Akuntansi Biaya Fifo, Lifo, Average

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Metode FIFO (fist in fist out) Masuk pertama keluar pertama (MPKP)

MASUK KELUAR
TGL
Unit Harga Total Unit Harga Total
01/09/17
06/09/17 400 Rp 200 Rp 80,000
09/09/17 5,000 Rp 220 Rp 1,100,000

12/09/17 900 Rp 200 Rp 180,000


1,300 Rp 220 Rp 286,000
16/09/17 1,600 Rp 210 Rp 336,000

17/09/17 2,300 Rp 240 Rp 552,000

19/09/17 3,700 Rp 220 Rp 814,000


100 Rp 210 Rp 21,000

20/09/17 1,500 Rp 210 Rp 315,000


500 Rp 240 Rp 120,000
22/09/17 1,800 Rp 245 Rp 441,000

29/09/17 1,100 Rp 240 Rp 264,000

30/09/17 700 Rp 240 Rp 168,000


100 Rp 245 Rp 24,500
TOTAL 10,700 Rp 2,429,000 10,300 Rp 2,272,500
SISA
Unit Harga Total
1,300 Rp 200 Rp 260,000
900 Rp 200 Rp 180,000
900 Rp 200 Rp 180,000
5,000 Rp 220 Rp 1,100,000

3,700 Rp 220 Rp 814,000


3,700 Rp 220 Rp 814,000
1,600 Rp 210 Rp 336,000
3,700 Rp 220 Rp 814,000
1,600 Rp 210 Rp 336,000
2,300 Rp 240 Rp 552,000

1,500 Rp 210 Rp 315,000


2,300 Rp 240 Rp 552,000

1,800 Rp 240 Rp 432,000


1,800 Rp 240 Rp 432,000
1,800 Rp 245 Rp 441,000
700 Rp 240 Rp 168,000
1,800 Rp 245 Rp 441,000

1,700 Rp 245 Rp 416,500


1,700 Rp 245 Rp 416,500
MASUK KELUAR
TGL
Unit Harga Total Unit Harga Total
01/10/17
06/10/17 400 Rp 200 Rp 80,000
09/10/17 5,000 Rp 290 Rp 1,450,000

13/10/17 2,200 Rp 290 Rp 638,000

14/10/17 1,600 Rp 220 Rp 352,000

18/10/17 2,300 Rp 250 Rp 575,000

19/10/17 2,300 Rp 250 Rp 575,000


1,500 Rp 220 Rp 330,000

22/10/17 100 Rp 220 Rp 22,000


1,900 Rp 290 Rp 551,000
23/10/17 1,800 Rp 260 Rp 468,000

29/10/17 1,100 Rp 260 Rp 286,000

30/10/17 700 Rp 260 Rp 182,000


100 Rp 290 Rp 29,000
TOTAL Rp 10,700 Rp 2,845,000 10,300 Rp 2,693,000
SISA
Unit Harga Total
1,300 Rp 200 Rp 260,000
900 Rp 200 Rp 180,000
900 Rp 200 Rp 180,000
5,000 Rp 290 Rp 1,450,000
900 Rp 200 Rp 180,000
2,800 Rp 290 Rp 812,000
900 Rp 200 Rp 180,000
2,800 Rp 290 Rp 812,000
1,600 Rp 220 Rp 352,000
900 Rp 200 Rp 180,000
2,800 Rp 290 Rp 812,000
1,600 Rp 220 Rp 352,000
2,300 Rp 250 Rp 575,000
900 Rp 200 Rp 180,000
2,800 Rp 290 Rp 812,000
100 Rp 220 Rp 22,000
900 Rp 200 Rp 180,000
900 Rp 290 Rp 261,000
900 Rp 200 Rp 180,000
900 Rp 290 Rp 261,000
1,800 Rp 260 Rp 468,000
900 Rp 200 Rp 180,000
900 Rp 290 Rp 261,000
700 Rp 260 Rp 182,000
900 Rp 200 Rp 180,000
800 Rp 290 Rp 232,000
1,700 Rp 412,000
MASUK KELUAR
TGL
Unit Harga Total Unit Harga Total
01/09/17
06/09/17 400 Rp 500 Rp 200,000
09/09/17 5,200 Rp 600 Rp 3,120,000
12/09/17 2,400 Rp 583 Rp 1,399,200
16/09/17 1,800 Rp 480 Rp 864,000
17/09/17 2,300 Rp 550 Rp 1,265,000
19/09/17 4,000 Rp 550 Rp 2,200,000
20/09/17 1,900 Rp 550 Rp 1,045,000
22/09/17 1,700 Rp 525 Rp 892,500
29/09/17 1,400 Rp 539 Rp 754,600
30/09/17 1,000 Rp 539 Rp 539,000
TOTAL 11,000 Rp 6,141,500 11,100 Rp 6,137,800
SISA
Unit Harga Total
1,500 Rp 500 Rp 750,000
1,100 Rp 500 Rp 550,000
6,300 Rp 582.5 Rp 3,670,000
3,900 Rp 583 Rp 2,273,700
5,700 Rp 550.5 Rp 3,137,700
8,000 Rp 550.3 Rp 4,402,700
4,000 Rp 550 Rp 2,200,000
2,100 Rp 550 Rp 1,155,000
3,800 Rp 538.8 Rp 2,047,500
2,400 Rp 539 Rp 1,293,600
1,400 Rp 539 Rp 754,600
1,400 Rp 754,600
MASUK KELUAR
TGL
Kuantitas Kg Harga Total Kuantitas Kg Harga
1-Jul

