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Senin, 05 November 2012

contoh soal


Soal

1 jan per awal       200 unit @ 10 = 2000
12 jan pembelian 400 unit @ 12 = 4800
24 jan pembelian 300 unit @ 11 = 3300
30 jan pembelian 100 unit @ 12 = 1200
Pada akhir periode secara fisik dihitung persediaan barang masih 300 unit
Hitung nilai persediaan dgn metode lifo,fifo (phisik ) !
a.       LIFO
Per awal               2.000
Pembelian          9.300
                                11.300
Per.akhir              (3.400)                  100 x 12 = 1200
                                7.900                     200 x 11 = 2200
        b.  FIFO
                per awal               2.000
                pembelian          9.300
                                                11.300
                Per akhir              (3.200)                  200 x 10 = 2000
                                                8.100                     100 x 12 = 1200
                                               

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