Perpetual Average Cost

Date Pembeian HPP Saldo

10-Dec 1000 500 500000
10-Dec 800 550 440000 1800 522.2222 940000
18-Dec 900 522.222 470000 900 522.2222 470000
20-Dec 700 600 420000 1600 556.25 890000
27-Dec 500 556.25 278125 1100 556.25 611875

HPP
748125

Persediaan Akhir
611875

Fifo
Date Pembeian HPP Saldo
1-Dec 1000 500 500000
10-Dec 800 550 1000 500 500000
800 550 440000
940000
18-Dec 900 500 450000
100 500 50000
800 550 440000
20-Dec 700 600 420000 100 500 50000
800 550 440000
700 600 420000
890000
27-Dec 100 500 50000
400 550 220000
400 550 220000
700 600 420000
640000
 720000

Periodik
FIFO Penjualan= 900+500
20-Dec 700 600 420000 Persediaan= 1100
10-Dec 400 550 220000
640000

HPP 720000

Rata-rata tertimbang
Harga rata-rata 544
Persediaan Akhir 598400

HPP 761600
Persediaan 1000 500 500000
pembelian 800 550 440000
pembelian 700 600 420000
2500 1360000

persediaan akhir
1100

biaya perolehan rata-rata

544

nilai persediaan akhir

598400

hpp
761600
Date Pembeian HPP
10-Dec
10-Dec 800 550 440000
18-Dec 900 522.2222 470000
20-Dec 700 600 420000
27-Dec 500 556.25 278125
 Saldo
1000 500 500000
1800 522.2222 940000
900 522.2222 470000
1600 556.25 890000
1100 556.25 611875
 FIFO

no tanggal pembelian penjualan

harga unit total unit harga
1 01/03/12
2 10/03/12 4.5 500 2,250

3 15/03/12 200 4
300 4.5
4 20/03/12 4.75 400 1,900

5 25/03/12 200 4.50

200 4.75
6 30/03/12 5 300 1,500

HPP
rata-rata tertimbang
no tanggal pembelian penjualan
harga unit total unit harga
1 01/03/12
2 10/03/12 4.5 500 2,250
3 15/03/12 500 4.3571
4 20/03/12 4.75 400 1,900
5 25/03/12 400 4.6
6 30/03/12 5.00 300 1,500
HPP

periodik

no tanggal unit harga total

persediaan 01/01/12 600 100 60,000
pembelian 03/01/12 800 200 160,000
pembelian 12/01/12 600 300 180,000
pembelian 18/01/12 900 400 360,000
pembelian 25/01/12 500 500 250,000
3,400 1,500 1,010,000

penjualan 1,000
1,500
2,500

persediaan akhir 900

FIFO unit harga

nilai persediaan akh 25/01/12 500 500 250,000
18/01/12 400 400 160,000
410,000

HPP 600,000

average cost
harga rata-rata tertimbang 297.059

nilai persediaan akhir 267,353

hpp 742,647
penjualan total
total harga unit total
4 200 800
4 200 800
4.5 500 2,250
800
1,350 4.5 200 900
4.5 200 900
4.75 400 1,900
900
950 4.75 200.00 950
4.75 200.00 950
5 300 1,500
4,000 500 2,450 Persediaan akhir

penjualan total
total harga unit total
4 200 800
4.3571 700 3,050
2,179 4.3571 200 871
4.6190 600 2,771
1,848 4.6190 200 924
4.8476 500 2,424 Persediaan akhir
4,026