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Sheet 1: 12.1
| LATIHAN 12.1 hal 235 | |||||||||||||
| a | Penyelesaian transaksi dengan menggunakan metode Periodik | Metode Perpetual | |||||||||||
| 1/5/2012 | Pembelian | 160,000,000 | Persediaan | 160,000,000 | |||||||||
| Kas | 160,000,000 | Kas | 160,000,000 | ||||||||||
| 1/7/2012 | Kas | 135,000,000 | Kas | 135,000,000 | |||||||||
| Penjualan | 135,000,000 | Penjualan | 135,000,000 | ||||||||||
| HPP | 120,000,000 | ||||||||||||
| 1/15/2012 | Kas | 95,000,000 | Persediaan | 120,000,000 | |||||||||
| Penjualan | 95,000,000 | ||||||||||||
| Kas | 95,000,000 | ||||||||||||
| Penjualan | 95,000,000 | ||||||||||||
| HPP | 80,000,000 | ||||||||||||
| Persediaan | 80,000,000 | ||||||||||||
| PT LEMARINDO | |||||||||||||
| Laporan Laba/Rugi komparatif | |||||||||||||
| Periode 1/1/2012 s/d 31/1/2012 | |||||||||||||
| Periodik | Perpetual | ||||||||||||
| Penjualan: | 230,000,000 | 230,000,000 | |||||||||||
| 1/7/2012 | 75 | 1,800,000 | 135,000,000 | ||||||||||
| 1/15/2012 | 50 | 1,900,000 | 95,000,000 | ||||||||||
| Persediaan awal: | 55 | 1,600,000 | 88,000,000 | ||||||||||
| Pembelian: | |||||||||||||
| 1/5/2012 | 100 | 1,600,000 | 160,000,000 | ||||||||||
| Barang tersedia u/dijual | 155 | 248,000,000 | |||||||||||
| Persediaan akhir: | 30 | 1,600,000 | 48,000,000 | ||||||||||
| Harga Pokok Penjualan | 200,000,000 | 200,000,000 | |||||||||||
| Laba Penjualan | 30,000,000 | 30,000,000 | |||||||||||
| Perhitungan | |||||||||||||
| Keterangan | Trg.trans | Q | P | Q | P | Total | Q | P | Total | ||||
| Persediaan awal | 55 | 1,600,000 | 88,000,000 | ||||||||||
| Pembelian: | |||||||||||||
| 1/5/2012 | 100 | 1,600,000 | 160,000,000 | ||||||||||
| Barang tersedia untuk dijual | 155 | 248,000,000 | |||||||||||
| Penjualan: | 1/7/2012 | 75 | 1,600,000 | 120,000,000 | 75 | 1,800,000 | 135,000,000 | ||||||
| 1/15/2012 | 50 | 1,600,000 | 80,000,000 | 50 | 1,900,000 | 95,000,000 | |||||||
| 125 | 200,000,000 | 230,000,000 | |||||||||||
| Persediaan/Hg.Satuan/Nilai/Laba | 30 | 1,600,000 | 48,000,000 | 30,000,000 | |||||||||
| Kartu Persediaan (Metode Perpetual) | |||||||||||||
| Uraian | Pembelian | Penjualan | Saldo | ||||||||||
| Q | P | QP | Q | P | QP | Q | P | QP | |||||
| Saldo Awal | 55 | 1,600,000 | 88,000,000 | ||||||||||
| 1/5/2012 | 100 | 1600000 | 160,000,000 | 100 | 1,600,000 | 160,000,000 | |||||||
| 155 | 1,600,000 | 248,000,000 | |||||||||||
| 1/7/2012 | 75 | 1,600,000 | 120,000,000 | ||||||||||
| 80 | 1,600,000 | 128,000,000 | |||||||||||
| 1/15/2012 | 50 | 1,600,000 | 80,000,000 | ||||||||||
| Total | 200,000,000 | 30 | 1,600,000 | 48,000,000 | |||||||||
| LATIHAN 12.2 hal 236 | ||||||||||
| PT SINAR HARAPAN | ||||||||||
| Laporan Laba/Rugi Komparatif | ||||||||||
| Periode 1-31 Januari 2013 | ||||||||||
| FIFO | Average | |||||||||
| Penjualan 640 unit handphone @ Rp 950.000,00 = | 608,000,000 | 608,000,000 | ||||||||
| Persediaan awal | 140 | @ Rp 700.000,00 | 98,000,000 | |||||||
| Pembelian: | ||||||||||
| 1/16/2013 | 200 | @ Rp 750.000,00 | ||||||||
| 1/23/2013 | 400 | @ Rp 800.000,00 | ||||||||
