Metode Periodik | |||||||||||
Penilaian persediaan PT Banyubiru 1 maret sampai 31 mei 2007 | |||||||||||
Metode FIFO | |||||||||||
¤ | Persediaan awal | 15 | unit | ||||||||
¤ | Pembelian | ||||||||||
tgl 31 maret | 15 | ||||||||||
tgl 30 april | 10 | + | |||||||||
25 | 25 | unit | |||||||||
+ | |||||||||||
¤ | Tersedia untuk dijual | 40 | unit | ||||||||
¤ | Penjualan | ||||||||||
tgl 15 maret | 6 | ||||||||||
tgl 1 april | 7 | ||||||||||
tgl 15 april | 8 | ||||||||||
tgl 1mei | 5 | ||||||||||
tgl 15 mei | 5 | + | |||||||||
31 | 31 | unit | |||||||||
- | |||||||||||
¤ | Persediaan akhir | 9 | unit | ||||||||
Jumlah barang sebanyak 9 unit di hitung atas dasar harga beli barang yang terakhir masuk dengan perincian sebagai berikut | |||||||||||
dari pembelian tanggal 30 april | 9 x 600 = | 5,400 | |||||||||
Metode Perpetual | |||||||||||
Penilaian persediaan PT Banyubiru 1 maret sampai 31 mei 2007 | |||||||||||
Metode FIFO | |||||||||||
Tanggal | Pembelian | Penjualan | Sisa | ||||||||
Kuantitas | harga | harga | Kuantitas | harga | harga | Kuantitas | harga | harga | |||
per unit | Total | per unit | Total | per unit | Total | ||||||
1 Maret | 15 | 500 | 7,500 | 15 | 500 | 7,500 | |||||
15 maret | 6 | 500 | 3,000 | 9 | 500 | 4,500 | |||||
31 maret | 15 | 550 | 8,250 | 9 | 500 | 4,500 | |||||
15 | 550 | 8,250 | |||||||||
1-Apr | 7 | 500 | 3,500 | 2 | 500 | 1,000 | |||||
15 | 550 | 8,250 | |||||||||
15-Apr | 2 | 500 | 1,000 | 9 | 550 | 4,950 | |||||
6 | 550 | 3,300 | |||||||||
30-Apr | 10 | 600 | 6,000 | 9 | 550 | 4,950 | |||||
10 | 600 | 6,000 | |||||||||
1 mei | 5 | 550 | 2,750 | 4 | 550 | 2,200 | |||||
10 | 600 | 6,000 | |||||||||
15 mei | 4 | 550 | 2,200 | 9 | 600 | 5,400 | |||||
1 | 600 | 600 | |||||||||
Persediaan barang pada 31 mei | = | 9.00 | |||||||||
COGS | = | 16,350.00 | |||||||||
Tanggal | COGS | Total Penjualan | |||||||||
Kuantitas | harga | harga | Kuantitas | harga | harga | ||||||
per unit | Total | per unit | Total | ||||||||
1 Maret | |||||||||||
15 Maret | 6 | 500 | 3,000 | 6 | 800 | 4,800 | |||||
31 Maret | - | ||||||||||
01 April | 7 | 500 | 3,500 | 7 | 850 | 5,950 | |||||
15 April | 2 | 500 | 1,000 | 8 | 900 | 7,200 | |||||
6 | 550 | 3,300 | |||||||||
30 April | - | ||||||||||
01 Mei | 5 | 550 | 2,750 | 5 | 950 | 4,500 | |||||
15 Mei | 4 | 550 | 2,200 | 5 | 1,000 | 5,000 | |||||
1 | 600 | 600 | |||||||||
16,350 | 27,450 | ||||||||||
Laporan laba rugi 31 mei 2007 | |||||||||||
¤ | Penjualan | 27,450 | |||||||||
¤ | Harga pokok penjualan: | ||||||||||
persediaan barang 1 maret | 7,500 | ||||||||||
pembelian | 14,250 | + | |||||||||
21,750 | |||||||||||
persediaan barang 31mei 2007 | 5,400 | - | |||||||||
HPP | 16,350 | ||||||||||
- | |||||||||||
¤ | laba kotor | 11,100 | |||||||||
Metode Periodik | |||||||||||
