UAS PRAKTIKUM AKM

FITRA WIJAYANTO (2021011068)

 UNIT RUPIAH TOTAL
PERSEDIAAN AWAL 400 2,000,000 800,000,000
PURCHASS NETT (3/4) 6,000 2,100,000 12,600,000,000

1 PURCHASS NETT (9/4)

PURCHASS NETT (20/4)
11,000
8,000
2,200,000
2,300,000
24,200,000,000
18,400,000,000
PURCHASS NETT (29/4) 4,000 2,900,000 11,600,000,000
C.O.G.A.S 29,400 67,600,000,000

C.O.G.A.S 29,400
C.O.G.S 10,000
TOTAL UNIT ENDING 19,400

PURCHASS NETT (9/4) 7,400 2,200,000 16,280,000,000

PURCHASS NETT (20/4) 8,000 2,300,000 18,400,000,000
2. FIFO PURCHASS NETT (29/4) 4,000 2,900,000 11,600,000,000
PERSEDIAAN AKHIR 19,400 46,280,000,000

PERSEDIAAN AWAL 400 2,000,000 800,000,000

PURCHASS NETT (3/4) 6,000 2,100,000 12,600,000,000

2. LIFO PURCHASS NETT (9/4) 11,000 2,200,000 24,200,000,000

PURCHASS NETT (20/4) 2,000 2,300,000 4,600,000,000
PERSEDIAAN AKHIR 19,400 42,200,000,000

HARGA RATA-RATA
67.600.000.000 / 29.400 2,299,320
2. TOTAL UNIT ENDING 19,400 X
AVERAGE PERSEDIAAN AKHIR 44,606,802,721

PERSEDIAAN AWAL 800,000,000

PEMBELIAN 66,800,000,000 (+)
3. FIFO C.O.G.A.S 67,600,000,000
PERSEDIAAN AKHIR 46,280,000,000 (-)
C.O.G.S 21,320,000,000

PERSEDIAAN AWAL 800,000,000

PEMBELIAN 66,800,000,000 (+)
3. LIFO C.O.G.A.S 67,600,000,000
 PERSEDIAAN AKHIR 42,200,000,000 (-)
C.O.G.S 25,400,000,000
C.O.G.S TERLAMA

PERSEDIAAN AWAL 800,000,000

3. PEMBELIAN 66,800,000,000 (+)
AVERAGE C.O.G.A.S 67,600,000,000
PERSEDIAAN AKHIR 44,606,802,721 (-)
C.O.G.S 22,993,197,279

STRAIGHT NILAI PEROLEHAN 650,000,000

LINE NILAI RESIDU 30,000,000 (-)
620,000,000
MASA MANAFAAT (TAHUN) 10
PENYUSUTAN / TAHUN
(620.000.000 / 10) 62,000,000
PENYUSUTAN / TAHUN 20X3
(62.000.000 X 2) 124,000,000

UNIT OF NILAI PEROLEHAN 650,000,000

OUTPUT NILAI RESIDU 30,000,000 (-)
620,000,000
ESTIMASI VOLUME JAM KERJA 480,000
NILAI SUSUT PER UNIT
(620.000.000 / 480.000) 1,292
PRODUKSI 20X3 51,000 unit
AKUM. PENYUSUTAN / TAHUN 20X3
(51.000 x 1.292) 65,875,000
WORKING NILAI PEROLEHAN 650,000,000
HOURS NILAI RESIDU 30,000,000 (-)
620,000,000
ESTIMASI VOLUME UNIT 50,000
NILAI SUSUT PER JAM
(620.000.000 / 50.000) 12,400
PRODUKSI 20X3 5,300 jam
AKUM. PENYUSUTAN / TAHUN 20X3
(12.400 x 5.300) 65,720,000

SUM OF NILAI PEROLEHAN 650,000,000

YEARS NILAI RESIDU 30,000,000 (-)
620,000,000
(nx(n+1)/2
(10 x ( 10 + 1) / 2 55
PENYUSUTAN / TAHUN 20X2
( 10 / 55 ) x 620.000.000 112,727,273
PENYUSUTAN / TAHUN 20X3
( 9 / 55 ) x 620.000.000 101,454,545
AKUMULASI PENYUSUTAN 214,181,818

DOUBLE NILAI PEROLEHAN 650,000,000

DECLAINE NILAI RESIDU 30,000,000 (-)
620,000,000
PENYUSUTAN / TAHUN 20X2
(1/10) x 2 x 620.000.000 124,000,000
NILAI TERCAAT TAHUN 20X2
(620.000.000 - 124.000.000) 496,000,000

PENYUSUTAN / TAHUN 20X3

(1/10) x 2 x 496.000.000 99,200,000
NILAI TERCAAT TAHUN 20X3
(496.000.000 - 99.200.000) 396,800,000

AKUMULASI PENYUSUTAN
(124.000.000 + 99.200.000) 223,200,000