Pengertian
Yi: Barang yg disimpan u/ dijual dlm operasi normal
perusahaan.
Bahan yg tdpt dlm proses produksi
1
- Pd tgl penyusunan lap keu, jk ada brg yg dipisahkan hrs
dikeluarkan dr jumlah persediaan penjual & dicatat sbg
penjualan.
3. Consignment Goods (brg konsinyasi)
- hak atas pemilikan masih tetap pd yg menitipkan sampai
saat brg tsb dijual
- pihak yg menerima titipan tdk mempunyai hak atas brg
tsb
shg tdk mencatat brg tsb sbg persediaan
4. Installment Sales (penjualan angsuran)
- hak atas brg tetap pd penjual sampai seluruh harga terjual
2
PERPETUAL PERIODIK
Pembelian Kredit Inventories xx Purchase xx
Ac.Payable xx Ac.Payable xx
Pembelian Tunai Inventories xx Purchase xx
Cash xx Cash xx
Penjualan Kredit Ac.Receivable xx Ac.Receivable xx
Sales xx Sales xx
COGS xx
Inventories xx -
Penjualan Tunai Cash Cash xx
Sales Sales xx
COGS xx
Inventories xx -
Jurnal Akhir Tahun COGS xx Income Summary xx
(AJP) Inventories xx Inventories xx
Atau (nilai sisa awal)
Inventories xx
COGS xx Inventories
Atau Income Summary
NO Entry (nilai sisa akhir)
Dibandingkan
antara perhitungan
fisik dg catatan
3
INCOME STATEMENTS
Sales xx
- Sales Discount xx
- Sales Return & Allowance xx+ (xx)
Net Sales xx
Cost of Good Sold
Beginning Inventory xx
Purchase xx
Purchase Discount (xx)
Purchase Return (xx)
Transportation in xx+
Merchandise available for sale xx
Ending inventory (xx)
COGS (xx)
Gross Profit xx
PENILAIAN PERSEDIAAN
1. Harga Perolehan (COST)
Berdasarkan arus biaya yaitu FIFO, LIFO, Average
2. Lower Cost Market/LCM (paling rendah)
3. Harga Jual
4
Contoh:
Persediaan awal, pembelian dan penjualan Barang SJ68
adalah sbb:
Perpetual
SJ68 FIFO
M.
Date Purchases COGS Inventories
Quantity Unit Total Q U Total Q U Total
1 Agt 28 34 952
8 Agt 15 34 510 13 34 442
15
Agt 22 38 836 13 34 442
22 38 836
30
Agt 13 34 442
9 38 342 13 38 494
1.294
5
SJ68 LIFO
M.
Date Purchases COGS Inventories
Quantity Unit Total Q U Total Q U Total
1 Agt 28 34 952
15 34 510 13 34 442
22 38 836 13 34 442
22 38 836
22 38 836 13 34 442
1,346
Periodik
1 Agt. Persediaan 28 x Rp.34.000 = Rp. 952.000
15 Pembelian 22 x Rp.38.000 = Rp. 836.000
Tersedia untuk dijual = 50 Rp.1.788.000
Penjualan (15 + 22) = (37)
Persediaan akhir = 13 unit berapa cost? (FIFO,LIFO,
Average)
6
FIFO
Persediaan akhir = 13 unit x Rp.38.000 =Rp.494.000
HPP= Rp.1.788.000 – Rp.494.000 = Rp.1.294.000
Laba= Penjualan – HPP
1.531.000 – 1.294.000 =
Penjualan=
LIFO
Persediaan akhir = 13 unit x Rp.34.000 = Rp.442.000
HPP = Rp.1.788.000 – Rp.442.000 = Rp.1.346.000
Laba = 1.531.000 – 1.346.000 =
Average
Rp.1.788.000 : 50 unit = Rp.35.760
Persediaan akhir = 13 unit x Rp35.760 =Rp.464.880
HPP = Rp.1.788.000 – Rp.464.880 = Rp.1.323.120
Laba = 1.531.000 -1.313.000
Contoh: Retail
Cost Retail
Merchandise Inventory, January 1 19,400,000 36,00
7
0,000
Purchases in January (net) 42,600,000 64,000,000
Merchandise available for sale 62,000,000 100,000,000
Ratio of cost to retail price:
62.000.000 x 100% = 62%
100,000,000
Sales (net) (70,000,000)
Merchandise inventory, Jan’31 at
retail 30,000,000
Merchandise inventory, Jan’31 at
estimated cost 18,600,000
62% x 30,000,000
Contoh: Retail
Cost Retail
100,0
Merchandise Inventory, January 1 58,000 00
Purchases in January (net) 122,000 200,000
Net Markups - 20,000
Merchandise available for sale 180,000 320,000
180.000 x 100% =56,25%
320.000
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Apabila barang sudah kadaluwarsa, busuk, rusak, dijual pada harga
dibawah biaya, maka barang ini dinilai pada Nilai Realisasi Bersih
(Net Realizable Value)
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Merchandise Inventory-at Lower of
Cost (FIFO) or Market 216,300,000
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