FIFO-MovingAverage-LIFO

Berikut data persediaan perusahaan Nilam tahun 2014 yang menggunakan metode PERPEKTUAL dalam mencatat persediaan

Date	Deskripsi	Kuantitas	Cost
Des-31	Persediaan Akhir	150	17
Jan-02	Pembelian	100	21
6	Penjualan	150	40
9	Retur Penjualan	10	40
9	Pembelian	75	24
10	Retur Pembelian	15	24
10	Penjualan	50	45
23	Pembelian	100	28
30	Penjualan	110	50

Hitunglah	1. Harga Pokok Penjualan (Cost Of Good Sold)
	2 Persediaan Akhir
	3. Laba Kotor (Gross Profit)
Dengan Metode	1. FIFO
	2. Moving Average
	3. LIFO
Bandingkanlah hasilnya berdasarkan ke 3 metode,
manakah yang lebih menguntungkan.

METODE FIFO

DATE		IN			OUT			SALDO
		UNIT	COST	VALUE	UNIT	COST	VALUE	UNIT	COST	VALUE
Des	31							150	17	2550
Jan	2	100	21	2100				150	17	2550
								100	21	2100
	6				150	17	2550	100	21	2100
	9	10	17	170				100	21	2100
								10	17	170
	9	75	24	1800				100	21	2100
								10	17	170
								75	24	1800
	10				15	24	360	100	21	2100
								10	17	170
								60	24	1440
	10				50	21	1050	50	21	1050
								10	17	170
								60	24	1440
	23	100	28	2800				50	21	1050
								10	17	170
								60	24	1440
								100	28	2800
	30				50	21	1050	10	24	240
					10	17	170	100	28	2800
					50	24	1200

HARGA POKOK PENJUALAN				PERSEDIAAN AKHIR
Jan-06	2550			10 unit x 24		240
Jan-10	360			110 unit x 28		2800	(+)
Jan-10	1050					3040
Jan-30	2420	(+)
	6380
LABA KOTOR
Sales/Penjualan		Jan-06	150	40	6000
		Jan-10	50	45	2250
		Jan-30	110	50	5500
					13750
Retur Penjualan		Jan-09	10	40	400	(-)
					13350
Harga Pokok Penjualan					6380	(-)
Laba Kotor / Gross Profit					6970

METODE MOVING AVERAGE

DATE	Decription	IN			OUT			SALDO
		UNIT	COST	VALUE	UNIT	COST	VALUE	UNIT	COST	VALUE
Des-31	Persediaan Akhir							150	17	2550
Jan-02	Pembelian	100	21	2100				250	18,6	4650
Jan-06	Penjualan				150	18,6	2790	100	18,6	1860
Jan-09	Retur Penjualan	10	18,6	186				110	18,6	2046
Jan-09	Pembelian	75	24	1800				185	20,78919	3846
Jan-10	Retur Pembelian				15	24	360	170	20,50588	3486
Jan-10	Penjualan				50	20,50588	1025,294	120	20,50588	2460,706
Jan-23	Pembelian	100	28	2800				220	23,9123	5260,706
Jan-30	Pejualan				110	23,9123	2630,353	110	23,9123	2630,353

HARGA POKOK PENJUALAN						PERSEDIAAN AKHIR
Sales	Jan-06	150	18,6	2790		110 Unit x 23,9123		2630,353
	Jan-10	15	24	360
	Jan-10	50	20,50588	1025,294
	Jan-30	110	23,9123	2630,353	(+)
				6805,647
LABA KOTOR
Sales/Penjualan		Jan-06	150	40	6000
		Jan-10	50	45	2250
		Jan-30	110	50	5500
					13750
Retur Penjualan		Jan-09	10	40	400	(-)
					13350
Harga Pokok Penjualan					6805,647	(-)
Laba Kotor					6544

METODE LIFO
DATE	IN			OUT			SALDO
	UNIT	COST	VALUE	UNIT	COST	VALUE	UNIT	COST	VALUE
Des-31							150	17	2550
Jan-02	100	21	2100				150	17	2550
							100	21	2100
Jan-06				100	21	2100	100	17	1700
				50	17	850
Jan-09	10	17	170				110	17	1870
Jan-09	75	24	1800				110	17	1870
							75	24	1800
Jan-10				15	24	360	110	17	1870
							60	24	1440
Jan-10				50	24	1200	110	17	1870
							10	24	240
Jan-23	100	28	2800				110	17	1870
							10	24	240
							100	28	2800
Jan-30				100	28	2800	110	17	1870
				10	24	240
HARGA POKOK PENJUALAN						PERSEDIAAN AKHIR
Jan-06	100	21	2100			110 unit x 17		1870
	50	17	850
Jan-10	15	24	360
Jan-10	50	24	1200
Jan-30	100	28	2800
	10	24	240	(+)
			7550
LABA KOTOR
Sales/Penjualan		Jan-06	150	40	6000
		Jan-10	50	45	2250
		Jan-30	110	50	5500
					13750
Retur Penjualan		Jan-09	10	40	400	(-)
					13350
HARGA POKOK PENJUALAN					7550	(-)
LABA KOTOR					5800

SOAL 2

Toko Perangkat Keras Picto menyelesaikan transaksi persediaan pada bulan Mei, pada awal bulan Mei, buku besar Picto menunjukan nilai Kas $ 5,000 dan Modal Saham – Biasa $ 5,000.

