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  • Tugas Moduler: Arif Wicaksono Haribowo Manajemen Bisnis

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    Arif Wicaksono
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    1. This document provides examples of calculating inventory costs using different methods (FIFO, LIFO, average). It shows inventory purchase transactions and calculations of ending inventory value for each method. 2. It also includes a depreciation table showing the cost of an asset, annual depreciation expense, accumulated depreciation, and net book value over 5 years.

    Original Description:

    ACCOUNTING PRINCIPLES

    Original Title

    ACCOUNTING PRINCIPLES

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    1. This document provides examples of calculating inventory costs using different methods (FIFO, LIFO, average). It shows inventory purchase transactions and calculations of ending inventory value for each method. 2. It also includes a depreciation table showing the cost of an asset, annual depreciation expense, accumulated depreciation, and net book value over 5 years.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
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    26 views5 pages

    Tugas Moduler: Arif Wicaksono Haribowo Manajemen Bisnis

    Uploaded by

    Arif Wicaksono
    1. This document provides examples of calculating inventory costs using different methods (FIFO, LIFO, average). It shows inventory purchase transactions and calculations of ending inventory value for each method. 2. It also includes a depreciation table showing the cost of an asset, annual depreciation expense, accumulated depreciation, and net book value over 5 years.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOCX, PDF, TXT or read online from Scribd
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    Download as docx, pdf, or txt
    of 5

    TUGAS MODULER

    ARIF WICAKSONO HARIBOWO


    MANAJEMEN BISNIS

    ACCOUNTING PRINCIPLES

    APRIL 2O11

    a. FIFO

    Tanggal

    Pembelian
    P/Q

    TOTAL

    825

    60

    49.500

    HPP
    P/Q

    TOTAL

    350
    180

    61
    60

    21.350
    49.500

    635

    60

    38.100

    10
    380

    60
    72

    600
    27.360

    515
    750
    315

    72
    68
    72

    37.080
    51.000
    22.600

    1 Nov
    5 Nov
    8 Nov
    12 Nov

    895

    72

    64.440

    15 Nov
    18 Nov
    23 Nov

    750

    68

    51.000

    870

    72

    62.640

    550

    70

    38.500

    25 Nov

    28 Nov

    30 Nov

    NILAI PERSEDIAAN AKHIR 30 NOVEMBER 2008 = 39.960 + 38.500


    = 78.460

    Q
    350
    350
    825

    Persediaan
    P/Q
    61
    61
    60

    TOTAL
    21.350
    21.350
    49.500

    645
    645
    895
    10
    895

    60
    60
    72
    60
    72

    38.700
    38.700
    64.440
    600
    64.440

    515
    515
    750
    515
    750
    870
    515
    750
    870
    550

    72
    72
    68
    72
    68
    72
    72
    68
    72
    70

    37.080
    37.080
    51.000
    37.080
    51.000
    62.640
    37.080
    51.000
    62.640
    38.500

    555
    550

    72
    70

    39.960
    38.500

    b. LIFO

    Tanggal

    Pembelian
    P/Q

    TOTAL

    825

    60

    49.500

    HPP
    P/Q

    TOTAL

    530

    60

    31.800

    635

    72

    45.720

    260
    130

    72
    60

    18.720
    7800

    1 Nov
    5 Nov
    8 Nov
    12 Nov
    895

    72

    64.440

    15 Nov

    18 Nov

    23 Nov
    750

    68

    51.000

    870

    72

    62.640

    550

    70

    38.500

    25 Nov

    28 Nov

    550
    70
    38.500
    870
    72
    62.640
    160
    68
    10.880
    NILAI PERSEDIAAN AKHIR 30 NOVEMBER 2008 = 21.350 + 9.900 + 40.120
    = 71.370
    30 Nov

    Q
    350
    350
    825
    350
    295
    350
    295
    895
    350
    295
    260
    350
    165

    Persediaan
    P/Q
    61
    61
    60
    61
    60
    61
    60
    72
    61
    60
    72
    61
    60

    TOTAL
    21.350
    21.350
    49.500
    21.350
    17.700
    21.350
    17.700
    64.440
    21.350
    17.700
    18.720
    21.350
    9.900

    350
    165
    750
    350
    165
    750
    870
    350
    165
    750
    870
    550
    350
    165
    590

    61
    60
    68
    61
    60
    68
    72
    61
    60
    68
    72
    70
    61
    60
    68

    21.350
    9.900
    51.000
    21.350
    9.900
    51.000
    62.640
    21.350
    9.900
    51.000
    62.640
    38.500
    21.350
    9.900
    40.120

    c.

    AVERAGE
    TANGGAL
    1
    5
    12
    23
    25
    28

    Q
    Persediaan 350
    Pembelian 825
    Pembelian 895
    Pembelian 750
    Pembelian 870
    Pembelian 550

    P/Q
    Rp. 61
    Rp. 60
    Rp. 72
    Rp. 68
    Rp. 72
    Rp. 70

    TOTAL (Q x P/Q)
    Rp. 21.350
    Rp. 49.500
    Rp. 64.440
    Rp. 51.000
    Rp. 62.640
    Rp. 38.500

    Total Q = 350 + 825 + 895 + 750 + 870 + 550


    = 4.240
    Total (Q x P/Q) = Rp. 21.350 + Rp. 49.500 + Rp. 64.440 + Rp. 51.000 + Rp. 62.640 + Rp. 38.500
    = Rp. 287.430
    Biaya Rata-Rata per Unit = Total (Q x P/Q) : Total Q
    = 287.430 : 4.240
    = Rp. 67,79
    TANGGAL

    Q Penjualan

    530

    15

    635

    18

    390

    30

    1.580

    TOTAL

    3.135

    HPP

    = total Q penjualan x Biaya rata-rata per unit


    = 3.135 x 67,69
    = Rp. 212.521,65

    Nilai persediaan akhir 30 November = Total (Q x P/Q) HPP


    = Rp. 287.430 - Rp. 212.521,65
    = Rp 74.908,35

    2. Tabel Depresiasi

    TAHUN

    HARGA PEROLEHAN

    2006
    2007
    2008
    2009
    2010

    Rp. 460.000.000

    BEBAN DEPRESIASI
    PER TAHUN
    80.000.000
    80.000.000
    80.000.000
    80.000.000
    80.000.000

    AKUMULASI
    DEPRESIAS
    80.000.000
    160.000.000
    240.000.000
    320.000.000
    400.000.000

    NILAI BUKU
    380.000.000
    300.000.000
    220.000.000
    140.000.000
    60.000.000

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