PERUSAHAAN DAGANG Beginning inventory+cost of goods purchased Periodic system

Perusahan dagang membeli dan menjual barang - Do not keep detailed records of the goods
on hand
Pendapatan utama dari perusahan dagang adalah - Cost of goods sold determined by count at
pendapatan penjualan/ pejualan the end of the accounting period
Cost of goods avaible for sale
- Calculation of cost of the goods sold

Beginning inventory 0
PRODUSEN-MANUFAKTUR
Add: purchased, net 0
NOTE:
Goods avaible for sale
Semakin banyak
Cost of goods sold+ending inventory
rantai rantai atau Less: ending inventory ( )
perantara antara
produsen dan Cost of goods sold
konsumen maka 1/10 2019 persediaan awal Rp 0
KONSUMEN semakin banyak
Pembelian oktober Rp 0
biaya atau harga Advantages of perpetual system
dari suatu barang Barang yang dijual Rp 0
tersebut - Traditionally used for merchandise with
31/10 2019 persediaan akhir ( ) high unit values
Income measurement HPP - Shows the quantity and cost of the
HPP (RBT) Rp. ………
inventory that should be on the hand at any
Transaksi dagag lebih banyak disbanding jasa time
Perpetual system
Jasa - Provides better control over inventories
- Maintain detailed records of the cost of than a periodic system
Kas-perform service-accounts Receivable-receive each inventory purchase and sale
cash-cash - Records continuously show inventory that
Dagang should be on hand for every item
- Company determines cost of good sold
Cash-buy inventory-inventory-sell inventoey- each time a sale occurs
accounts receivable –receive cash-cash

Sitem yang dipakai perpetual dan periodik

Recording purchases of merchandise
- made using cash or credit
- normally record when goods are received
from the seller
- Purchase invoice should support each credit
purchase
Freight costs
Credit terms may permit buyer to cliam a cash
discount for prompt payment
Advantages
- Purchaser saves money
- Seller shortens the operating cycle by
converting the accounts receivable into
cash earlier

Ownership of the goodds passes to the buyer when 2/10,n/30--- 2& discount………………………….
the public carrier accepts the goods from the seller

(FOB Shipping Point)

Ownership of the goods remains with the seller

until the goods reach the buyer

(FOB Destination Point)

Freight costs incurred by the seller are an operating

expense

Purchase return and allowances

Purchase return

Return goods for credit if the sale was made on

credit, or for a cash refund if the purchase was for
cash

Purchase Allowance

May choose to keep the merchandise if the seller

will grant a reduction from the purchase price

Purchase discounts