Soal 1 Persediaan
Persediaan awal PT Anda, dan
data-data pembeliaan serta penjualan periode 3 bulan adalah sebagai berikut:
Tanggal Transaksi Unit Harga
per Unit
1 April Persediaan 30 $
220
7 Pembelian 50 225
18 Penjualan 20 300
22 Penjualan 26 300
4 Mei Pembelian 30 230
10 Penjualan 20 310
21 Penjualan 10 310
31 Pembelian 40 235
5 Penjualan 30 315
13 Penjualan 24 315
21 Pembelian 40 240
28 Penjualan 28 320
Diminta:
- Hitung harga pokok penjualan dalam
catatan persediaan perpetual dengan menggunakan metode first-in, first-out
(FIFO), last-in, first-out (LIFO) dan Average.
- Hitung harga pokok persediaan akhir!
- Tentukanlah laba kotor dari penjualan !
Jawab:
Metode FIFO:
Pembelian Harga
Pokok Penjualan Persediaan
Tgl Kwt H/unit Total Kwt H/Unit Total
Kwt H/unit Total
1 -04
|
-
|
-
|
-
|
-
|
-
|
-
|
30
|
$220
|
6.600
|
7
|
50
|
225
|
11.250
|
-
|
-
|
-
|
30
|
220
|
6.600
|
50
|
225
|
11.250
|
|||||||
18
|
-
|
-
|
-
|
20
|
220
|
4.400
|
10
|
220
|
2.200
|
50
|
225
|
11.250
|
|||||||
22
|
10
|
220
|
2.200
|
||||||
16
|
225
|
3.600
|
34
|
225
|
7.650
|
||||
4-05
|
30
|
230
|
6.900
|
-
|
-
|
-
|
34
|
225
|
7.650
|
30
|
230
|
6.900
|
|||||||
10-05
|
-
|
-
|
-
|
20
|
225
|
4.500
|
14
|
225
|
3.150
|
30
|
230
|
6.900
|
|||||||
21
|
-
|
-
|
-
|
10
|
225
|
2.250
|
4
|
225
|
900
|
30
|
230
|
6.900
|
|||||||
31
|
40
|
235
|
9.400
|
-
|
-
|
-
|
4
|
225
|
900
|
30
|
230
|
6.900
|
|||||||
40
|
235
|
9.400
|
|||||||
5-06
|
-
|
-
|
-
|
4
|
225
|
900
|
4
|
230
|
920
|
26
|
230
|
5.980
|
40
|
235
|
9.400
|
||||
13
|
4
|
230
|
920
|
||||||
20
|
235
|
4700
|
20
|
235
|
4700
|
||||
21
|
40
|
240
|
9600
|
20
|
235
|
4700
|
|||
40
|
240
|
9600
|
|||||||
28
|
20
|
235
|
4700
|
||||||
8
|
240
|
1920
|
32
|
240
|
7680
|
||||
36.070
|
Laba-rugi FIFO:
Penjualan:
18/4 20
x 300 = $ 6.000
22/4 26
x 300 = 7.800
10/5 20
x 310 = 6.200
21/5 10
x 310 = 3.100
5/6 30
x 315 = 9.450
13/6 24
x 315 = 7.560
28/6 28
x 320 = 8.960
___________ +
Total $ 49.070
HPP $ 36.070
____________ _
Laba Kotor FIFO $ 13.000
Metode LIFO:
Pembelian
Harga Pokok Penjualan Persediaan
Tgl Kwt H/unit Total Kwt H/Unit Total
Kwt H/unit Total
1 -04
|
-
|
-
|
-
|
-
|
-
|
-
|
30
|
$220
|
6.600
|
7
|
50
|
225
|
11.250
|
-
|
-
|
-
|
30
|
220
|
6.600
|
50
|
225
|
11.250
|
|||||||
18
|
-
|
-
|
-
|
20
|
225
|
4.500
|
30
|
220
|
6.600
|
30
|
225
|
6.750
|
|||||||
22
|
26
|
225
|
5.850