| 1/29/2013 | 110 | @ Rp 850.000,00 | ||||||||
| Tersedia untuk dijual | 850 | Nilai Persediaan | ||||||||
| Penjualan: | 640 | FIFO | Average | |||||||
| Sisa persediaan | 210 | 100 | 800,000 | 80,000,000 | ||||||
| 110 | 850,000 | 93,500,000 | ||||||||
| Penjualan 640 unit | 173,500,000 | |||||||||
| HPP FIFO | 140 | @ Rp 700.000,00 | 98,000,000 | 210 | 778,235 | 163,429,412 | ||||
| 200 | @ Rp 750.000,00 | 150,000,000 | ||||||||
| 300 | @ Rp 800.000,00 | 240,000,000 | ||||||||
| Harga Pokok Penjualan | 488,000,000 | |||||||||
| Laba Penjualan | 120,000,000 | |||||||||
| Penjualan 640 unit | ||||||||||
| HPP Average | ||||||||||
| (140 x 700.000) + (200 x 750.000) + (400 x 800.000) + 110 x 850.000) | ||||||||||
| 140 + 200 + 400 + 110 | ||||||||||
| 778,235 | 640 unit | 498,070,588 | ||||||||
| Laba Penjualan | 109,929,412 | |||||||||
| LATIHAN 12.3 hal 236 | ||||||||||
| Kartu Persediaan FIFO | ||||||||||
| Uraian | Pembelian | Penjualan | Saldo | |||||||
| Q | P | QP | Q | P | QP | Q | P | QP | ||
| Saldo Awal | 40 | 800,000 | 32,000,000 | |||||||
| 4/5/2013 | 50 | 900,000 | 45,000,000 | 50 | 900,000 | 45,000,000 | ||||
| 4/8/2013 | 25 | 1,000,000 | 25,000,000 | 25 | 1,000,000 | 25,000,000 | ||||
| 4/10/2013 | 40 | 800,000 | 32,000,000 | |||||||
| 30 | 900,000 | 27,000,000 | ||||||||
| 20 | 900,000 | 18,000,000 | ||||||||
| 25 | 1,000,000 | 25,000,000 | ||||||||
| 4/14/2013 | 30 | 1,100,000 | 33,000,000 | 30 | 1,100,000 | 33,000,000 | ||||
| 4/22/2013 | 20 | 900,000 | 18,000,000 | |||||||
| 15 | 1,000,000 | 15,000,000 | ||||||||
| 10 | 1,000,000 | 10,000,000 | ||||||||
| 30 | 1,100,000 | 33,000,000 | ||||||||
| 92,000,000 | 40 | 43,000,000 | ||||||||
| Kartu Persediaan Average | ||||||||||
| Uraian | Pembelian | Penjualan | Saldo | |||||||
| Q | P | QP | Q | P | QP | Q | P | QP | ||
| Saldo Awal | 40 | 800,000 | 32,000,000 | |||||||
| 4/5/2013 | 50 | 900,000 | 45,000,000 | 90 | 855,556 | 77,000,000 | ||||
| 4/8/2013 | 25 | 1,000,000 | 25,000,000 | 115 | 886,957 | 102,000,000 | ||||
| 4/10/2013 | 70 | 886,957 | 62,086,957 | |||||||
| 45 | 886,957 | 39,913,043 | ||||||||
| 4/14/2013 | 30 | 1,100,000 | 33,000,000 | 75 | 972,174 | 72,913,043 | ||||
| 4/22/2013 | 35 | 972,174 | 34,026,087 | |||||||
| 96,113,043 | 40 | 972,174 | 38,886,957 | |||||||
| PT DOREMI | ||||||||||
| Laporan Laba/Rugi Komprehensif | ||||||||||
| Periode 1/4/2013 s/d 30/4 2013 | ||||||||||
| Penjualan: | FIFO | Average | ||||||||
| 4/10/2013 | 70 | 1,200,000 | 84,000,000 | |||||||
| 4/22/2013 | 35 | 1,400,000 | 49,000,000 | |||||||
| 133,000,000 | 133,000,000 | |||||||||
| HPP FIFO | ||||||||||
| 70 unit | 40 | 800,000 | 32,000,000 | |||||||
| 30 | 900,000 | 27,000,000 | ||||||||
| 35 unit | 20 | 900,000 | 18,000,000 | |||||||
| 15 | 1,000,000 | 15,000,000 | ||||||||
| 92,000,000 | ||||||||||
| Laba Penjualan | 41,000,000 | |||||||||
| HPP Average | ||||||||||
| 70 unit | 70 | 886,957 | 62,086,957 | |||||||
| 35 unit | 35 | 972,174 | 34,026,087 | |||||||
| 96,113,043 | ||||||||||
| Laba Penjualan | 36,886,957 | |||||||||
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