Penilaian persediaan PT Banyubiru 1 maret sampai 31 mei 2007 | |||||||||||
Metode LIFO | |||||||||||
¤ | Persediaan awal | 15 | unit | ||||||||
¤ | Pembelian | ||||||||||
tgl 31 maret | 15 | ||||||||||
tgl 30 april | 10 | + | |||||||||
25 | 25 | unit | |||||||||
+ | |||||||||||
¤ | Tersedia untuk dijual | 40 | unit | ||||||||
¤ | Penjualan | ||||||||||
tgl 15 maret | 6 | ||||||||||
tgl 1 april | 7 | ||||||||||
tgl 15 april | 8 | ||||||||||
tgl 1mei | 5 | ||||||||||
tgl 15 mei | 5 | + | |||||||||
31 | 31 | unit | |||||||||
- | |||||||||||
¤ | Persediaan akhir | 9 | unit | ||||||||
Jumlah barang sebanyak 9 unit di hitung atas dasar harga beli barang yang awal masuk dengan perincian sebagai berikut | |||||||||||
dari saldo awal barang | 9 x 500 = | 4,500 | |||||||||
Metode Perpetual | |||||||||||
Penilaian persediaan PT Banyubiru 1 maret sampai 31 mei 2007 | |||||||||||
METODE LIFO | |||||||||||
Tanggal | Pembelian | Penjualan | Sisa | ||||||||
Kuantitas | harga | harga | Kuantitas | harga | harga | Kuantitas | harga | harga | |||
per unit | Total | per unit | Total | per unit | Total | ||||||
1 Maret | 15 | 500 | 7,500 | 15 | 500 | 7,500 | |||||
15 Maret | 6 | 500 | 3,000 | 9 | 500 | 4,500 | |||||
31 Maret | 15 | 550 | 8,250 | 9 | 500 | 4,500 | |||||
15 | 550 | 8,250 | |||||||||
01 April | 7 | 550 | 3,850 | 9 | 500 | 4,500 | |||||
8 | 550 | 4,400 | |||||||||
15 April | 8 | 550 | 4,400 | 9 | 500 | 4,500 | |||||
30 April | 10 | 600 | 6,000 | 9 | 500 | 4,500 | |||||
10 | 600 | 6,000 | |||||||||
01 Mei | 5 | 600 | 3,000 | 9 | 500 | 4,500 | |||||
5 | 600 | 3,000 | |||||||||
15 Mei | 5 | 600 | 3,000 | 9 | 500 | 4,500 | |||||
Persediaan barang pada 31 Mei | = | 9 | |||||||||
COGS | = | 17,250 | |||||||||
Tanggal | COGS | Total Penjualan | |||||||||
Kuantitas | harga | harga | Kuantitas | harga | harga | ||||||
per unit | Total | per unit | Total | ||||||||
1 Maret | |||||||||||
15 Maret | 6 | 500 | 3,000 | 6 | 800 | 4,800 | |||||
31 Maret | |||||||||||
01 April | 7 | 550 | 3,850 | 7 | 850 | 5,950 | |||||
15 April | 8 | 550 | 4,400 | 8 | 900 | 7,200 | |||||
30 April | |||||||||||
01 Mei | 5 | 600 | 3,000 | 5 | 950 | 4,750 | |||||
15 Mei | 5 | 600 | 3,000 | 5 | 1,000 | 5,000 | |||||
17,250 | 27,700 | ||||||||||
Laba kotor selama periode | = | Total penjualan - COGS | |||||||||
= | 27450 - 17250 | ||||||||||
= | 10,450 | ||||||||||
Laporan laba rugi 31 mei 2007 | |||||||||||
¤ | Penjualan | 27,700 | |||||||||
¤ | Harga pokok penjualan: | ||||||||||
persediaan barang 1 maret | 7,500 | ||||||||||
pembelian | 14,250 | + | |||||||||
21,750 | |||||||||||
persediaan barang 31mei 2007 | 4,500 | - | |||||||||
HPP | 17,250 | ||||||||||
- | |||||||||||
¤ | laba kotor | 10,450 | |||||||||
Selasa, 04 Januari 2011
JAWABAN PA 2 SOAL FIFO LIFO PT. BANYUBIRU
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