Pembelian Penjualan persediaan

Tanggal Unit Harga/unit Total Unit Harga Total Unit

1-Jan 1,000
2-Jan 1,500 22,000 33,000,000 1,000
1,500
6-Jan 2,000 45,000 90,000,000 500
7-Jan (250) 45,000 (11,250,000) 750
9-Jan 750 24,000 18,000,000 750
750
10-Jan (150) 24,000 (3,600,000) 750
600
11-Jan 1,000 45,000 45,000,000 350
23-Jan 800 25,000 20,000,000 350
800
30-Jan 500 45,000 22,500,000 650
total 2,900 95,000 67,400,000 3,250 45,000 146,250,000

Beginning Inventory 20,000,000 Sales Revenue 146,250,000

Purchase 67,400,000 COGS 71,150,000
COGAS 87,400,000 Gross Profit 75,100,000
ending inventory 16,250,000
COGS 71,150,000
persediaan
Harga Total
20,000 20,000,000
20,000 20,000,000
22,000 33,000,000
22,000 11,000,000
22,000 16,500,000
22,000 16,500,000
24,000 18,000,000
22,000 16,500,000
24,000 14,400,000
24,000 8,400,000
24,000 8,400,000
25,000 20,000,000
25,000 16,250,000
 Tanggal Keterangan Kuantitas Harga/unit Harga
1-Jan Persediaan awal 1,000 20,000 20,000,000
2-Jan Pembelian 1,500 22,000 33,000,000
9-Jan Pembelian 750 24,000 18,000,000
10-Jan Retur Pembelian (150) 24,000 (3,600,000)
23-Jan Pembelian 800 25,000 20,000,000
Total 3,900 87,400,000

unit
Beginning Inventory+Purchase 87,400,000 Ending inventory 650
Less:ending inventory 16,250,000
COGS 71,150,000

Sales Revenue 146,250,000

less:COGS 71,150,000
Gross Profit 75,100,000
Tanggal Keterangan Kuantitas Harga/UnitHarga
6-Jan Penjualan 2,000 45,000 90,000,000
7-Jan Retur penjualan (250) 45,000 (11,250,000)
11-Jan Penjualan 1,000 45,000 45,000,000
30-Jan Penjualan 500 45,000 22,500,000
total 3,250 146,250,000

Harga/unit Harga
25,000 16,250,000
tanggal Keterangan Kuantitas Harga/unit Harga tanggal
1-Jan Persediaan awal 1,000 20,000 20,000,000 6-Jan
2-Jan pembelian 1,500 22,000 33,000,000 7-Jan
9-Jan pembelian 750 24,000 18,000,000 11-Jan
10-Jan retur pembelian (150) 24,000 (3,600,000) 30-Jan
23-Jan pembelian 800 25,000 20,000,000
total 3,900 87,400,000

Harga unit harga/unit

COGAS 87,400,000 3,900 22,410 sales revenue
COGS
Ending Inventory (650xrata") 14,566,666.67 gross profit

COGS 72,833,333
Keterangan Kuantitas Harga/unit Harga
penjualan 2,000 45,000 90,000,000
retur penjualan (250) 45,000 (11,250,000)
penjualan 1,000 45,000 45,000,000
penjualan 500 45,000 22,500,000
total 3,250 146,250,000
-

146,250,000
72,833,333
73,416,667
 Pembelian Penjualan Persediaan
Tanggal unit harga/unit harga unit harga/unit harga unit
1-Jan 1,000
2-Jan 1,500 22,000 33,000,000 2,500
6-Jan 2,000 45,000 90,000,000 500
7-Jan (250) 45,000 (11,250,000) 750
9-Jan 750 24,000 18,000,000 1,500
10-Jan (150) 24,000 (3,600,000) 1,350
11-Jan 1,000 22,444 22,444,444 350
23-Jan 800 25,000 20,000,000 1,150
30-Jan 500 24,222 12,111,111 650

COGAS 87,400,000 sales revenue 146,250,000

Ending Inventory 15,744,444 COGS 71,655,556
cogs 71,655,556 Gross Profit 74,594,444
 Persediaan
harga/unit harga
20,000 20,000,000
21,200 53,000,000
21,200 10,600,000
21,200 15,900,000
22,600 33,900,000
22,444.44 30,300,000
22,444.44 7,855,556
24,222.22 27,855,556
24,222 15,744,444
 Periodik FIFO Perpetual FIFO Periodik Average
Sales Revenue 146,250,000 Sales Revenue 146,250,000 Sales Revenue 146,250,000

COGAS 87,400,000 COGAS 87,400,000 COGAS 87,400,000

Ending Inventory 16,250,000 Ending Inventory 16,250,000 Ending Inventory 14,566,700
COGS 71,150,000 COGS 71,150,000 COGS 72,833,300
Gross Profit 75,100,000 Gross Profit 75,100,000 Gross Profit 73,416,700
 Perpetual Average
Sales Revenue 146,250,000

COGAS 87,400,000
Ending Inventory 15,744,400
COGS 71,655,600
Gross Profit 74,594,400