KARTU PERSEDIAAN KOMODITI XLIFO COST METHOD

Tanggal Pembelian Harga Pokok Penjualan Harga Pokok Persediaan AkhirKuantum Harga Satuan(Rp) Jumlah Kuantum Harga Satuan(Rp) Jumlah Kuantum

1-Jan 2005-Feb 50 90 Rp4,500 1502-Mar 300 100 Rp30,000 150

30012-Apr 200 100 Rp20,000 150

1005-Sep 400 110 Rp44,000 150

100400

6-Oct 300 110 Rp33,000 150100100

6-Nov 100 120 Rp12,000 150100100100

5-Dec 100 120 Rp12,000 15050 110 Rp5,500 100

50Persediaan Akhir 300

FebruariPenjualan Rp7,500 HPP (Rp4,500)

Laba Kotor Rp3,000

AprilPenjualan Rp30,000 HPP (Rp20,000)

Laba Kotor Rp10,000

OktoberPenjualan Rp45,000 HPP (Rp33,000)

Laba Kotor Rp12,000

DesemberPenjualan Rp22,500 HPP

Rp12,000 Rp5,500

(Rp17,500)Rp5,000

50 u @ 15050 u @ 90

200 u @150200 u @100

300 u @ 150300 u @ 110

150 u @ 150

100 u @ 12050 u @ 110

KARTU PERSEDIAAN KOMODITI XLIFO COST METHOD

Harga Pokok Persediaan AkhirHarga Satuan(Rp) Jumlah

90 Rp18,000 90 Rp13,500 90 Rp13,500

100 Rp30,000 90 Rp13,500

100 Rp10,000 90 Rp13,500

100 Rp10,000 110 Rp44,000 90 Rp13,500

100 Rp10,000 110 Rp11,000 90 Rp13,500

100 Rp10,000 110 Rp11,000 120 Rp12,000 90 Rp13,500

100 Rp10,000 110 Rp5,500 300 Rp30,000

Kartu Persediaan Akhir Komoditas XAVERAGE COST METHOD

Tanggal Pembelian Harga Pokok PenjualanUnit Harga Satuan(Rp) Jumlah Unit Harga Satuan(Rp) Jumlah

1-Jan5-Feb 50 90 Rp4,500 2-Mar 300 100 Rp30,000

12-Apr 200 96.67 19,333.335-Sep 400 110 Rp44,000

6-Oct 300 104.87 31,461.926-Nov 100 120 Rp12,000

5-Dec 150 108.23 16,234.83

FebruariPenjualan Rp7,500 HPP (Rp4,500)

Laba Kotor Rp3,000

AprilPenjualan Rp30,000 HPP (Rp19,333.33)

Laba Kotor Rp10,666.67

OktoberPenjualan 45,000HPP (Rp31,461.92)

Laba Kotor Rp13,534.08

DesemberPenjualan Rp22,500 HPP (Rp16,234.83)

Laba Kotor Rp6,265.17

50 u @ 15050 u @ 90

200 u @ 150200 u @ 96,67

300 u @ 150300 u @ 104,87

150 u @ 150 150 u @ 180,23

Kartu Persediaan Akhir Komoditas XAVERAGE COST METHOD

Harga Pokok Persediaan AkhirUnit Harga Satuan(Rp) Jumlah200 90 Rp18,000 150 90 Rp13,500 150 90 Rp13,500 300 100 Rp30,000 450 96.67 Rp43,500 250 96.67 24,167.50250 96.67 24,167.50400 110 44,000650 104.87 68,167.50350 104.87 36,704.50350 104.87 36,704.50100 120 Rp12,000 450 108.23 Rp48,704.50 300 108.23 Rp32,469