1. Metode Rata-rata :
2. Metode First In First Out (FIFO)
3. Metode Last In First Out (LIFO)
Pembelian Barang Dagangan
tahun 20xx
January 8 20 units @ $20 = $ 400
May 19 55 units @ $30 = $1,650
October 23 25 units @ $31 = $ 775
Total units 100
Units sold 70 ?
Units left 30 ?
The Value = Q X P/u
Barang yang terjual dan
Persediaan pada akhir periode
Barang yang terjual :
Jan 5 17
May 19 33
Oct 23 20
Total Penjualan 70
20 Units @ $31
Persediaan Akhir
Identifikasi Khusus $875.00
FIFO $925.00
LIFO $700.00
Weighted-average $847.50
Perbandingan 4 Metode
30 Penjualan 8
Metode Perpetual FIFO
Pakaian Olah Raga
Columbia
Item: Ski Parka
Diterima Dijual Persediaan
Unit Unit Unit
Date Qty. Cost Total Qty. Cost Total Qty. Cost Tot
Nov. 1 1 $40
5 6 $45 $270 1 40
6 45 270
15 1 40 40
3 45 135 3 45
Metode Perpetual FIFO
15 Accounts receivable…350
Sales Revenue……….350
30 Accounts receivable…640
Sales Revenue……….640
Columbia Sportswear
Item: Ski Parka
Received Sold Balance on Hand
Unit Unit Unit
Date Qty. Cost Total Qty. Cost Total Qty. Cost Tota
Nov. 26 7 $50 $ 350 10 48.30 483
Nov. 5 Inventory………….…270
Accounts Payable……270
15 Accounts receivable…320
Sales Revenue……….350
30 Accounts receivable…640
Sales Revenue……….640
5 6 $45 $270 1 40 4
6 45 270
15 4 45 180 1 40
2 45
Perpetual System LIFO Example
Columbia Sportswear
Item: Ski Parka
Received Sold Balance on Hand
Unit Unit Unit
Date Qty. Cost Total Qty. Cost Total Qty. Cost Tota
Nov. 26 7 $50 $ 350 1 $40 $
2 45 90
7 50
30 7 $50 350
1 45 45 1 40
1 45 4
Totals 14 $ 620 12 $575 2
Perpetual System LIFO Example
Nov. 5 Inventory………….…270
Accounts Payable……270
15 Accounts receivable…320
Sales Revenue……….350
30 Accounts receivable…640
Sales Revenue……….640
Ending Inventory
FIFO $100.00
LIFO $ 85.00
Weighted-average $ 97.00
Comparison of Methods
Toko Sumber Indah merupakan suatu toko musik yang memiliki banyak
persediaan dalam bentuk gitar, organ, dan instrumen lain. Berikut ini catatan
perusahaan mengenai instrumen organ merek Casio :