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  • Persedian FIFO, LIFO, Average

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    Fatihah Auliani
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    The document shows the application of different inventory costing methods (FIFO, LIFO, Average) to record purchases and sales of inventory. It includes tables with purchase quantities and costs, sales quantities and costs, ending inventory quantities and costs, and calculations of cost of goods sold. The tables allow comparison of the different ending inventory values and cost of goods sold amounts that result from each costing method.

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    The document shows the application of different inventory costing methods (FIFO, LIFO, Average) to record purchases and sales of inventory. It includes tables with purchase quantities and costs, sales quantities and costs, ending inventory quantities and costs, and calculations of cost of goods sold. The tables allow comparison of the different ending inventory values and cost of goods sold amounts that result from each costing method.

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    © All Rights Reserved
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    Download as xlsx, pdf, or txt
    25 views10 pages

    Persedian FIFO, LIFO, Average

    Uploaded by

    Fatihah Auliani
    The document shows the application of different inventory costing methods (FIFO, LIFO, Average) to record purchases and sales of inventory. It includes tables with purchase quantities and costs, sales quantities and costs, ending inventory quantities and costs, and calculations of cost of goods sold. The tables allow comparison of the different ending inventory values and cost of goods sold amounts that result from each costing method.

    Copyright:

    © All Rights Reserved
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    of 10

    FIFO Barang A

    Pembelian (in) HPP (Out) Saldo Persediaan


    Tanggal
    Unit Harga Total Unit Harga Total Unit Harga
    1 Juni 100 100
    2 Juni 300 120 36,000 100 100
    300 120
    5 Juni 100 100 10,000 300 120
    50 120 6,000 250 120
    12 Juni 150 130 19,500 250 120
    150 130
    30 Juni 200 120 24,000 50 120
    150 130

    55,500 40,000

    Saldo Persediaan Akhir 25,500


    HPP (COGS) 40,000

    Periodik
    Beg.Inventory 10,000
    Purchase 55,500
    BUTD 65,500
    End Inventory 25,500
    COGS 40,000
    Saldo Persediaan
    Total
    10,000
    10,000
    36,000
    36,000 150 out
    30,000
    30,000
    19,500
    6,000 200 out
    19,500
    100
    25,500

    Perpetual
    Inventory 36,000
    Cash 36,000
    Cash 110,000 Sales up
    Sales 110,000
    COGS 10,000
    Inventory 10,000
    FIFO Barang A
    Pembelian (in) HPP (Out) Saldo Persediaan
    Tanggal
    Unit Harga Total Unit Harga Total Unit Harga Total
    7 May 50 11 550 50 11 550
    1 June 30 11 330 20 11 220
    28 July 30 13 390 20 11 220
    30 13 390
    27 August 20 11 220 15 13 195
    15 13 195
    940 745

    Saldo Persediaan Akhir -


    HPP (COGS) 745

    Periodik
    Beg.Invent 550
    Purchase 940
    BUTD 1,490
    End Invent -
    COGS 745
    30 Out

    35 Out

    Perpetual
    Inventory 330
    Cash 330
    Cash 110,000 Sales up
    Sales 110,000
    COGS -
    Inventory -
    LIFO
    Pembelian HPP Saldo Persediaan
    Tanggal
    Unit Harga Total Unit Harga Total Unit Harga
    1 Juni 100 100
    2 Juni 300 120 36,000 100 100
    300 120
    5 Juni 300 120 36,000 50 100
    50 100 5,000
    12 Juni 150 130 19,500 50 100
    150 130
    30 Juni 100 130 13,000 50 130
    50 100

    Saldo Persediaan Akhir 11,500


    HPP (COGS) 54,000
    Saldo Persediaan
    Total
    10,000
    10,000
    36,000
    5,000

    5,000
    19,500
    6,500
    5,000
    Average
    Pembelian HPP Saldo Persediaan
    Tanggal
    Unit Harga Total Unit Harga Total Unit Harga
    1 Juni 100 100
    2 Juni 300 120 36,000 400 115
    5 Juni 350 115 40,250 50 115

    12 Juni 150 130 19,500 50 115


    200 126.3
    30 Juni 100 126.3 12,625 150 126.3

    Saldo Persediaan Akhir 18,938


    HPP (COGS) 52,875
    Saldo Persediaan
    Total
    10,000
    46,000
    5,750 350 out

    5,750
    25,250
    18,938 100 out
    FIFO Barang A
    Pembelian (in) HPP (Out) Saldo Persediaan
    Tanggal
    Unit Harga Total Unit Harga Total Unit Harga Total
    7 May 50 11 550 50 11 550
    1 June 30 11 330 20 11 220
    28 July 30 13 390 50 12.2 610
    27 August 35 12.2 427 15 12.2 183

    940 757

    Saldo Persediaan Akhir -


    HPP (COGS) #REF!

    Periodik
    Beg.Invent 10,000
    Purchase 330
    BUTD 10,330
    End Invent -
    COGS 10,330
    30 Out

    35 Out

    Perpetual
    Inventory 330
    Cash 330
    Cash 110,000 Sales up
    Sales 110,000
    COGS -
    Inventory -

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