FIFO
|
NO
|
TANGGAL
|
KETERANGAN
|
BARANG MASUK
|
BARANG KELUAR
|
SALDO
|
||||||
|
UNIT
|
RP/UNIT
|
JUMLAH
|
UNIT
|
RP/UNIT
|
JUMLAH
|
UNIT
|
RP/UNIT
|
JUMLAH
|
|||
|
1
|
1/4/2015
|
Saldo awal
|
|
|
|
|
|
|
150
|
1000
|
150000
|
|
2
|
2/4/2015
|
Pembelian
|
300
|
1100
|
330000
|
|
|
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
300
|
1100
|
330000
|
|
3
|
3/4/2015
|
Penjualan
|
|
|
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
150
|
1100
|
165000
|
150
|
1100
|
165000
|
|
4
|
4/4/2015
|
Pembelian
|
600
|
1150
|
690000
|
|
|
|
150
|
1100
|
165000
|
|
|
|
|
|
|
|
|
|
|
600
|
1150
|
690000
|
|
5
|
5/4/2014
|
Penjualan
|
|
|
|
150
|
1100
|
165000
|
|
|
|
|
|
|
|
|
|
|
450
|
1150
|
517500
|
150
|
1150
|
172500
|
|
6
|
6/4/2015
|
Pembelian
|
600
|
1250
|
750000
|
|
|
|
150
|
1150
|
172500
|
|
|
|
|
|
|
|
|
|
|
600
|
1250
|
750000
|
·
SISTEM PENCATATAN PERPETUAL
1. Persediaan
barang
330.000
Kas
330.000
2. Kas
600.000
Penjualan
600.000
HPP
315.000
Persediaan
barang 315.000
3. Persediaan
barang
690.000
Kas
690.000
4. Kas
1.200.000
Penjualan
1.200.000
HPP
682.500
Persediaan
barang 682.500
5. Persediaan
barang
750.000
Kas
750.000
LIFO
|
NO
|
TANGGAL
|
KETERANGAN
|
BARANG MASUK
|
BARANG KELUAR
|
SALDO
|
||||||
|
UNIT
|
RP/UNIT
|
JUMLAH
|
UNIT
|
RP/UNIT
|
JUMLAH
|
UNIT
|
RP/UNIT
|
JUMLAH
|
|||
|
1
|
1/4/2015
|
Saldo awal
|
|
|
|
|
|
|
150
|
1000
|
150000
|
|
2
|
2/4/2015
|
Pembelian
|
300
|
1100
|
330000
|
|
|
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
300
|
1100
|
330000
|
|
3
|
3/4/2015
|
Penjualan
|
|
|
|
300
|
1100
|
330000
|
150
|
1000
|
150000
|
|
4
|
4/4/2015
|
Pembelian
|
600
|
1150
|
690000
|
|
|
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
600
|
1150
|
690000
|
|
5
|
5/4/2015
|
Penjualan
|
|
|
|
600
|
1150
|
690000
|
150
|
1000
|
150000
|
|
6
|
6/4/2015
|
pembelian
|
600
|
1250
|
750000
|
|
|
|
150
|
1000
|
150000
|
|
|
|
|
|
|
|
|
|
|
600
|
1250
|
750000
|
·
SISTEM PENCATATAN PERPETUAL
1. Persediaan
barang
330.000
Kas
330.000
2. Kas
600.000
Penjualan
600.000
HPP
330.000
Persediaan
barang 330.000
3. Persediaan
barang
690.000
Kas
690.000
4. Kas
1.200.000
Penjualan
1.200.000
HPP
690.000
Persediaan
barang 690.000
5. Persediaan
barang
750.000
Kas
750.000
AVERAGE
|
NO
|
TANGGAL
|
KETERANGAN
|
BARANG MASUK
|
BARANG KELUAR
|
SALDO
|
||||||
|
UNIT
|
RP/UNIT
|
JUMLAH
|
UNIT
|
RP/UNIT
|
JUMLAH
|
UNIT
|
RP/UNIT
|
JUMLAH
|
|||
|
1
|
1/4/2015
|
Saldo awal
|
|
|
|
|
|
|
150
|
1000
|
150000
|
|
2
|
2/4/2015
|
Pembelian
|
300
|
1100
|
330000
|
|
|
|
450
|
1066.667
|
480000
|
|
3
|
3/4/2015
|
penjualan
|
|
|
|
300
|
1066.667
|
320000.1
|
150
|
1066.667
|
160000.1
|
|
4
|
4/4/2015
|
pembelian
|
600
|
1150
|
690000
|
|
|
|
750
|
1133.333
|
850000.1
|
|
5
|
5/4/2015
|
penjualan
|
|
|
|
600
|
1133.333
|
679999.8
|
150
|
1133.333
|
170000
|
|
6
|
6/4/2015
|
pembelian
|
600
|
1250
|
750000
|
|
|
|
750
|
1226.667
|
920000
|
SISTEM PENCATATAN PERPETUAL
1. Persediaan
barang
330.000
Kas
330.000
2. Kas
600.000
Penjualan
600.000
HPP
320.0001
Persediaan
barang 320.0001
3. Persediaan
barang
690.000
Kas
690.000
4. Kas
1.200.000
Penjualan
1.200.000
HPP
679.9998
Persediaan
barang 679.9998
5. Persediaan
barang
750.000
Kas
750.000
