Rp 76,000,000
Rp 18,000,000
Rp 15,000,000
Rp 33,000,000 40 Rp 43,000,000
KELUAR SALDO
Nilai UNIT HARGA NILAI
40 Rp 800,000 Rp 32,000,000
50 Rp 900,000 Rp 45,000,000
25 Rp 1,000,000 Rp 25,000,000
115 Rp 102,000,000
30 Rp 1,000,000 Rp 30,000,000
75 Rp 66,500,000
40 Rp 800,000 Rp 32,000,000
50 Rp 900,000 Rp 45,000,000
25 Rp 1,000,000 Rp 25,000,000
115 Rp 886,956 Rp 102,000,000
Rp 62,086,920
45 Rp 886,956 Rp 39,913,020
30 Rp 1,100,000 Rp 33,000,000
75 Rp 972,174 Rp 72,913,020