Bab 7 Persediaan
Bab 7 Persediaan
7 Persediaan
human/iStock/360/Getty Images
Warren
Reeve
Duchac
Melindungi Persediaan
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Melaporkan Persediaan
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Asumsi-asumsi Arus Biaya Persediaan
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Metode Masuk-Pertama, Keluar-Pertama
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Metode masuk-terakhir, keluar- pertama
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Metode Biaya Rata-rata Tertimbang
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Metode Biaya Persediaan dalam Sistem
Persediaan Perpetual
• Saat sistem persediaan periodik digunakan, hanya pendapatan
yang dicatat setiap kali terjadi penjualan.
• Tidak ada ayat jurnal yang dibua pada saat penjualan untuk
mencatat beban pokok penjualan.
• Pada akhir periode akuntansi, penghitungan fisik persediaan
dilakukan untuk menghitung biaya persediaan dan beban
pokok penjualan.
• Seperti sistem persediaan perpetual, asumsi arus biaya harus
dibuat ketika unit yang identik diperoleh dengan biaya per unit
yang berbeda dalam periode tertentu.
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Metode Masuk Pertama, Keluar Pertama Arus
Biaya
Barang Beban
Tersedia Pokok
Pembelian untuk Dijual Penjualan
1 Jan
1.000
Unit Rp.20.000.
Rp.20.000. 000
000 @ Rp. 20.000
@
Rp.20.000
6.720.000
10 Jan
500 .4 00
. 22
Unit Rp Rp.26.720.
11.200.0 @ 000
@ 00
Rp.22.400 @R persediaan
p. 22
.400
30Jan
Rp 4.480.
600 000
13.980. @ Rp. 23.300
Unit 13.980.000
000
@
Rp.23.300
Rp. 18.460.000
45.180.000
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
LO 3
First-In, First-Out Method
Metode Masuk-Terakhir, Keluar-Pertama Arus Biaya
Barang
Tersedia Persediaan
Pembelian untuk Dijual
1 Jan
1.000 @ Rp. 20.000 Rp.16.000.
Rp.20.000. 000
Unit 000
@
Rp.20.000
10 Jan
500
@
20 R Beban
Unit
.0 p.
11.200.0 0 Pokok
@ 0
@ 00 22 p.R Penjualan
. 40
Rp.22.400 0
Rp 4.000.
000
30Jan
11.200.
600
@ Rp. 000
13.980. 23.300
Unit 13.980.000
000
@
Rp.23.300 Rp. Rp. 29.180.
000
45.180.000
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
LO 3
Last-In, First-Out Method
Metode Biaya Rata- Rata Tertimbang
(slide 1 of 2)
Rata – Rata
Biaya Per unit
Persediaan, 31 Januari: Rp. 17.208.000 (800 unit x
Rp.21.510)
Persediaan
Akhir
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Metode Rata-rata Tertimbang
(slide 2 of 2)
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
LO 5
Membandingkan Metode Biaya Persediaan
Membandingkan Metode Biaya Persediaan
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Membandingkan Metode Biaya Persediaan
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Membandingkan Metode Biaya Persediaan :
LIFO
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Membandingkan Metode Biaya Persediaan :
Biaya Rata-Rata Tertimbang
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Menilai dengan Biaya atau Nilai Pasar yang
Lebih Rendah
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Persediaan di Laporan Posisi Keuangan
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Pengaruh Kesalahan Persediaan pada Laporan
Keuangan
(slide 1 of 2)
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Pengaruh kesalahan persediaan pada laporan
laba rugi
Persediaan awal:
Lebih catat
Kurang catat Kurang catat Lebih catat
Lebih catat
Lebih catat Kurang catat Kurang catat
Persediaan akhir:
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Perngaruh kesalahan persediaan pada laporan
posisi keuangan
Kurang catat Kurang catat Kurang catat Kurang catat Kurang catat
Lebih catat Lebih catat
Lebih catat Lebih catat Lebih catat
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Analisis dan Interpretasi Keuangan
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Lampiran : metode laba bruto untuk memperkirakan
biaya persediaan
©2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.