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fifo lifo average

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FIFO Harga pokok penjualan dengan menggunakan metode ini akan nampak seperti terlihat dalam perhitungan berikut : Persediaan awal, 1 Januari 199ARp 8.000 Pembelian bersih selama periode 125.000 Persediaan tersedia dijual 133.000 Persediaan akhir, 31 Desember 199A 55.000 Harga pokok penjualan Rp 78.000 LIFO Harga pokok penjualan dengan menggunakan metode ini akan nampak seperti terlihat dalam perhitungan berikut : Persediaan awal, 1 Januari 199ARp 8.000 Pembelian bersih selama periode 125.000 Persediaan tersedia dijual 133.000 Persediaan akhir, 31 Desember 199A 28.000

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Page 1: Fifo Lifo Average

FIFO

Harga pokok penjualan dengan menggunakan metode ini akan nampak seperti terlihat dalam perhitungan berikut :

Persediaan awal, 1 Januari 199A Rp 8.000Pembelian bersih selama periode 125.000

Persediaan tersedia dijual 133.000

Persediaan akhir, 31 Desember 199A 55.000

Harga pokok penjualan Rp 78.000

LIFO

Harga pokok penjualan dengan menggunakan metode ini akan nampak seperti terlihat dalam perhitungan berikut :

Persediaan awal, 1 Januari 199A Rp 8.000Pembelian bersih selama periode 125.000

Persediaan tersedia dijual 133.000

Persediaan akhir, 31 Desember 199A 28.000

Harga pokok penjualan Rp 105.000

Page 2: Fifo Lifo Average

Metode Rata-Rata

Persediaan pada tanggal 31 Desember 199A yang harga pokoknya ditetapkan berdasarkan metode ini adalah

300 x Rp 133 = Rp 39.900.

Harga pokok penjualannya dihitung sebagai berikut :

Persediaan awal, 1 Januari 199A Rp 8.000Pembelian bersih selama periode 125.000

Persediaan tersedia dijual 133.000

Persediaan akhir, 31 Desember 199A 39.900

Harga pokok penjualan Rp 93.100

Kesimpulan :

Persediaan Harga Pokok Akhir Penjualan

Metode FIFO Rp 55.000 Rp 78.000

Metode LIFO 28.000 105.000

Metode Rata-rata 39.900 93.100

Page 3: Fifo Lifo Average

Soal

Anggaplah terdapat data berikut :

Persediaan awal, 1 Januari 199A 15.000 unit @ Rp 20

Pembelian, 12 April 199A 20.000 unit @ Rp 15

Pembelian, 7 Juli 199A 12.000 unit @ Rp 10

Pembelian, 2 November 199A 16.000 unit @ Rp 5

Persediaan yang ada pada tanggal 31 Desember 199A, akhir periode adalah 18.000 unit. Hitung harga pokok penjualan dan nilai persediaan akhir dengan metode FIFO, LIFO, dan Rata-rata.


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