SOAL 1

3
1. Hitung persediaan akhir dan laba kotor dengan metode
perpetual LIFO 14-Mar
Date In
90 $ 601 $ 54.090
Q Price/unit Amount
15-Mar

04-Mar 8

06-Mar 80 $ 601 $ 48.080 23-Mar

77 $ 601 $ 46.277

08-Mar

11-Mar Balance

Inventory
08-Mar 40 $ 650 $ 26.000
11-Mar Cash / Acc. $ 19.500 $ $ 19.5
11-Mar 30 $ 650 $ 19.500 Receivable Cost Of 18.030 18.03
Good Sold
15-Mar 88 $ 650 $ 57.200
Sales
Penjualan $ 102.700 Inventory

14-Mar Inventory $ 54.090 $ 54.

Cash / Acc. Payable
2. Jurnal
15-Mar Cash / Acc. $ 57.200 $ $ 57.2
Date Desc D
Receivable Cost Of 52.888 52.88
04-Mar Inventory $ 60.000 $ 60.000 Good Sold
Cash / Acc. Payable Sales
Inventory
06-Mar Inventory $ 48.080 $ 48.080
Cash / Acc. Payable 23-Mar Inventory $ 46.277 $ 46.
Cash / Acc. Payable
08-Mar Cash / Acc. $ 26.000 $ $ 26.000 $
Receivable Cost Of 24.040 24.040
Good Sold
Jadi, Laba Kotor = Penjualan - HPP = 102.700 - 94.958 =
Sales
7.742
SOAL 2
Q Price/unit Amount Q
1. Hitung persediaan akhir dan laba kotor dengan metode
perpetual FIFO
Desc In Inventor
y
 Purchase Inventory $ 900 $9
Cash / Acc. Payable
30 $ 46 $ 1.380
Inventory $ 1.380 $ 1.3
Sales Cash / Acc. Payable

Cash / Acc. $ 1.200 $ $ 1.20

Receivable Cost Of 675 675
Purchase Good Sold
Sales
Inventory
31 $ 47 $ 1.457 Inventory $ 1.457 $ 1.4
Cash / Acc. Payable
Sales
Cash / Acc. $ 2.160 $ $ 2.16
Receivable Cost Of 1.237 1.237
Good Sold
Sales
Purchase Inventory

Jadi, Laba Kotor = Penjualan - HPP = 6.160 - 3.549 =

40 $ 50 $ 2.000
Inventory $ 2.000 $ 2.0
Sales Cash / Acc. Payable

Cash / Acc. $ 2.800 $ $ 2.80

Receivable Cost Of 1.637 1.637
Good Sold
Sales
Inventory

Balance SOAL 3
Sales 15 $ 80 $ 1.200 1. Buatlah metode FIFO

Sales 27 $ 80 $ 2.160 Desc In

Sales 35 $ 80 $ 2.800 Q Price/unit Amount Q

Penjualan $ 6.160
01-Mar

2. Jurnal
Date Desc D 03-Mar
 60 $ 210.000 $ 12.600.000

05-Mar 31-Mar -3

10-Mar

212 $ 220.000 $ 46.640.000

12-Mar 2. Jurnal
Date Desc D C
-5 $ 210.000 $ -1.050.000
01-Mar Inventory $ 4.000.000 $ 4.00
Cash / Acc. Payable

25-Mar 01-Mar Inventory $ 80.000.000 $ 80.00

Cash / Acc. Payable

03-Mar Inventory $ 12.600.000 $ 12.60

Cash / Acc. Payable

30-Mar

Balance

05-Mar Cash / Acc. $ $

Receivable Cost Of 27.000.000 27.000.00
Good Sold $ 0$
Sales 20.000.000 20.000.00
Inventory 0

10-Mar Inventory $ 46.640.000 $ 46.640.000

Cash / Acc. Payable

12-Jan Sales Return $ 1.050.000 $

Inventory $ 2.400.000 1.050.000
Cash / Acc. $
Receivable Cost Of 2.400.000
Good Sold

25-Mar Cash / Acc. $ 8.250.000 $

 Receivable Cost Of $ 6.000.000 8.250.000
Good Sold $
Sales 6.000.000
Inventory

30-Mar Cash / Acc. $ 3.300.000 $

Receivable Cost Of $ 2.400.000 3.300.000
Good Sold $
Sales 2.400.000
Inventory

10-Mar Cash / Acc. Payable $ 600.000 $ 600.000

Inventory

3. Inventory Akhir
31-Mar 3 $ 200.000 $ 600.000

278 $ 200.000 $ 55.600.000

55 $ 210.000 $ 11.550.000

212 $ 220.000 $ 46.640.000

548 $ 114.390.000

Balance
Price/ Amount
unit

$ 600 $ 60.000

$ 600 $ 60.000

$ 601 $ 48.080

$ 600 $ 60.000

$ 601 $ 24.040

$ 600 $ 60.000

$ 601 $ 6.010

$ 600 $ 60.000

$ 601 $ 60.100
$ 600 $ 60.000

$ 601 $ 7.212

$ 600 $ 60.000

$ 601 $ 53.489

$ 113.489

Balance
Price/ Amount
unit

$ 45 $ 900

$ 45 $ 900

$ 46 $ 1.380

$ 45 $ 225

$ 46 $ 1.380

$ 45 $ 225

$ 46 $ 1.380

$ 47 $ 1.457

- -

$ 46 $ 368

$ 47 $ 1.457

$ 46 $ 368

$ 47 $ 1.457

$ 50 $ 2.000

- -

$ 47 $ 188

$ 50 $ 2.000

$ 2.188
n - HPP = 6.160 - 3.549 = 2.611
Balance
Price/ Amount
unit

$ 200.000 $ 4.000.000

$ 200.000 $ 80.000.000

$ 200.000 $ 4.000.000

$ 200.000 $ 80.000.000

$ 210.000 $ 12.600.000

$ 200.000 $-

$ 200.000 $ 64.000.000

$ 210.000 $ 12.600.000

$ 200.000 $ 64.000.000

$ 210.000 $ 12.600.000

$ 220.000 $ 46.640.000

$ 200.000 $ 64.000.000

$ 210.000 $ 11.550.000

$ 220.000 $ 46.640.000

$ 200.000 $ 58.000.000

$ 210.000 $ 11.550.000

$ 220.000 $ 46.640.000

$ 200.000 $ 55.600.000

$ 210.000 $ 11.550.000

$ 220.000 $ 46.640.000

$ 200.000 $ 600.000

$ 200.000 $ 55.600.000

$ 210.000 $ 11.550.000

$ 220.000 $ 46.640.000
$ 114.390.000