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Perhitungan Persediaan
- 1. Tanggal Keterangan Kuantitas Harga 2 Januari Persediaan Awal 200Unit 9,000 10 Maret Pembelian 300Unit 10,000 5 April Penjualan 200Unit 15,000 7 Mei Penjualan 100Unit 15,000 21 September Pembelian 400Unit 11,000 18 November Pembelian 100Unit 12,000 20 November Penjualan 200Unit 17,000 10 Desember Penjualan 200 Unit 18,000 a. Hitunglah nilai persediaan akhir ( per 31 des 2017 ) menggunakan sistem periodik dan perpectual ! b. Hitunglah harga pokok penjualan dan laba kotor !
- 2. Persediaan Akhir Sistem Periodik Persediaan Awal 200 Unit Pembelian 800 Unit Barang Tersedia Untuk Dijual 1000 Unit Penjualan 700 Unit Persediaan Akhir 300 Unit Barang yang tersedia untuk dijual : Tanggal Keterangan Unit Harga / Unit Total Harga 02 / 01 Persediaan Awal 200 9,000 1,800,000 10 / 03 Pembelian 300 10,000 3,000,000 21 / 09 Pembelian 400 11,000 4,400,000 18 / 11 Pembelian 100 12,000 1,200,000 1,000 10,400,000
- 3. Lifo (Last In First Out) Persediaan Akhir Fifo (First In First Out) Persediaan Akhir Tanggal Unit Harga / Unit Total Harga 18 / 11 100 12,000 1,200,000 21 / 09 200 11,000 2,200,000 Jumlah 300 3,400,000 Tanggal Unit Harga / Unit Total Harga 02 / 01 200 9,000 1,800,000 10 / 03 100 10,000 1,000,000 Jumlah 300 2,800,000
- 5. Sistem Perpetual Fifo (First in First Out) Tgl Pembelian Harga Pokok Penjualan Persediaan Unit @ Total Unit @ Total Unit @ Total 02/01 - - - - - - 200 9,000 1,800,000 10/3 300 10,000 3,000,000 - - - 200 9,000 1,800,000 300 10,000 3,000,000 05/04 - - - 200 9,000 1,800,000 300 10,000 3,000,000 07/05 - - - 100 10,000 1,000,000 200 10,000 2,000,000 21/9 400 11,000 4,400,000 - - - 200 10,000 2,000,000 400 11,000 4,400,000 18/11 100 12,000 1,200,000 - - - 200 10,000 2,000,000 400 11,000 4,400,000 100 12,000 1,200,000 20/11 - - - 200 10,000 2,000,000 400 11,000 4,400,000 100 12,000 1,200,000 10/12 - - - 200 11,000 2,200,000 200 11,000 2,200,000 100 12,000 1,200,000 Total 800 - 8,600,000 700 - 7,000,000 300 - 3,400,000
- 6. Sistem Perpetual Lifo (Last in First Out) Tgl Pembelian Harga Pokok Penjualan Persediaan Unit @ Total Unit @ Total Unit @ Total 02/01 - - - - - - 200 9,000 1,800,000 10/03 300 10,000 3,000,000 - - - 200 9,000 1,800,000 300 10,000 3,000,000 05/04 - - - 200 10,000 2,000,000 200 9,000 1,800,000 100 10,000 1,000,000 07/05 - - - 100 10,000 1,000,000 200 9,000 1,800,000 21/09 400 11,000 4,400,000 - - - 200 9,000 1,800,000 400 11,000 4,400,000 18/11 100 12,000 1,200,000 - - - 200 9,000 1,800,000 400 11,000 4,400,000 100 12,000 1,200,000 20/11 - - - 100 12,000 1,200,000 200 9,000 1,800,000 100 11,000 1,100,000 300 11,000 3,300,000 10/11 - - - 200 11,000 2,200,000 200 9,000 1,800,000 100 11,000 1,100,000 Total 800 - 8,600,000 700 - 7,500,000 300 - 2,900,000
- 7. Sistem Perpetual Average Note : Persediaan ( Total Harga / Unit ) Tgl Pembelian Harga Pokok Penjualan Persediaan Unit @ Total Unit @ Total Unit @ Total 02/01 - - - - - - 200 9,000 1,800,000 10/03 300 10,000 3,000,000 - - - 500 9,600 4,800,000 05/04 - - - 200 9,600 1,920,000 300 9,600 2,880,000 07/05 - - - 100 9,600 1,960,000 200 9,600 1,920,000 21/09 400 11,000 4,400,000 - - - 600 10,530 6,320,000 18/11 100 12,000 1,200,000 - - - 700 10,740 7,520,000 20/11 - - - 200 10,740 2,148,000 500 10,740 5,372,000 10/12 - - - 200 10,740 2,148,000 300 10,740 3,224,000 Total 800 - 8,600,000 700 - 7,176,000 300 - 3,224,000
- 8. Harga Pokok Penjualan Sistem Periodik Sistem Perpetual FIFO LIFO Average Persediaan Awal 1,800,000 1,800,000 1,800,000 Pembelian 8,600,000 8,600,000 8,600,000 Barang Tersedia Untuk Dijual 10,400,000 10,400,000 10,400,000 Persediaan Akhir ( 2,800,000 ) ( 3,400,000 ) ( 3,120,000 ) Harga Pokok Penjualan 7,600,000 7,000,000 7,280,000 FIFO LIFO Average Persediaan Awal 1,800,000 1,800,000 1,800,000 Pembelian 8,600,000 8,600,000 8,600,000 Barang Tersedia Untuk Dijual 10,400,000 10,400,000 10,400,000 Persediaan Akhir ( 3,400,000 ) ( 2,900,000 ) ( 3,224,000 ) Harga Pokok Penjualan 7,000,000 7,500,000 7,176,000
- 9. Penjualan Tanggal Unit Harga / Unit Total Harga 05 / 04 200 15,000 3,000,000 07 / 05 100 15,000 1,500,000 20 / 11 200 17,000 3,400,000 10 / 12 200 18,000 3,600,000 Total 700 - 11,500,000
- 10. Laba Kotor Sistem Periodik Sistem Perpetual FIFO LIFO Average Penjualan 11,500,000 11,500,000 11,500,000 Harga Pokok Penjualan ( 7,600,000 ) ( 7,000,000 ) ( 7,280,000 ) Laba Kotor 3,900,000 4,500,000 4,220,000 FIFO LIFO Average Penjualan 11,500,000 11,500,000 11,500,000 Harga Pokok Penjualan ( 7,000,000 ) ( 7,500,000 ) ( 7,176,000 ) Laba Kotor 4,500,000 4,000,000 4,324,000