FIFO
No
|
Tanggal
|
Keterangan
|
Brang
Masuk
|
Barang
Keluar
|
Saldo
|
||||||
Unit
|
Rp/Unit
|
Jumlah
|
Unit
|
Rp/Unit
|
Jumlah
|
Unit
|
Rp/Unit
|
Jumlah
|
|||
1
|
01-Apr
|
Saldo
Awal
|
|
|
|
|
|
|
450
|
1000
|
450000
|
2
|
02-Apr
|
Pembelian
|
900
|
1100
|
990000
|
|
|
|
450
|
1000
|
450000
|
|
|
|
900
|
1100
|
990000
|
||||||
3
|
03-Apr
|
Penjualan
|
|
|
|
450
|
1000
|
450000
|
450
|
1100
|
495000
|
450
|
1100
|
495000
|
|
|
|
||||||
4
|
04-Apr
|
Pembelian
|
1800
|
1150
|
2070000
|
|
|
|
450
|
1100
|
495000
|
|
|
|
|
|
|
1800
|
1150
|
2070000
|
|||
5
|
05-Apr
|
Penjualan
|
|
|
|
450
|
1100
|
495000
|
450
|
1150
|
517500
|
|
|
|
1350
|
1150
|
1552500
|
|
|
|
|||
6
|
06-Apr
|
Pembelian
|
1800
|
1250
|
2250000
|
|
|
|
450
|
1150
|
517500
|
|
|
|
|
|
|
1800
|
1250
|
2250000
|
SISTEM PERCATATAN PERPETUAL
(HARGA JUAL 2000)
1.
|
Persediaan
Barang
|
990.000
|
|
Kas
|
990.000
|
2.
|
Kas
|
1.800.000
|
|
Penjualan (900 x Rp.
2000)
|
1.800.000
|
|
HPP
|
945.000
|
|
Persediaan Barang
|
945.000
|
3.
|
Persediaan
Barang
|
2.070.000
|
|
Kas
|
2.070.000
|
4.
|
Kas
|
3.600.000
|
|
Penjualan (1800 x Rp.
2000)
|
3.600.000
|
|
HPP
|
2.047.500
|
|
Persediaan Barang
|
2.047.500
|
5.
|
Persediaan
Barang
|
2.250.000
|
|
Kas
|
2.250.000
|
LIFO
No
|
Tanggal
|
Keterangan
|
Brang
Masuk
|
Barang
Keluar
|
Saldo
|
||||||
Unit
|
Rp/Unit
|
Jumlah
|
Unit
|
Rp/Unit
|
Jumlah
|
Unit
|
Rp/Unit
|
Jumlah
|
|||
1
|
01-Apr
|
Saldo
Awal
|
|
|
|
|
|
|
450
|
1000
|
450000
|
2
|
02-Apr
|
Pembelian
|
900
|
1100
|
990000
|
|
|
|
450
|
1000
|
450000
|
|
|
900
|
1100
|
990000
|
|||||||
3
|
03-Apr
|
Penjualan
|
|
|
|
900
|
1100
|
990000
|
450
|
1000
|
450000
|
4
|
04-Apr
|
Pembelian
|
1800
|
1150
|
2070000
|
|
|
|
450
|
1000
|
450000
|
|
|
|
|
|
|
1800
|
1150
|
2070000
|
|||
5
|
05-Apr
|
Penjualan
|
|
|
|
1800
|
1150
|
2070000
|
450
|
1000
|
450000
|
|
|
|
|
|
|
|
|
|
|||
6
|
06-Apr
|
Pembelian
|
1800
|
1250
|
2250000
|
|
|
|
450
|
1000
|
450000
|
|
|
|
|
|
|
1800
|
1250
|
2250000
|
SISTEM PERCATATAN PERPETUAL
(HARGA JUAL 2000)
1.
|
Persediaan Barang
|
990.000
|
|
Kas
|
990.000
|
2.
|
Kas
|
1.800.000
|
|
Penjualan (900 x Rp. 2000)
|
1.800.000
|
|
HPP
|
990.000
|
|
Persediaan Barang
|
990.000
|
3.
|
Persediaan Barang
|
2.070.000
|
|
Kas
|
2.070.000
|
4.
|
Kas
|
3.600.000
|
|
Penjualan ( 1800 x Rp.
2000)
|
3.600.000
|
|
HPP
|
2.070.000
|
|
Persediaan Barang
|
2.070.000
|
5.
|
Persediaan Barang
|
2.250.000
|
|
Kas
|
2.250.000
|
AVERAGE
No
|
Tanggal
|
Keterangan
|
Brang
Masuk
|
Barang
Keluar
|
Saldo
|
||||||
Unit
|
Rp/Unit
|
Jumlah
|
Unit
|
Rp/Unit
|
Jumlah
|
Unit
|
Rp/Unit
|
Jumlah
|
|||
1
|
01-Apr
|
Saldo
Awal
|
|
|
|
|
|
|
450
|
1000
|
450000
|
2
|
02-Apr
|
Pembelian
|
900
|
1100
|
990000
|
|
|
|
1350
|
1066.667
|
1440000
|
3
|
03-Apr
|
Penjualan
|
|
|
|
900
|
1066.67
|
960003
|
450
|
1066.67
|
480001.5
|
4
|
04-Apr
|
Pembelian
|
1800
|
1150
|
2070000
|
|
|
|
2250
|
1133.334
|
2550002
|
5
|
05-Apr
|
Penjualan
|
|
|
|
1800
|
1133.33
|
2039994
|
450
|
1133.33
|
509998.5
|
6
|
06-Apr
|
Pembelian
|
1800
|
1250
|
2250000
|
|
|
|
2250
|
1226.666
|
2759999
|
(HARGA JUAL 2000)
1.
|
Persediaan Barang
|
990.000
|
|
Kas
|
990.000
|
2.
|
Kas
|
1.800.000
|
|
Penjualan (900
x Rp. 2000)
|
1.800.000
|
|
HPP
|
960.003
|
|
Persediaan
Barang
|
960.003
|
3.
|
Persediaan Barang
|
2.070.000
|
|
Kas
|
2.070.000
|
4.
|
Kas
|
3.600.000
|
|
Penjualan (1800
x Rp. 2000)
|
3.600.000
|
|
HPP
|
2.039.994
|
|
Persediaan
Barang
|
2.039.994
|
5.
|
Persediaan Barang
|
2.250.000
|
|
Kas
|
2.250.000
|