Soal latihan
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
(perpektual ) !
| 
   
pembelian 
 | 
  
   
pemakaian 
 | 
  
   
saldo 
 | 
 |||||||||
| 
   
unit 
 | 
  
   
harga 
 | 
  
   
jumlah 
 | 
  
   
unit 
 | 
  
   
harga 
 | 
  
   
jumlah 
 | 
  
   
unit 
 | 
  
   
harga 
 | 
  
   
jumlah 
 | 
 |||
| 
   | 
  
   | 
  
   | 
  
   | 
  
   | 
  
   | 
  
   
200 
 | 
  
   
10 
 | 
  
   
2000 
 | 
 |||
| 
   
400 
 | 
  
   
12 
 | 
  
   
4800 
 | 
  
   | 
  
   | 
  
   | 
  
   
200 
 | 
  
   
10 
 | 
  
   
2000 
 | 
 |||
| 
   
300 
 | 
  
   
11 
 | 
  
   
3300 
 | 
  
   | 
  
   | 
  
   | 
  
   
400 
 | 
  
   
12 
 | 
  
   
4800 
 | 
 |||
| 
   
100 
 | 
  
   
12 
 | 
  
   
1200 
 | 
  
   | 
  
   | 
  
   | 
  
   
300 
 | 
  
   
11 
 | 
  
   
3300 
 | 
 |||
| 
   | 
  
   | 
  
   | 
  
   | 
  
   | 
  
   | 
  
   
100 
 | 
  
   
12 
 | 
  
   
1200 
 | 
 |||
| 
   | 
  
   | 
  
   | 
  
   
100 
 | 
  
   
12 
 | 
  
   
1200 
 | 
  
   | 
  
   | 
  
   | 
 |||
| 
   | 
  
   | 
  
   | 
  
   
300 
 | 
  
   
11 
 | 
  
   
3300 
 | 
  
   | 
  
   | 
  
   | 
 |||
| 
   | 
  
   | 
  
   | 
  
   
300 
 | 
  
   
12 
 | 
  
   
3600 
 | 
  
   | 
  
   | 
  
   | 
 |||
| 
   | 
  
   | 
  
   | 
  
   | 
  
   | 
  
   | 
  
   
100 
 | 
  
   
12 
 | 
  
   
1200 
 | 
 |||
| 
   | 
  
   | 
  
   | 
  
   | 
  
   | 
  
   | 
  
   
200 
 | 
  
   
10 
 | 
  
   
2000 
 | 
 |||








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