Soal dan Jawaban Latihan III.13 Akuntansi Persediaan Barang Dagang terlengkap
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PERSEDIAAN BARANG DAGANG
Latihan III.13 (Buku latihan pengantar akuntansi 2, Maryani, Biana Inapti, Hari Setiawati, Yuliansyah)
PT. Luly menggunakan sistem persediaan perpetual dan memiliki informasi tentang pembelian dan penjualan selama bulan Maret.
Pembelian
|
Penjualan
| |||||
Unit
|
Beban/Unit (Rp)
|
Unit
|
Beban/Unit (Rp)
| |||
Maret
|
1
|
Persediaan Awal
|
100
|
40.000
| ||
3
|
Pembelian
|
60
|
50.000
| |||
4
|
Penjualan
|
70
|
80.000
| |||
10
|
Pembelian
|
200
|
55.000
| |||
16
|
Penjualan
|
80
|
90.000
| |||
19
|
Pembelian
|
40
|
60.000
| |||
25
|
Penjualan
|
150
|
90.000
| |||
Diminta:
Dengan menggunakan data persediaan dan penjualan tersebut, hitunglah nilai yang ditetapkan atas harga pokok penjualan pada bulan Maret dan persediaan akhir pada tanggal 31 Maret dengan menggunakan (1) FIFO dan (2) LIFO
a.Metode FIFO
Tanggal
|
PEMBELIAN
|
PENJUALAN
|
SALDO
| |||||||
Unit
|
HP per Unit (Rp)
|
Jml (Rp)
|
Unit
|
HP per Unit (Rp)
|
Jml (Rp)
|
Unit
|
HP per Unit (Rp)
|
Jml (Rp)
| ||
Mar
|
1
|
-
|
-
|
-
|
-
|
-
|
-
|
100
|
40,000
|
4,000,000
|
3
|
60
|
50,000
|
3,000,000
|
-
|
-
|
-
|
100
|
40,000
|
4,000,000
| |
-
|
-
|
-
|
-
|
-
|
-
|
60
|
50,000
|
3,000,000
| ||
4
|
-
|
-
|
-
|
70
|
40,000
|
2,800,000
|
30
|
40,000
|
1,200,000
| |
-
|
-
|
-
|
-
|
-
|
-
|
60
|
50,000
|
3,000,000
| ||
10
|
200
|
55,000
|
11,000,000
|
-
|
-
|
-
|
30
|
40,000
|
1,200,000
| |
-
|
-
|
-
|
-
|
-
|
-
|
60
|
50,000
|
3,000,000
| ||
-
|
-
|
-
|
-
|
-
|
-
|
200
|
55,000
|
11,000,000
| ||
16
|
-
|
-
|
-
|
30
|
40,000
|
1,200,000
| ||||
-
|
-
|
-
|
50
|
50,000
|
2,500,000
|
10
|
40,000
|
400,000
| ||
-
|
-
|
-
|
-
|
-
|
-
|
200
|
55,000
|
11,000,000
| ||
19
|
40
|
60,000
|
2,400,000
|
-
|
-
|
-
|
10
|
40,000
|
400,000
| |
-
|
-
|
-
|
-
|
-
|
-
|
200
|
55,000
|
11,000,000
| ||
-
|
-
|
-
|
-
|
-
|
-
|
40
|
60,000
|
2,400,000
| ||
25
|
-
|
-
|
-
|
10
|
40,000
|
400,000
| ||||
-
|
-
|
-
|
140
|
55,000
|
7,700,000
|
60
|
55,000
|
3,300,000
| ||
-
|
-
|
-
|
-
|
-
|
-
|
40
|
60,000
|
2,400,000
| ||
Unit persediaan akhir: 60 unit + 40 unit = 100 unit
Nilai persediaan akhir : 60 unit x Rp 55.000 = Rp 3.300.000
40 unit x Rp 60.000 = Rp 2.400.000
= Rp 5.700.000
HPP = Rp 2.800.000 + Rp 1.200.000 + Rp 2.500.000 + Rp 400.000 + Rp 7.700.000
= Rp 14.600.000
b. Metode LIFO
Tanggal
|
PEMBELIAN
|
PENJUALAN
|
SALDO
| ||||||||
Unit
|
HP per Unit (Rp)
|
Jml (Rp)
|
Unit
|
HP per Unit (Rp)
|
Jml (Rp)
|
Unit
|
HP per Unit (Rp)
|
Jml (Rp)
| |||
Mar
|
1
|
-
|
-
|
-
|
-
|
-
|
-
|
100
|
40,000
|
4,000,000
| |
3
|
60
|
50,000
|
3,000,000
|
-
|
-
|
-
|
100
|
40,000
|
4,000,000
| ||
-
|
-
|
-
|
-
|
-
|
-
|
60
|
50,000
|
3,000,000
| |||
4
|
-
|
-
|
-
|
60
|
50,000
|
3,000,000
|
-
|
-
|
-
| ||
-
|
-
|
-
|
10
|
40,000
|
400,000
|
90
|
40,000
|
3,600,000
| |||
10
|
200
|
55,000
|
11,000,000
|
-
|
-
|
-
|
90
|
40,000
|
3,600,000
| ||
-
|
-
|
-
|
-
|
-
|
-
|
200
|
55,000
|
11,000,000
| |||
16
|
-
|
-
|
-
|
80
|
55,000
|
4,400,000
|
90
|
40,000
|
3,600,000
| ||
-
|
-
|
-
|
-
|
-
|
-
|
120
|
55,000
|
6,600,000
| |||
19
|
40
|
60,000
|
2,400,000
|
-
|
-
|
-
|
90
|
40,000
|
3,600,000
| ||
-
|
-
|
-
|
-
|
-
|
-
|
120
|
55,000
|
6,600,000
| |||
-
|
-
|
-
|
-
|
-
|
-
|
40
|
60,000
|
2,400,000
| |||
25
|
-
|
-
|
-
|
40
|
60,000
|
2,400,000
|
-
|
-
|
-
| ||
-
|
-
|
-
|
110
|
55,000
|
6,050,000
|
90
|
40,000
|
3,600,000
| |||
-
|
-
|
-
|
-
|
-
|
-
|
10
|
55,000
|
550,000
| |||
Unit persediaan akhir: 90 unit + 10 unit = 100 unit
Nilai persediaan akhir : 90 unit x Rp 40.000 = Rp 3.600.000
10 unit x Rp 55.000 = Rp 550.000
= Rp 4.150.000
HPP = Rp 3.000.000 + Rp 400.000 + Rp 4.400.000 + Rp 2.400.000 + Rp 6.050.000
= Rp 16.250.000