Mei.       1. Membeli persediaan kredit dari Thomas Wholesasle Supply senilai $ 4,200, tempo 2/10, n/30.

2. Menjual persediaan secara kredit $ 2,100, tempo 1/10, n/3. Harga pokok persediaan yang  terjual $ 1,300

5. Mengembalikan barang yang dibeli dari Thomas Wholesasle Supply senilai $ 300.

GENERAL JOURNAL

Toko Perangkat Keras Picto

For the month ended Mei 31,2015

Date	Description	Ref	D	C
May 1	Merchandise Inventory		4200
	Account Payable			4200
May 2	Account Receivable		2100
	Sales			2100
	Cost of Good Sold		1300
	Merchandise Inventory			1300
May 5	Account Payable		300
	Merchandise Inventory			300
May 9	Cash		2079
	Sales Discount		21
	Account Receivable			2100
May 10	Account Payable		3900
	Merchandise Inventory			78
	Cash			3822
May 11	Supplies		400
	Cash			400
May 12	Merchandise Inventory		1400
	Cash			1400
May 15	Cash		150
	Merchandise Inventory			150
May 17	Merchandise Inventory		1300
	Account Payable			1300
May 19	Freight In		130
	Cash			130
May 24	Cash		3200
	Sales			3200
	Cost of Good Sold		2000
	Merchandise Inventory			2000
May 25	Merchandise Inventory		550
	Account Payable			550
May 27	Account Payable		1300
	Merchandise Inventory			26
	Cash			1274
May 29	Sales Return and Allowance		60
	Cash			60
	Merchandise Inventory		10
	Cost of Good Sold			10
May 31	Account Receivable		900
	Sales			900
	Cost of Good Sold		600
	Merchandise Inventory			600
			26200	26200

GENERAL LEDGER

Toko Perangkat Keras Picto

For the month ended Mei 31,2015

Cash

Date	Description	Ref			Saldo
			D	C	D	C
Apr 30					5000
May 9			2079		7079
May 10				3822	3257
May 11				400	2857
May 12				1400	1457
May 15			150		1607
May 19				130	1477
May 24			3200		4677
May 27				1274	3403
May 29				60	3343

Account Receivable

Date	Description	Ref			Saldo
			D	C	D	C
May 2			2100		2100
May 9				2100	0
May 31			900		900

Supplies

Date	Description	Ref			Saldo
			D	C	D	C
May 11			400		400

Merchandise Inventory

Date	Description	Ref			Saldo
			D	C	D	C
May 1			4200		4200
May 2				1300	2900
May 5				300	2600
May 10				84	2516
May 12			1400		3916
May 15				150	3766
May 17			1300		5066
May 24				2000	3066
May 25			550		3616
May 27				26	3590
May 29			10		3600
May 31				600	3000

Account Payable

Date	Description	Ref			Saldo
			D	C	D	C
May 1				4200		4200
May 5			300			3900
May 10			3900			0
May 17				1300		1300
May 25				550		1850

Share Capital - Ordinary

Date	Description	Ref			Saldo
			D	C	D	C
Apr 30						5000

Sales

Date	Description	Ref			Saldo
			D	C	D	C
May 2				2100		2100
May 24				3200		5300
May 31				900		6200

Sales Discount

Date	Description	Ref			Saldo
			D	C	D	C
May 9			21		21

Freight In

Date	Description	Ref			Saldo
			D	C	D	C
May 19			130		130

Cost of Good Sold

Date	Description	Ref			Saldo
			D	C	D	C
May 2			1300		1300
May 24			2000		3300
May 29				10	3290
May 31			600		3890

Sales Return and Allowance

Date	Description	Ref			Saldo
			D	C	D	C
May 29			60		60

Toko Perangkat Keras Picto

Income Statement

For the month ended Mei 31, 2015

Sales

                Sales                                                                                                                      6200

                Sales Discount                                                                                                   (21)

                Sales Return and Allowance                                                                        (60)

                                                                                                                                                6119

Purchases

                Purchases Return                            150

                Purchases Discount                         104

                Freight In                                             130

                                                                                                                                                384

                                                                                                                                                                                5735