BAB 7 PERSEDIAAN.docx

# BAB 7 PERSEDIAAN.docx - BAB 7 PERSEDIAAN Metode biaya...

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BAB 7 PERSEDIAAN Metode biaya persediaan: 1. FIFO (First In First Out)→beli pertama, jual pertama 2. LIFO (Last In First Out)→beli terakhir, jual pertama 3. Biaya rata-rata (Weighted Average)→rata-rata dari total biaya dibagi jumlah unit Contoh 1 Tiga unit yang identik dari sepatu model tertentu dibeli selama bulan Februari sbb: Barang QBM Unit Biaya Feb. 8 Pembelian 1 Rp 45.000 15 Pembelian 1 Rp 48.000 26 Pembelian 1 Rp 51.000 Jumlah 3 Rp 144.000 Biaya rata-rata/unit = Rp 144.000 : 3 = Rp 48.000 Diasumsikan satu unit terjual pada tanggal 27 Februari senilai Rp 70.000. Hitunglah laba kotor bulan Februari dan persediaan akhir per 28 Februari menggunakan (a) metode FIFO; (b) metode LIFO; dan (c) metode biaya rata-rata. Jawaban: Laba kotor Persediaan akhir (a) FIFO Rp 25.000 ( Rp 70.000- Rp 45.000) Rp 99.000 (Rp 48.000+ Rp 51.000) (b) LIFO Rp 19.000 ( Rp 70.000- Rp 51.000) Rp 93.000 (Rp 45.000+ Rp 48.000) (c) Biaya rata-rata Rp 22.000 ( Rp 70.000- Rp 48.000) Rp 96.000 ( Rp 48.000x2) Contoh 2 Persediaan awal, pembelian, dan penjualan barang ER27 adalah sbb: Nov. 1 Persediaan 40 unit biaya Rp 5.000 per unit 5 Penjualan 32 unit 11 Pembelian 60 unit biaya Rp 7.000 per unit 21

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