Pembelian Penjualan

Tanggal Transaksi
Kuantitas Harga satuan Kuantitas
1-Oct Saldo 100 Rp520
4-Oct Pembelian 900 Rp540
6-Oct Penjualan 400
8-Oct Pembelian 500 Rp600
11-Oct Penjualan 400
13-Oct Penjualan 300
16-Oct Penjualan 300
19-Oct Pembelian 600 Rp620
24-Oct Penjualan 500
27-Oct Pembelian 400 Rp630
30-Oct Penjualan 500

METODE FIFO PERPETUAL

PEMBELIAN HARGA POKOK PENJUALAN
TGL
QTY UNIT COST TOTAL COST QTY

1-Oct
4-Oct 900 Rp 540 Rp 486,000

6-Oct 100
300
8-Oct 500 Rp 600 Rp 300,000

11-Oct 400

13-Oct 200
100
16-Oct 300
19-Oct 600 Rp 620 Rp 372,000

24-Oct 100
400
27-Oct 400 Rp 630 Rp 252,000

30-Oct 200
300
TOTAL 2400 Rp 1,410,000 2400
Penjualan
Harga Satuan

Rp800

Rp850
Rp850
Rp850

Rp870

HARGA POKOK PENJUALAN SALDO PEMBELIAN

UNIT COST TOTAL COST QTY UNIT COST TOTAL COST

100 Rp 520 Rp 52,000

100 Rp 520 Rp 52,000
900 Rp 540 Rp 486,000
Rp 520 Rp 52,000 600 Rp 540 Rp 324,000
Rp 540 Rp 162,000
600 Rp 540 Rp 324,000
500 Rp 600 Rp 300,000
Rp 540 Rp 216,000 200 Rp 540 Rp 108,000
500 Rp 600 Rp 300,000
Rp 540 Rp 108,000 400 Rp 600 Rp 240,000
Rp 600 Rp 60,000
Rp 600 Rp 180,000 100 Rp 600 Rp 60,000
100 Rp 600 Rp 60,000
600 Rp 620 Rp 372,000
Rp 600 Rp 60,000 200 Rp 620 Rp 124,000
Rp 620 Rp 248,000
200 Rp 620 Rp 124,000
400 Rp 630 Rp 252,000
Rp 620 Rp 124,000 100 Rp 630 Rp 63,000
Rp 630 Rp 189,000
Rp 1,399,000 100 Rp 63,000
 LABA BRUTO
FIF0 = 2,040,000 -
LIFO = 2,040,000 -
AVERAGE = 2,040,000 -

METODE LIFO PERPETUAL

PEMBELIAN HARGA POKOK
TGL
QTY UNIT COST TOTAL COST QTY

1-Oct
4-Oct 900 Rp 540 Rp 486,000

6-Oct 400

8-Oct 500 Rp 600 Rp 300,000

11-Oct 400

13-Oct 100
200
16-Oct 300
19-Oct 600 Rp 620 Rp 372,000

24-Oct 500

27-Oct 400 Rp 630 Rp 252,000

30-Oct 400
100
TOTAL 2400 Rp 1,410,000 2400
 1,399,000 = 641,000
1,410,000 = 630,000
1,399,590 = 640,410

HARGA POKOK PENJUALAN SALDO PEMBELIAN

UNIT COST TOTAL COST QTY UNIT COST

100 Rp 520
100 Rp 520
900 Rp 540
Rp 540 Rp 216,000 100 Rp 520
500 Rp 540
100 Rp 520
500 Rp 540
500 Rp 600
Rp 600 Rp 240,000 100 Rp 520
500 Rp 540
100 Rp 600
Rp 600 Rp 60,000 100 Rp 520
Rp 540 Rp 108,000 300 Rp 540
Rp 540 Rp 162,000 100 Rp 520
100 Rp 520
600 Rp 620
Rp 620 Rp 310,000 100 Rp 520
100 Rp 620
100 Rp 520
100 Rp 620
400 Rp 630
Rp 630 Rp 252,000 100 Rp 520
Rp 620 Rp 62,000
Rp 1,410,000 100
 METODE AVERAGEPERPETUAL
MBELIAN PEMBELIAN
TGL
TOTAL COST QTY UNIT COST TOTAL COST

Rp 52,000 1-Oct
Rp 52,000 4-Oct 900 Rp 540 Rp 486,000
Rp 486,000 6-Oct
Rp 52,000 8-Oct 500 Rp 600 Rp 300,000
Rp 270,000 11-Oct
Rp 52,000 13-Oct
Rp 270,000 16-Oct
Rp 300,000 19-Oct 600 Rp 620 Rp 372,000
Rp 52,000 24-Oct
Rp 270,000 27-Oct 400 Rp 630 Rp 252,000
Rp 60,000 30-Oct
Rp 52,000 TOTAL 2400 Rp 1,410,000
Rp 162,000
Rp 52,000
Rp 52,000
Rp 372,000
Rp 52,000
Rp 62,000
Rp 52,000
Rp 62,000
Rp 252,000
Rp 52,000

Rp 52,000
 HARGA POKOK PENJUALAN SALDO PEMBELIAN
QTY UNIT COST TOTAL COST QTY UNIT COST

100 520.0
1000 538.0
400 538.0 Rp 215,200 600 538.0
1,100 566.2
400 566.2 Rp 226,473 700 566.2
300 566.2 Rp 169,855 400 566.2
300 566.2 Rp 169,855 100 566.2
700 612.3
500 612.3 Rp 306,156 200 612.3
600 624.1
500 624.1 Rp 312,052 100 624.1
2400 Rp 1,399,590 100
EMBELIAN
TOTAL COST

Rp 52,000
Rp 538,000
Rp 322,800
Rp 622,800
Rp 396,327
Rp 226,473
Rp 56,618
Rp 428,618
Rp 122,462
Rp 374,462
Rp 62,410
Rp 62,410