Metode FIFO
|
no
|
tgl
|
ket
|
barang masuk
|
barang keluar
|
saldo
|
||||||
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
|||
|
1
|
1-Apr
|
saldo awal
|
|
|
|
|
|
|
50
|
1000
|
50000
|
|
2
|
2-Apr
|
pembelian
|
100
|
1100
|
110000
|
|
|
|
50
|
1000
|
50000
|
|
|
|
|
|
|
|
|
|
|
100
|
1100
|
110000
|
|
3
|
3-Apr
|
penjualan
|
|
|
|
50
|
1000
|
50000
|
|
|
|
|
|
|
|
|
|
|
50
|
1100
|
55000
|
50
|
1100
|
55000
|
|
4
|
4-Apr
|
pembelian
|
200
|
1150
|
230000
|
|
|
|
50
|
1100
|
55000
|
|
|
|
|
|
|
|
|
|
|
200
|
1150
|
230000
|
|
5
|
5-Apr
|
penjualan
|
|
|
|
50
|
1100
|
55000
|
|||
|
|
|
|
|
|
|
150
|
1150
|
172500
|
50
|
1150
|
57500
|
|
6
|
6-Apr
|
pembelian
|
200
|
1250
|
250000
|
|
|
|
50
|
1150
|
57500
|
|
|
|
|
|
|
|
|
|
|
200
|
1250
|
250000
|
JURNAL Harga Jual 2.000
2.
Persedia barang
Rp. 110.000
Kas Rp.
110.000
3.
Kas Rp.
200.000
Penjualan
Rp.
200.000
Hpp Rp.
105.000
Persediaan
barang Rp.
105.000
4.
Persediaan barang Rp. 230.000
Kas Rp.
230.000
5.
Kas Rp.
400.000
Penjualan Rp.
400.000
Hpp Rp.
227.500
Persediaan barang Rp.
227.500
6.
Persediaan barang Rp. 250.000
Kas Rp.
250.000
Metode LIFO
|
no
|
tgl
|
ket
|
barang masuk
|
barang keluar
|
saldo
|
||||||
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
|||
|
1
|
1-Apr
|
saldo awal
|
|
|
|
|
|
|
50
|
1000
|
500000
|
|
2
|
2-Apr
|
pembelian
|
100
|
1100
|
110000
|
|
|
|
50
|
1000
|
50000
|
|
|
|
|
|
|
|
|
|
|
100
|
1100
|
110000
|
|
3
|
3-Apr
|
penjualan
|
|
|
|
100
|
1100
|
110000
|
50
|
1000
|
50000
|
|
|
|
|
|
|
|
|
|
|
|||
|
4
|
4-Apr
|
pembelian
|
200
|
1150
|
230000
|
|
|
|
50
|
1000
|
50000
|
|
|
|
|
|
|
|
|
|
|
200
|
1150
|
230000
|
|
|
|
|
|
|
|
|
|
|
|||
|
5
|
5-Apr
|
penjualan
|
|
|
|
200
|
1150
|
230000
|
50
|
1000
|
50000
|
|
|
|
|
|
|
|
|
50
|
1000
|
50000
|
||
|
6
|
6-Apr
|
pembelian
|
200
|
1250
|
500000
|
|
|
|
50
|
1000
|
50000
|
|
|
|
|
|
|
|
|
|
|
200
|
1250
|
250000
|
JURNAL Harga Jual (Rp. 2000)
2.
Persedia barang
Rp. 110.000
Kas Rp.
110.000
3.
Kas Rp.
200.000
Penjualan
Rp.
200.000
Hpp Rp.
110.000
Persediaan
barang Rp.
110.000
4.
Persediaan barang Rp. 230.000
Kas Rp.
230.000
5.
Kas Rp.
400.000
Penjualan Rp.
400.000
Hpp Rp.
400.000
Persediaan barang Rp. 400.000
6.
Persediaan barang Rp. 250.000
Kas Rp.
250.000
Metode Average
|
no
|
tgl
|
ket
|
barang masuk
|
barang keluar
|
saldo
|
||||||
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
unit
|
rp/unit
|
jumlah
|
|||
|
1
|
1-Apr
|
saldo awal
|
|
|
|
|
|
|
50
|
1000
|
50000
|
|
2
|
2-Apr
|
pembelian
|
100
|
1100
|
110000
|
|
|
|
150
|
1067
|
160000
|
|
3
|
3-Apr
|
penjualan
|
|
|
|
100
|
1067
|
106700
|
50
|
1067
|
53350
|
|
4
|
4-Apr
|
pembelian
|
200
|
1150
|
230000
|
|
|
|
250
|
1072
|
267900
|
|
5
|
5-Apr
|
penjualan
|
|
|
|
200
|
1072
|
214400
|
50
|
1072
|
53580
|
|
6
|
6-Apr
|
pembelian
|
200
|
1250
|
500000
|
|
|
|
250
|
1077
|
269150
|
JURNAL Harga Jual (Rp. 2000)
2.
Persedia barang
Rp. 110.000
Kas Rp.
110.000
3.
Kas Rp. 200.000
Penjualan
Rp.
200.000
Hpp Rp.
106.700
Persediaan
barang Rp.
106.700
4.
Persediaan barang Rp. 230.000
Kas Rp.
230.000
5.
Kas Rp.
400.000
Penjualan Rp.
400.000
Hpp Rp. 214.400
Persediaan barang Rp.
214.400
6.
Persediaan barang Rp. 500.000
Kas Rp.
500.000
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