NAMA : AHMAD DWI HARI SAPUTRA
NIM : 1400330013
PRODI : D3MI
Metode FIFO
|
no
|
tgl
|
ket
|
barang masuk
|
barang keluar
|
saldo
|
||||||
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
|||
|
1
|
1-Apr
|
saldo
awal
|
|
|
|
|
|
|
150
|
1000
|
150000
|
|
2
|
2-Apr
|
pembelian
|
300
|
1100
|
330000
|
|
|
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
400
|
1100
|
440000
|
|
3
|
3-Apr
|
penjualan
|
|
|
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
150
|
1100
|
165000
|
250
|
1100
|
275000
|
|
4
|
4-Apr
|
pembelian
|
600
|
1150
|
690000
|
|
|
|
250
|
1100
|
275000
|
|
|
|
|
|
|
|
|
|
|
600
|
1150
|
690000
|
|
5
|
5-Apr
|
penjualan
|
|
|
|
250
|
1100
|
275000
|
100
|
1100
|
110000
|
|
|
|
|
|
|
|
350
|
1150
|
402500
|
250
|
1150
|
287500
|
|
6
|
6-Apr
|
pembelian
|
600
|
1250
|
750000
|
|
|
|
250
|
1150
|
287500
|
|
|
|
|
|
|
|
|
|
|
600
|
1250
|
750000
|
JURNAL Harga Jual (Rp. 2000)
2.
Persedia barang Rp. 330.000
Kas Rp.
330.000
3.
Kas Rp.
600.000
Penjualan Rp.
600.000
Hpp Rp.
315.000
Persediaan
barang Rp.
315.000
4.
Persediaan barang Rp. 690.000
Kas Rp.
690.000
5.
Kas Rp.
1.200.000
Penjualan Rp.
1.200.000
Hpp Rp.
677.500
Persediaan
barang Rp.
677.500
6.
Persediaan barang Rp. 750.000
Kas Rp.
750.000
Metode LIFO
|
no
|
tgl
|
ket
|
barang masuk
|
barang keluar
|
saldo
|
||||||
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
|||
|
1
|
1-Apr
|
saldo
awal
|
|
|
|
|
|
|
150
|
1000
|
150000
|
|
2
|
2-Apr
|
pembelian
|
300
|
1100
|
330000
|
|
|
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
300
|
1100
|
330000
|
|
3
|
3-Apr
|
penjualan
|
|
|
|
300
|
1100
|
330000
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
4
|
4-Apr
|
pembelian
|
600
|
1150
|
690000
|
|
|
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
600
|
1150
|
690000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5
|
5-Apr
|
penjualan
|
|
|
|
600
|
1150
|
690000
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6
|
6-Apr
|
pembelian
|
600
|
1250
|
750000
|
|
|
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
600
|
1250
|
750000
|
JURNAL Harga Jual (Rp. 2000)
2.
Persedia barang Rp.
330.000
Kas Rp.
330.000
3.
Kas Rp.
600.000
Penjualan Rp.
600.000
Hpp Rp.
330.000
Persediaan
barang Rp.
330.000
4.
Persediaan barang Rp. 690.000
Kas Rp.
690.000
5.
Kas Rp. 1.200.000
Penjualan Rp.
1.200.000
Hpp Rp.
690.000
Persediaan
barang Rp.
690.000
6.
Persediaan barang Rp. 750.000
Kas Rp.7
50.000
Metode Average
|
no
|
tgl
|
ket
|
barang masuk
|
barang keluar
|
saldo
|
||||||
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
|||
|
1
|
1-Apr
|
saldo awal
|
|
|
|
|
|
|
150
|
1000
|
150000
|
|
2
|
2-Apr
|
pembelian
|
300
|
1100
|
330000
|
|
|
|
450
|
1067
|
480000
|
|
3
|
3-Apr
|
penjualan
|
|
|
|
300
|
1067
|
320100
|
150
|
1067
|
160050
|
|
4
|
4-Apr
|
pembelian
|
600
|
1150
|
690000
|
|
|
|
750
|
1133
|
850050
|
|
5
|
5-Apr
|
penjualan
|
|
|
|
600
|
1133
|
679800
|
150
|
1133
|
169950
|
|
6
|
6-Apr
|
pembelian
|
600
|
1250
|
750000
|
|
|
|
750
|
1227
|
919950
|
JURNAL Harga Jual (Rp. 2000)
2.
Persedia barang Rp.
330.000
Kas Rp.
330.000
3.
Kas Rp.
600.000
Penjualan Rp.
600.000
Hpp Rp.
320.100
Persediaan
barang Rp.
320.100
4.
Persediaan barang Rp. 690.000
Kas Rp.
690.000
5.
Kas Rp.
1.200.000
Penjualan Rp.
1.200.000
Hpp Rp.
679.800
Persediaan
barang Rp.
679.800
6.
Persediaan barang Rp. 750.000
Kas Rp.
750.000