1 November (Persediaan awal)

Pembelian:
1-Nov-10
15-Nov-10
2-Dec-10
20-Dec-10
Total

Persediaan akhir
Harga Jual
Biaya Pengepakan
Biaya Penjualan
1 FIFO Method:
Sisa Persediaan
Terdiri:
200 unit @ 43.000
100 unit @ 45.000

Jumlah Unit
-

Harga/unit
-

500
300
400
200

40,000
41,000
45,000
43,000

1,400

300 unit
44,000
1,500
500

300
Unit
200
100

Price/ unit
43,000
45,000

Dr. Loss due to decline inventory to NRV

Cr. Allowance to reduce inventory to NRV

3 Inventory Purchased
Sales
gross profit method (25% x sales)

Total
8,600,000
4,500,000
13,100,000

44,000
(1,500)
(500)
42,000

Inventory (at cost)

Inventory (at NRV)
Persediaan yang dilaporkan based on: LCNRV

20,000,000
12,300,000
18,000,000
8,600,000
58,900,000

Ending Inventory

2 NRV (Selling Price - Cost to sell)

Sales price
Biaya Pengepakan
Biaya Penjualan

Total

13,100,000
12,600,000
12,600,000
500,000
500,000

58,900,000
60,000,000
(15,000,000)

Sales at Cost (HPP)

(45,000,000)

Ending Inventory

13,900,000

Unit
Persediaan 1 Januari (10.000 unit)
Total Pembelian 110.000 unit**
Total Penjualan (95.000 unit)
Beban Operasi

10,000
110,000
95,000

Harga/ unit
10,500
12,545
21,000

Total
105,000,000
1,380,000,000
1,995,000,000
360,000,000

40,000
50,000
20,000

Biaya
12,000
12,600
13,500

Total
480,000,000
630,000,000
270,000,000

Pembelian
Tanggal

Unit
10-May
15-Aug
20-Nov

Total

1,380,000,000

Biaya Pengiriman
Biaya Penjualan

5,000
3,000

FIFO
COGS

95,000
10,000
40,000
45,000

Ending Inventory

25,000
20,000
5,000

unit

Tanggal
10,500
12,000
12,600

105,000,000
480,000,000
567,000,000

Beg Bal
10-May
15-Aug

1,152,000,000

20-Nov

unit

Average Cost/ Unit

13,500
12,600

270,000,000
63,000,000
333,000,000

Penjualan
COGS
Gross Profit

1,995,000,000
(1,152,000,000)
843,000,000

NRV
Selling Price
Biaya Pengiriman
Biaya Penjualan

10,500
12,000

Total
105,000,000
480,000,000

20,000

12,600

630,000,000

120,000

13,500

12,375
Unit

COGS
Ending Inventory

Penjualan
COGS
Gross Profit

Biaya

270,000,000
1,485,000,000

Total
95,000
25,000

1,175,625,000
309,375,000

1,995,000,000
(1,175,625,000)
819,375,000

21,000
(5,000)
(3,000)
13,000
Unit

Inventory (at NRV)

Inventory (at FIFO)
Inventory (at Average)
Jika Perusahaan menggunakan FIFO
Inventory (at NRV)
Inventory (at FIFO)
Inventory at financial position
LCNRV (Report to Fin Position)
Jurnal
Loss due to decline inventory to NRV
Allowance to reduce inventory to NRV

AVERAGE
Unit
10,000
40,000
50,000

Harga
25,000

Total
13,000

325,000,000
333,000,000
309,375,000
Jika Perusahaan menggunakan AVERAGE
Inventory (at NRV)
325,000,000
Inventory (at AVERAGE)
309,375,000
Inventory at financial position
309,375,000
LCNRV (Report to Fin Position)
-

325,000,000
333,000,000
325,000,000
8,000,000

Jurnal
NO ENTRY

8,000,000
8,000,000

Metode yang menggambarkan arus barang fisik yang aktual adalah FIFO Sebab, perusahaan biasanya memprioritaskan barang yang lama terlebih dahulu untuk dikeluarkan agar barang lama tidak mengendap dan menjadi
kadaluarsa/lapuk

mark up cost
hitung % gross profit of selling price
% markup cost/100% + % markup cost

20%

16.67%

hitung penjualan
piutang akhir
piutang yang dilunasi
piutang awal
penjualan

27,000
9,000
(21,000)
15,000

hitung gross profit

rate
x penjualan
gross profit

16.67%
15,000
2,500

hitung hpp
penjualan
- gross profit
hpp

15,000
(2,500)
12,500

hitung persediaan akhir

awal
+ pembelian
- hpp
persediaan akhir

45,000
58,000
(12,500)
90,500

(20%/ (100% + 20%)

awal
penjualan
akhir

buku besar piutang

d
k
21000
15000 dilunasi
27000

9000