SOAL AKUNTANSI PERSEDIAAN PERPETUAL

SOAL PERSEDIAN PERPETUAL

Toko baju seksi mengawali bulan November dengan satu pakaian sky seharga $40. Setelah pembelian tanggal 5 November persediaan yang ada ditangan menjadi 7 unit dengan harga @$45. Pada tanggal 15 November took baju seksi menjual 4 unit. Pada 26 November took baju seksi membeli 7 unit dengan hrag @$50. Tanggal 30 November menjual 8 unit. Buatlah catatan persediaan perpetual took buju seksi dengan metode FIFO, LIFO, AVERAGE.

Metode FIFO

TGL

Pembelian

Harga Pokok Penjualan

Persediaan

Kuantiti

Hrg/unit

Total

Kuantiti

Hrg/unit

Total

Kuantiti

Hrg/unit

Total

1 Nov

1

$40

$40

5 Nov

6

$45

$270

1

$40

$40

6

$45

$270

15 Nov

1

$40

$40

3

$45

$135

3

$45

$135

26 Nov

7

$50

$350

3

$45

$135

7

$50

$350

30 Nov

3

$45

$135

2

$50

$100

5

$50

$250

30 Nov

13

$620

12

$560

2

$50

$100

Metode LIFO

TGL

Pembelian

Harga pokok penjualan

Persediaan

Kuantiti

Hrg/unit

Total

Kuantiti

Hrg/unit

Total

Kuantiti

Hrg/unit

Total

1-Nov

1

$40

$40

5-Nov

6

$45

$270

1

$40

$40

6

$45

$270

15-Nov

4

$45

$180

1

$40

$40

2

$45

$90

26-Nov

7

$50

$350

1

$40

$40

2

$45

$90

7

$50

$350

30-Nov

7

$50

$350

1

$40

$40

1

$45

$45

1

$45

$45

30-Nov

13

$620

12

$575

2

$85

Metode Average

TGL

Pembelian

Harga pokok penjualan

Persediaan

Kuantiti

Hrg/unit

Total

Kuantiti

Hrg/unit

Total

Kuantiti

Hrg/unit

Total

1-Nov

1

$40

$40

5-Nov

6

$45

$270

7

$44.29

$310

15-Nov

4

$44.29

$177.16

3

$44.29

$132.87

26-Nov

7

$50

$350

10

$48.29

$482.87

30-Nov

8

$48.29

$386.32

2

$48.29

$96.58

30-Nov

13

$620

12

$563.48

2

$48

$96.58

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