FIFO

Pembelian Penjualan
Tanggal Keterangan
Qty Harga Total Qty
1 Persediaan Awal
3 Pembelian 150 1,250 187,500
5 Penjualan - 50
- 125
175

6 Pembelian 175 1,500 262,500

8 Penjualan - 25
- 155
180
-
10 Pembelian 145 1,750 253,750
13 Penjualan - 20
- 140
160
-
15 Pembelian 200 2,000 400,000
17 Penjualan - 5
- 180
April - 185
-
19 Pembelian 180 2,100 378,000
22 Penjualan - 20
- 170
- 190
-
24 Pembelian 220 2,200 484,000
27 Penjualan - 10
- 185
- 195
-
29 Pembelian 150 2,300 345,000
30 Penjualan - 35
- 130
- 165
Persediaan Akhir -
-
 -
2,310,750

Harga Pokok Penjualan

Persediaan Awal 50,000

Pembelian 2,310,750
Beban angkut pmbelian -
2,310,750

Barang tersedia untuk di jual 2,360,750

Persediaan akhir 46,000
Harga pokok penjualan 2,314,750
 LIFO
Penjualan Saldo
Tanggal
Harga Total Qty Harga Total
- 50 1,000 50,000 1
- 150 1,250 187,500 3
1,000 50,000 - 5
1,250 156,250
206,250
25 1,250 31,250
- 175 1,500 262,500 6
1,250 31,250 - 8
1,500 232,500
263,750
- 20 1,500 30,000
- 145 1,750 253,750 10
1,500 30,000 - 13
1,750 245,000 -
275,000
- 5 1,750 8,750
- 200 2,000 400,000 15
1,750 8,750 - 17
2,000 360,000 -
368,750 -
April
- 20 2,000 40,000 19
- 180 2,100 378,000 22
2,000 40,000 -
2,100 357,000 -
397,000 -
- 10 2,100 21,000
- 220 2,200 484,000 24
2,100 21,000 - 27
2,200 407,000 -
428,000 -
- 35 2,200 77,000
- 150 2,300 345,000 29
2,200 77,000 - 30
2,300 299,000 -
376,000 -
- 20 2,300 46,000
- -
- -
- -
 Pembelian Penjualan
Keterangan
Qty Harga Total Qty Harga
Persediaan Awal -
Pembelian 150 1,250 187,500
Penjualan - 150 1,250
- 25 1,000
- 175 2,250
-
Pembelian 175 1,500 262,500
Penjualan - 175 1,500
- 5 1,000
- 180 2,500
-
Pembelian 145 1,750 253,750
Penjualan - 145 1,750
- 15 1,000
- 160 2,750
-
Penjualan 200 2,000 400,000
Penjualan - 185 2,000

-
Penjualan 180 2,100 378,000
Pembelian - 180 2,100
- 10 2,000
- 190 4,100
-
-
Pembelian 220 2,200 484,000
Penjualan - 195 2,200
-
-
-
Pembelian 150 2,300 345,000
Penjualan - 150 2,300
- 15 2,200
- 165 4,500
-
Persediaan Akhir -
 Persediaan Akhir
-
Total Persediaan Akhir -
Total Persediaan Akhir 2,310,750

Harga Pokok Penjualan

Persediaan Awal 50,000

Pembelian 2,310,750
Beban angkut pmbelian -
2,310,750

Barang tersedia untuk di jual 2,360,750

Persediaan akhir 5 x 1000 5,000
Persediaan akhir 5 x 2000 10,000
Persediaan akhir 10 x 2200 22,000
37,000
Harga pokok penjualan 2,323,750
enjualan Saldo
Total Qty Harga Total
- 50 1,000 50,000
- 150 1,250 187,500
187,500 -
25,000 -
212,500 -
- 25 1,000 25,000
- 175 1,500 262,500
262,500 -
5,000 -
267,500 -
- 20 1,000 20,000
- -
253,750 -
15,000 -
268,750 -
- 5 1,000 5,000
- -
370,000 -
5 1,000 5,000
- 15 2,000 30,000
- -
378,000 -
20,000 -
398,000 -
- 5 1,000 5,000
- 5 2,000 10,000
- -
429,000 -
- 5 1,000 5,000
- 5 2,000 10,000
- 25 2,200 55,000
- -
345,000 -
33,000 -
378,000 -
- 5 1,000 5,000
- 5 2,000 10,000
- 10 2,200 22,000
- 20 5,200 37,000
-