|
30
|
220
|
6.600
|
|||
4
|
225
|
900
|
|||||||
4-05
|
30
|
230
|
6.900
|
-
|
-
|
-
|
30
|
220
|
6.600
|
4
|
225
|
900
|
|||||||
-
|
-
|
-
|
30
|
230
|
6.900
|
||||
10-05
|
-
|
-
|
-
|
20
|
230
|
4.600
|
30
|
220
|
6.600
|
-
|
-
|
-
|
4
|
225
|
900
|
||||
10
|
230
|
2.300
|
|||||||
21
|
-
|
-
|
-
|
10
|
230
|
2.300
|
30
|
220
|
6.600
|
4
|
225
|
900
|
|||||||
31
|
40
|
235
|
9.400
|
-
|
-
|
-
|
30
|
220
|
6.600
|
4
|
225
|
900
|
|||||||
40
|
235
|
9.400
|
|||||||
5-06
|
-
|
-
|
-
|
30
|
235
|
7.050
|
30
|
220
|
6.600
|
4
|
225
|
900
|
|||||||
10
|
235
|
2.350
|
|||||||
13-06
|
-
|
-
|
-
|
10
|
235
|
2.350
|
20
|
220
|
4.400
|
4
|
225
|
900
|
--
|
-
|
-
|
||||
10
|
220
|
2.200
|
-
|
-
|
-
|
||||
21
|
40
|
240
|
9600
|
-
|
-
|
20
|
220
|
4.400
|
|
40
|
240
|
9600
|
|||||||
28
|
-
|
-
|
-
|
28
|
240
|
6720
|
20
|
220
|
4.400
|
12
|
240
|
2.880
|
Total Harga pokok penjualan $ 36.470
Laba-rugi LIFO:
Penjualan:
18/4 20
x 300 = $ 6.000
22/4 26
x 300 = 7.800
10/5 20
x 310 = 6.200
21/5 10
x 310 = 3.100
5/6 30
x 315 = 9.450
13/6 24
x 315 = 7.560
28/6 28
x 320 = 8.960
___________ +
Total $ 49.070
HPP $ 36.470
____________ _
Laba Kotor LIFO $ 12.600
Metode Rata -rata:
Pembelian
Harga Pokok Penjualan Persediaan
Tgl Kwt H/unit Total Kwt H/Unit Total
Kwt H/unit Total
1 -04
|
-
|
-
|
-
|
-
|
-
|
-
|
30
|
$220
|
6.600
|
7
|
50
|
225
|
11.250
|
-
|
-
|
-
|
80
|
223,12
|
17.850
|
18
|
-
|
-
|
-
|
20
|
223,12
|
4.462,5
|
60
|
223,12
|
13.387,2
|
22
|
26
|
223,12
|
5.801,12
|
34
|
223,12
|
7.586,08
|
|||
4-05
|
30
|
230
|
6.900
|
-
|
-
|
-
|
64
|
226,35
|
14.486,08
|
10-05
|
-
|
-
|
-
|
20
|
226,35
|
4.527
|
44
|
226,35
|
9.959,9
|
21
|
-
|
-
|
-
|
10
|
226,35
|
2.263,5
|
34
|
226,35
|
7.695,9
|
31
|
40
|
235
|
9400
|
-
|
-
|
-
|
74
|
231,03
|
17.095,9
|
5-06
|
-
|
-
|
-
|
30
|
231,03
|
6.930,77
|
44
|
231,03
|
10.165,32
|
13-06
|
--
|
-
|
-
|
24
|
231,03
|
5.544,72
|
20
|
231,03
|
4.620,6
|
21
|
40
|
240
|
9600
|
-
|
-
|
-
|
60
|
237,01
|
14.220,6
|
28
|
-
|
-
|
-
|
28
|
237,01
|
6.636,28
|
32
|
237,01
|
7.584,32
|
otal Harga pokok penjualan $
36.165,89
Laba-rugi Rata-rata:
Penjualan:
18/4 20
x 300 = $ 6.000
22/4 26
x 300 = 7.800
10/5 20
x 310 = 6.200
21/5 10
x 310 = 3.100
5/6 30
x 315 = 9.450
13/6 24
x 315 = 7.560
28/6 28
x 320 = 8.960
___________ +
Total $ 49.070
HPP $ 36.165,89
____________ _
Laba Kotor Rata-rata $ 12.904,2
