SOAL;
2 Januari; Persediaan Awal 2.000 Unit @RP10.000
4 Januari; Pembelian 4.000 unit @RP11.500
15 Januari; Penjualan 3.000 unit
18 Januari; pembelian 1.000 unit it @RP12.500
24 Januari; pembelian 2.000 unit @12.000
30 Januari; penjualan 4.000 unit
METODE FIFO
TANGGAL PEMBELIAN PENJUALAN
UNIT HARGA/UNIT TOTAL HARGA UNIT HARGA/UNIT TOTAL HARGA
2-Jan
4-Jan 4,000 Rp 11,500.00 Rp 46,000,000.00
15-Jan 2,000 Rp 10,000.00 Rp 20,000,000.00
2,000 Rp 11,500.00 Rp 23,000,000.00
SISA PERSEDIAN
METODE LIFO
TANGGAL PEMBELIAN PENJUALAN
UNIT HARGA/UNIT TOTAL HARGA UNIT HARGA/UNIT TOTAL HARGA
2-Jan
4-Jan 4,000 Rp 11,500.00 Rp 46,000,000.00
15-Jan 3,000 Rp 11,500.00 Rp 34,500,000.00
SISA PERSEDIAN
METODE AVEREGE
TANGGAL PEMBELIAN PENJUALAN
UNIT HARGA/UNIT TOTAL HARGA UNIT HARGA/UNIT TOTAL HARGA
2-Jan
4-Jan 4,000 Rp 11,500.00 Rp 46,000,000.00
15-Jan 3,000 Rp 11,000.00 Rp 33,000,000.00
SISA PERSEDIAN
PERSEDIAAN
UNIT HARGA/UNIT TOTAL HARGA
2,000 Rp 10,000.00 Rp 20,000,000.00
4,000 Rp 11,500.00 Rp 46,000,000.00
-2,000 -Rp 10,000.00 -Rp 20,000,000.00
-1,000 -Rp 11,500.00 -Rp 11,500,000.00
PERSEDIAAN
UNIT HARGA/UNIT TOTAL HARGA
2,000 Rp 10,000.00 Rp 20,000,000.00
4,000 Rp 11,500.00 Rp 46,000,000.00
-3,000 -Rp 11,500.00 Rp 34,500,000.00
2,000 Rp 10,000.00 Rp 20,000,000.00
PERSEDIAAN
UNIT HARGA/UNIT TOTAL HARGA
2,000 Rp 10,000.00 Rp 20,000,000.00
6,000 Rp 11,000.00 Rp 66,000,000.00
-3,000 -Rp 11,000.00 -Rp 33,000,000.00