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  • Metode Periodik

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    Shalma Faundria Nagari
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    The document describes three inventory costing methods - FIFO, LIFO, and Average. It provides an example with 1350 total units purchased at a total cost of $27,750. Using the FIFO method, the cost of goods sold is $8,150 with an ending inventory of 830 units at $19,600. The LIFO method results in a cost of goods sold of $13,000 and ending inventory of 830 units at $14,750. Under the Average costing method, the average cost per unit is $20.56. This leads to an ending inventory value of $17,064.80 and cost of goods sold of $10,685.20.

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    The document describes three inventory costing methods - FIFO, LIFO, and Average. It provides an example with 1350 total units purchased at a total cost of $27,750. Using the FIFO method, the cost of goods sold is $8,150 with an ending inventory of 830 units at $19,600. The LIFO method results in a cost of goods sold of $13,000 and ending inventory of 830 units at $14,750. Under the Average costing method, the average cost per unit is $20.56. This leads to an ending inventory value of $17,064.80 and cost of goods sold of $10,685.20.

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    4 views1 page

    Metode Periodik

    Uploaded by

    Shalma Faundria Nagari
    The document describes three inventory costing methods - FIFO, LIFO, and Average. It provides an example with 1350 total units purchased at a total cost of $27,750. Using the FIFO method, the cost of goods sold is $8,150 with an ending inventory of 830 units at $19,600. The LIFO method results in a cost of goods sold of $13,000 and ending inventory of 830 units at $14,750. Under the Average costing method, the average cost per unit is $20.56. This leads to an ending inventory value of $17,064.80 and cost of goods sold of $10,685.20.

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    © All Rights Reserved
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    of 1

    METODE PERIODIK

    BARANG TERSEDIA UNTUK DIJUAL = INVENTORY + PEMBELIAN

    100 unit x $10 = 1000

    250 unit x $15 = 3750

    400 unit x $20 = 8000

    600 unit x $25 = 15,000

    1350 total unit & 27750 total cost

    1. FIFO
    Penjualan 520 unit HPP = total cost-ending inventory

    27750-19600 = 8150
    100 unit x $10 = 1000
    Gross Profit= sales-HPP
    250 unit x $15 = 3750
    Sales = 520 x 30 = 15600
    230
    400 unit x $20 = 4600
    Gross Profit = 15600-8150 = 7450
    600 unit x $25 = 15,000

    Ending inventory = 830 total unit & 19600 total cost


    2. LIFO
    HPP = total cost-ending inventory
    Penjualan 520
    27750-14750 = 13000
    100 unit x $10 = 1000
    250 unit x $15 = 3750 Gross Profit= sales-HPP

    400 unit x $20 = 8000 Sales = 520 x 30 = 15600


    80
    600 unit x $25 = 2000
    Gross Profit = 15600-13000 = 2600
    Ending inventory = 830 total unit & 14750 total cost
    3. AVERAGE
    AVERAGE COST PER UNIT = total cost/total unit = 27750/1350 = 20.56
    Ending Inventory = 830 x 20.56 = 17064.8
    HPP = total cost-ending inventory

    27750-17064.8 = 10685.2

    Gross Profit= sales-HPP

    Sales = 520 x 30 = 15600

    Gross Profit = 15600-10685.2= 4914.8

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