5-Jul 600 Rp 2,400


100 Rp 2,500
15-Jul 1,200 Rp 2,750 Rp 3,300,000

17-Jul 500 Rp 3,000 Rp 1,500,000

22-Jul 300 Rp 2,500


800 Rp 2,750

TOTAL 1,700 Rp 4,800,000 1,800


KELUAR SISA
Total Kuantitas Kg Harga Total
600 Rp 2,400 Rp 1,440,000
400 Rp 2,500 Rp 1,000,000
Rp 1,440,000
Rp 250,000 300 Rp 2,500 Rp 750,000
300 Rp 2,500 Rp 750,000
1,200 Rp 2,750 Rp 3,300,000
300 Rp 2,500 Rp 750,000
1,200 Rp 2,750 Rp 3,300,000
500 Rp 3,000 Rp 1,500,000
Rp 750,000
Rp 2,200,000 400 Rp 2,750 Rp 1,100,000
500 Rp 3,000 Rp 1,500,000
Rp 4,640,000 900 Rp 2,600,000
MASUK KELUAR
TGL
Kuantitas Kg Harga Total Kuantitas Kg Harga
1-Jul

5-Jul 400 Rp 2,500


300 Rp 2,400
15-Jul 1,200 Rp 2,750 Rp 3,300,000

17-Jul 500 Rp 3,000 Rp 1,500,000

22-Jul 500 Rp 3,000


600 Rp 2,750

TOTAL 1,700 Rp 4,800,000 1800


KELUAR SISA
Total Kuantitas Kg Harga Total
600 Rp 2,400 Rp 1,440,000
400 Rp 2,500 Rp 1,000,000
Rp 1,000,000
Rp 720,000 300 Rp 2,400 Rp 720,000
300 Rp 2,400 Rp 72,000
1,200 Rp 2,750 Rp 3,300,000
300 Rp 2,400 Rp 720,000
1,200 Rp 2,750 Rp 3,300,000
500 Rp 3,000 Rp 1,500,000
Rp 1,500,000
Rp 1,650,000 300 Rp 2,400 Rp 720,000
600 Rp 2,750 Rp 1,650,000
Rp 4,870,000 900 Rp 2,370,000
MASUK KELUAR
TGL
Kuantitas Kg Harga Total Kuantitas Kg Harga
1-Jul
5-Jul 700 Rp 2,440
15-Jul 1,200 Rp 2,750 Rp 3,300,000
17-Jul 500 Rp 3,000 Rp 1,500,000
22-Jul 1100 Rp 2,766
TOTAL 1,700 Rp 4,800,000 1800
ELUAR SISA
Total Kuantitas Kg Harga Total
1,000 Rp 2,440 Rp 2,440,000
Rp 1,708,000 300 Rp 2,440 Rp 732,000
1,500 Rp 2,688 Rp 4,032,000
2,000 Rp 2,766 Rp 5,532,000
Rp 3,042,600 900 Rp 2,766 Rp 2,489,400
Rp 4,750,600 900 Rp 2,489,400

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