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KASUS 8.2 PT KIRANA PUTRA SELARAS KELOMPOK 11 BAB 8 1.a. Rata - rata tertimbang Tanggal 9/1/2015 9/5/2015 9/14/2015 9/26/2015 Total
Unit(Kg) Rp Rp Rp Rp Rp
4,842 35,842 26,917 38,367 105,968
Weight-average cos/unit = Inventory in Unit Ending inventory Cost of good available for sale Deduct : Ending inventory Cost of good sold
Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp
Harga(Rp) 22,500 23,125 23,000 23,500 92,125
Rp Rp Rp Rp Rp
Total 108,945,000 828,846,250 619,091,000 901,624,500 2,458,506,750
2,458,506,750 105,968 23,200 38,367 38,367 Rp 2,458,506,750 890,114,400 (-) 1,568,392,350
23,200 Rp 890,114,400
1.b. FIFO
Rp
Tanggal 42,273
Total
Unit(Kg) Harga(Rp) 38,367 Rp 23,500 Rp 26,917 Rp 23,000 Rp 65,284 Rp 46,500 Rp
Cost of good available for sale Deduct : Ending inventory Cos of good sold
Rp Rp Rp
Total 901,624,500 619,091,000 1,520,715,500 2,458,506,750 1,520,715,500 (-) 937,791,250
1.c.LIFO Tanggal 9/3/2015 9/1/2015 37.839 Unit Tanggal 9/14/2015 25.867 Unit Tanggal 9/26/2015
Unit (kg) 35,242 Rp 1,997 Rp
Harga 23,125 Rp 22,500 Rp
Total 814,971,250 44,932,500
Pemakaian 28 September unit (Kg) 25,867 Rp
Harga 23,000 Rp
Total 594,941,000
Pemakaian tanggal 16 September Unit (Kg) 38,367 Rp 1,050 Rp 818 Rp
Harga 23,500 Rp 23,000 Rp 22,500 Rp
Total 901,624,500 24,150,000 18,405,000
40.235 Unit BBB
Pemakaian tanggal 28 September 105,968
Rp Rp Rp Rp
Biaya bahan yang di pakai Biaya dari persediaan bahan akhir: 2,027 Rp 22,500 Rp
873,778,750 594,941,000 944,179,500 (+) 2,412,899,250 45,607,500
2.a. Rata-rata bergerak Keterangan
Tanggal Sep
Jumlah 1
Persediaan Awal
5
Pembelian
8
Pemakaian
14
Pembelian
16
Pemakaian
26
Pembelian
28
Pemakaian Total
Masuk Harga
Nilai
35,842 Rp 23,125 Rp
828,846,250
26,917 Rp 23,000 Rp
619,091,000
38,367 Rp 23,500 Rp
901,624,500
101,126
Rp 2,349,561,750
2.b. FIFO Keterangan
Tanggal Sep
Jumlah 1
Persediaan Awal
5
Pembelian
8
Pemakaian
14
Pembelian
16
Pemakaian
26
Pembelian
28
Pemakaian
Total
Masuk Harga
Nilai
35842 Rp 23,125 Rp
828,846,250
26917 Rp 23,000 Rp
619,091,000
38367 Rp 23,500 Rp
901,624,500
101126
Rp 2,349,561,750
2.c. LIFO Keterangan
Tanggal Sep
Jumlah 1
Persediaan Awal
Masuk Harga
Nilai
5
Pembelian
8
Pemakaian
14
Pembelian
16
Pemakaian
26
Pembelian
28
Pemakaian
Total
35842 Rp 23,125 Rp
828,846,250
26917 Rp 23,000 WA
38367 Rp 23,500 Rp
101126
901,624,500
Rp 1,730,470,750
Jumlah
Keluar Harga
Nilai
37,839 Rp 22,813 Rp
25,867 Rp 22,906 Rp
40,235 Rp 23,203 Rp 103,941
Jumlah
Rp
Keluar Harga
Saldo Jumlah Harga 4,842 Rp 22,500 Rp
Nilai 108,945,000
40,684 Rp
22,813 Rp
928,124,092
2,845 Rp
22,813 Rp
64,902,985
29,762 Rp
22,906 Rp
681,728,372
3,895 Rp
22,906 Rp
89,218,870
42,262 Rp
23,203 Rp
980,605,186
933,572,705
2,027 Rp
23,203 Rp
47,032,481
2,389,303,314
126,317 Rp
23,203 Rp
47,032,481
Saldo Jumlah Harga 4842 Rp 22,500 Rp 4842 Rp 22,500 Rp 35,842 Rp 23,125 Rp
Nilai 108,945,000 108,945,000 828,846,250
863,221,107
592,509,502
Nilai
4,842 Rp 22,500 Rp 32,997 Rp 23,125 Rp
108,945,000 763,055,625
2,845 Rp 2,845 Rp 26,917 Rp
23,125 Rp 23,125 Rp 23,000 Rp
65,790,625 65,790,625 619,091,000
2,845 Rp 23,125 Rp 23,022 Rp 23,000 Rp
65,790,625 529,506,000
3895 Rp 3895 Rp 38,367 Rp
23,000 Rp 23,000 Rp 23,500 Rp
89,585,000 89,585,000 901,624,500
3895 Rp 23,000 Rp 36340 Rp 23,500 Rp
89,585,000 853,990,000
2017 Rp
23,500 Rp
47,634,500
2,410,872,250
2017 Rp
23,500 Rp
47,634,500
Saldo Jumlah Harga 4842 Rp 22,500 Rp
Nilai 108,945,000
103,941
Jumlah
Rp
Keluar Harga
Nilai
4842 Rp 35842 Rp
22,500 Rp 23,125 Rp
108,945,000 828,846,250
2,845 2,845 26,917 2,845 1,050 2,845 1,050 38,367
22,500 22,500 23,000 22,500 23,000 22,500 23,000 23,500
Rp Rp Rp Rp Rp Rp Rp Rp
64,012,500 64,012,500 619,091,000 64,012,500 24,150,000 64,012,500 24,150,000 901,624,500
35842 Rp 23,125 Rp 1997 Rp 22,500 Rp
828,846,250 44,932,500
25867 Rp 23,000 Rp
594,941,000
38367 Rp 23,500 Rp 1050 Rp 23,000 Rp 818 Rp 22,500 Rp
901,624,500 24,150,000 18,405,000
2,027 Rp
22,500 Rp
45,607,500
2,412,899,250
2,027 Rp
22,500 Rp
45,607,500
103941
Rp
Rp Rp Rp Rp Rp Rp Rp Rp