Asst.

Desi, Serafina & Diva

JAWABAN

1. a) FIFO METHOD

Beginning Inventory (50 × US$ 4,000) US$ 200,000

Purchases
Nov 10 (60 x US$ 4,500) US$ 270,000
Nov 18 (75 x US$ 2,500) US$ 187,500
Nov 30 (80 x US$ 3,000) US$ 240,000 US$ 697,500
Cost of Goods Available for Sale (COGAS) US$ 897,500
Less : Ending Inventory (15* × US$ 3,000) (US$ 45,000)
Cost of Goods Sold (COGS) US$ 852,500

*265 units – 250 units = 15 units

AVERAGE COST METHOD

Cost Of Good Available For Sale(COGAS)

 Weighted Average Unit Cost =
Total Unit Available For Sale
US $ 897,500
= 265 unit

= US$ 3,386.79
Cost of Good Available for Sale (COGAS) US$ 897,500
Less :Ending Inventory (15 *US$ 3,386.79) (US$ 50,802)
Cost of Goods Sold (COGS) US$ 846,698

Pengantar Akuntansi 1
 Asst. Desi, Serafina & Diva

2. FIFO Method

a) Cost of Goods Available For Sale

Date Explanation Units Unit Cost Total Cost

Sept 1 Beg. Inventory 60 $ 25 $1,500
Sept 10 Purchase 150 26 $3,900
Sept 18 Purchase 50 28 $1,400
Sept 26 Purchase 80 32 $2,560
TOTAL COGAS 340 $9,360

b) Cost of Goods Sold

Ending Inventory:

Units available for sale 340 units*

Units sold (280 units)**
Units remaining in ending inventory 60 units
Ending Inventory at cost = 60units x $32 = $1,920
*60+150+50+80

**115+60+105

Cost of Goods Available For Sale (COGAS) $9,360

Less: Ending Inventory (1,920)

Cost of Good Sold (COGS) $ 7,440

c. Gross Profit

 Sales Revenue:

Date Units Unit price Total Sales

Sept 12 115 $ 40 $ 4,600
Sept 22 60 45 2,700
Sept 29 105 46 4,830
280 $ 12,130
 Gross Profit = Sales Revenue – COGS

= $ 12,130 – 7,440 = $ 4,690

d. Gross Profit Rate = Gross profit / Net sales

= $ 4,690/ 12,130 = 38.66 %

Pengantar Akuntansi 1
 Asst. Desi, Serafina & Diva

Average-Cost Method

a. COGAS sama dengan FIFO

b. Cost of Good Sold

Ending Inventory:

 Weighted-average cost per unit = COGAS / Unit Available for sale

= $ 9,360 / 340 = $ 27.53

Ending Inventory at Cost = 60units x $27.53= $ 1,651.76

Cost of Goods Available For Sale (COGAS) $ 9,360

Less: Ending Inventory (60 x $ 27,53) (1,651.76)
Cost of Good Sold $ 7,708.24

c. Gross Profit

 Sales Revenue:

Date Units Unit price Total Sales

Sept 12 115 $ 40 $ 4,600
Sept 22 60 45 2,700
Sept 29 105 46 4,830
280 $ 12,130

 Gross Profit = Sales Revenue – COGS

=$ 12,130 – 7,708.24= $ 4,421.76

d. Gross Profit Rate = Gross profit / Net sales

= $4,421.76/ 12,130 = 36.45 %
3. FIFO METHOD

Pengantar Akuntansi 1
 Asst. Desi, Serafina & Diva

DATE PURCHASES COGS BALANCE (in unit and cost)

1/4/2019 (2000@Rp 1.000) Rp 2.000.000
3/4/2019 (800@Rp 1.000) Rp 800.000 (1200@Rp 1.000) Rp 1.200.000
5/4/2019 (300@Rp 1.200) (1200@Rp 1.000) Rp 1.200.000
Rp 360.000 (300@Rp 1.200) Rp 360.000
7/4/2019 (150@ Rp1.500) (1200@Rp 1.000) Rp 1.200.000
Rp 225.000 (300@Rp 1.200) Rp 360.000
(150@Rp 1.500) Rp 225.000
10/4/2019 (1200@Rp 1.000) Rp 1.200.000 (150@Rp 1.500) Rp 225.000
(300@Rp 1.200) Rp 360.000
14/4/2019 (500@Rp1.100) (150@Rp 1.500) Rp 225.000
Rp 550.000 (500@Rp 1.100) Rp 550.000
18/4/2019 (250@Rp 1.600) (150@Rp 1.500) Rp 225.000
(500@Rp 1.100) Rp 550.000
Rp 400.000
(250@Rp 1.600) Rp 400.000

20/4/2019 (150@Rp 1.500) Rp 225.000 (50@Rp 1.100) Rp 55.000

(450@Rp 1.100) Rp 495.000 (250@Rp 1.600) Rp 400.000

25/4/2019 (350@Rp 1.200) (50@Rp 1.100) Rp 55.000

Rp 420.000 (250@Rp 1.600) Rp 400.000
(350@Rp 1.200) Rp 420.000

29/4/19 (50@Rp 1.100) Rp 55.000 (250@Rp 1.200) Rp 300.000

(250@Rp 1.600) Rp 400.000
(100 @ rp.1200) Rp 120.000

COGS Ending Inventory

Rp 3.655.000 Rp 300.000

Pengantar Akuntansi 1
 Asst. Desi, Serafina & Diva

b) AVERAGE COST METHOD

DATE PURCHASES COGS BALANCE (in unit and cost)

1/4/2019 (2000@Rp 1.000) Rp 2.000.000
3/4/2019 (800@Rp 1.000) Rp 800.000 (1200@Rp 1.000) Rp 1.200.000
5/4/2019 (300@Rp 1.200) (1500@Rp1.040) Rp 1.560.000
Rp 360.000
7/4/2019 (150@ Rp1.500) (1650@Rp1.081,82)
Rp 225.000 Rp 1.785.000
10/4/2019 (1500@Rp1.081,82) (150@Rp 1.081,82)
Rp 1.622.727,3 Rp 162.272,7
14/4/2019 (500@Rp1.100) (650@Rp 1.095,8)
Rp 550.000 Rp 712.272,7

18/4/2019 (250@Rp 1.600) (900@Rp 1.235,85)

Rp 1.112.272,7
Rp 400.000
20/4/2019 (600@Rp 1.235,85) (300@Rp 1.235,85) Rp 370.755
Rp 741.515,13

25/4/2019 (350@Rp 1.200) (650@Rp 1.216,55)

Rp 420.000 Rp 790.755

29/4/2019 (400@Rp 1.216,55) (250@Rp 1.216,55)

Rp 486.618,46 Rp 304.136,54
COGS Ending Inventory
Rp 3.650.860,89 Rp 304.136,54

Pengantar Akuntansi 1