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    Metode FIFO

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    Vikha Septiani
    The document describes the FIFO (first in, first out) inventory costing method applied to a series of purchases and sales transactions from November 1-26. It calculates the cost of goods sold using FIFO as the difference between total purchases and ending inventory. It also calculates ending inventory value using the average cost method.

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    Metode FIFO

    Uploaded by

    Vikha Septiani
    18 views1 page
    The document describes the FIFO (first in, first out) inventory costing method applied to a series of purchases and sales transactions from November 1-26. It calculates the cost of goods sold using FIFO as the difference between total purchases and ending inventory. It also calculates ending inventory value using the average cost method.

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    The document describes the FIFO (first in, first out) inventory costing method applied to a series of purchases and sales transactions from November 1-26. It calculates the cost of goods sold using FIFO as the difference between total purchases and ending inventory. It also calculates ending inventory value using the average cost method.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    Download as docx, pdf, or txt
    18 views1 page

    Metode FIFO

    Uploaded by

    Vikha Septiani
    The document describes the FIFO (first in, first out) inventory costing method applied to a series of purchases and sales transactions from November 1-26. It calculates the cost of goods sold using FIFO as the difference between total purchases and ending inventory. It also calculates ending inventory value using the average cost method.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 1

    A.

    Metode FIFO
    Pembelian Penjualan Saldo
    Tanggal Transaksi
    unit Harga Total Harga unit harga Total Harga unit harga Total Harga
    1 Nov Persedian awal 50.00 20.00 1,000.00 - 50.00 20.00 1,000.00
    4 Nov Pembelian 30.00 25.00 750.00 - 50.00 20.00 1,000.00
    30.00 25.00 750.00
    7 Nov Penjualan - 35.00 40.00 1,400.00 45.00 25.00 1,125.00
    9 Nov Pembelian 100.00 27.50 2,750.00 - 45.00 25.00 1,125.00
    100.00 27.50 2,750.00
    12 Nov penjualan - 40.00 45.00 1,800.00 105.00 27.50 2,887.50
    15 Nov Penjualan - 30.00 45.00 1,350.00 75.00 27.50 2,062.50
    20 Nov Penjualan - 25.00 45.00 1,125.00 50.00 27.50 1,375.00
    26 Nov Pembelian 20.00 30.00 600.00 - 50.00 27.50 1,375.00
    20.00 30.00 600.00
    Total 200.00 5,100.00 130.00 5,675.00 70.00 - 1,975.00

    Harga COGS dengan menggunakan FIFO adalah :

    COGS : 5,100 – 1,975 = 3,125

    B. Nilai persedian akhir Ketersediaan barang menggunakan average

    Harga Rata : 5,100/200 = 25,5

    Nilai ketersediaan barang = 70 x 25,5 : 1,785

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