NAMA : EKA SAFITRI NPM : 2220104054
KELAS : K2S1AKUNTANSI PERSEDIAAN
PT Kingdom merupakan perusahaan dagang yang menjual pakaian dengan berbagai model dan ukuran. Selama bulan Oktober, perusahaan membeli 250 produk pakaian dengan rincian:
1. Tanggal 1 Oktober 2023, membeli 150 buah pakaian dengan nilai biaya Rp 60.000,00/buah.
2. Tanggal 10 Oktober 2023, membeli 50 buah pakaian dengan nilai biaya Rp 100.000,00/buah.
3. Tanggal 20 Oktober 2023, membeli 50 buah pakaian dengan nilai biaya Rp 150.000,00/buah.
4. Tanggal 31 Oktober 2023, PT Kingdom menjual 200 buah pakaian dengan harga Rp 170.000,00/buah.
Diminta :
Hitunglah gross profit dan jumlah persediaan untuk periode yang berakhir pada 31 Oktober 2023 dan jumlah persediaan akhir periode 31 Oktober 2023 menggunakan : a) Metode first in first out
b) Metode last in first out c) Metode biaya rata-rata
SISTEM PERPETUAL 1. METODE FIFO
DATE PURCHASES SALES BALANCE
QTY PRICE QTY price qty price
1 okt
2023 150 60,000 9,000,000 150 60,000 9,000,000
10 okt
2023 50
100,00
0 5,000,000 150 60,000 9,000,000
50 100,000 5,000,000 20 okt
2023 50
150,00
0 7,500,000 150 60,000 9,000,000
50 100,000 5,000,000 50 150,000 7,500,000 31 okt
2023 150 60,000 9,000,000 50 150,000 7,500,000
50 100,000 5,000,000
cost of goods available for sale 21,500,000 deduct: ending inventory 7,500,000 cost of goods
sold 14,000,000
gross profit
Sales 200 170,000 34,000,000
cost of goods
sold 14,000,000
gross profit 20,000,000
2. METODE LIFO
DATE PURCHASES SALES BALANCE
QT
Y PRICE QTY price qty price
1 okt
2023 150 60,000 9,000,000 150 60,000 9,000,000
10 okt
2023 50 100,000 5,000,000 150 60,000 9,000,000
50 100,000 5,000,000
20 okt
2023 50 150,000 7,500,000 150 60,000 9,000,000
50 100,000 5,000,000
50 150,000 7,500,000
31 okt
2023 50 150,000 7,500,000 50 60,000 3,000,000
50 100,000 5,000,000 100 60,000 6,000,000
cost of goods available for sale 21,500,000 deduct: ending inventory 3,000,000 cost of goods
sold 18,500,000
gross profit
Sales 200 170,000 34,000,000
cost of goods
sold 18,500,000
gross profit 15,500,000
3. MOVING-AVERAGE METHOD
MOVING-AVERAGE METHOD
DATE PURCHASED SOLD OR ISSUED BALANCES
QTY PRICE QTY PRICE QTY PRICE
1 Okt
2023 150 60,000 9,000,000 150 60,000 9,000,000
10 Okt
2023 50 100,000 5,000,000 200 70,000 14,000,000
20 Okt
2023 50 150,000 7,500,000 250 86,000 21,500,000
31 Okt
2023 200 86,000
17,200,00
0 50 86,000 4,300,000
cost of goods available for sale 21,500,000 deduct: ending incentory 4,300,000 cost of goods
sold 17,200,000
gross profit
sales 200 170,000 34,000,000
cost of good
sold 17,200,000
gross profit 16,800,000
SISTEM PERIODIK 1. METODE FIFO
date no units unit cost total cost
20 okt 2023 50 150,000 7,500,000
ending inventory 50 7,500,000
cost of goods available for sales
21,500,00 0 deduct: ending inventory 7,500,000 cost of goods sold
14,000,00 0 gross profit
sales 200 170,000 34,000,000
cost of good sold 14,000,000
gross profit 20,000,000
2. METODE FIFO
DATE NO. UNITS
UNIT COST
TOTAL COST
1 OKT 2023 50 60,000 3,000,000
ending
inventory 50 3,000,000
cost of goods available for sales 21,500,000 deduct: ending inventory 3,000,000
cost of goods sold 18,500,000
gross profit
sales 200 170,000 34,000,000
cost of good
sold 18,500,000
gross profit 15,500,000
3. WEIGHTED-AVERAGE METHOD
DATE PURCHASES TOTAL COST
QTY PRICE 1 okt
2023 150 60,000 9,000,000
10 okt
2023 50 100,000 5,000,000
20 okt
2023 50 150,000 7,500,000
250 21,500,000
weighted-average cost per unit 21,500,000
86,000 250
ending
inventory 50X86,000 = 4,300,000 cost of good available for sale 21,500,000 deduct: ending inventory 4,300,000 cost of goods
sold 17,200,000
gross profit
sales 200 170,000 34,000,000
cost of goods
sold 17,200,000
gross profit 16,800,000
