TugasKelompok - Bab 8 - Kasus 8.2 [PDF]

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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