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    Book 1

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    Luthfi Nuur faathimah
    The document compares the FIFO and LIFO inventory costing methods using a sample of purchase and sales transactions over multiple periods. Under the FIFO method, the cost of goods sold is calculated as $84,000 using a beginning inventory of $10,000, total purchases of $99,500, and ending inventory of $25,500. Under the LIFO method, the cost of goods sold is calculated as $86,500 using the same beginning inventory and total purchases but an ending inventory of $23,000.

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    Book 1

    Uploaded by

    Luthfi Nuur faathimah
    14 views2 pages
    The document compares the FIFO and LIFO inventory costing methods using a sample of purchase and sales transactions over multiple periods. Under the FIFO method, the cost of goods sold is calculated as $84,000 using a beginning inventory of $10,000, total purchases of $99,500, and ending inventory of $25,500. Under the LIFO method, the cost of goods sold is calculated as $86,500 using the same beginning inventory and total purchases but an ending inventory of $23,000.

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    fifa dan fifo

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    Book1

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    The document compares the FIFO and LIFO inventory costing methods using a sample of purchase and sales transactions over multiple periods. Under the FIFO method, the cost of goods sold is calculated as $84,000 using a beginning inventory of $10,000, total purchases of $99,500, and ending inventory of $25,500. Under the LIFO method, the cost of goods sold is calculated as $86,500 using the same beginning inventory and total purchases but an ending inventory of $23,000.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    14 views2 pages

    Book 1

    Uploaded by

    Luthfi Nuur faathimah
    The document compares the FIFO and LIFO inventory costing methods using a sample of purchase and sales transactions over multiple periods. Under the FIFO method, the cost of goods sold is calculated as $84,000 using a beginning inventory of $10,000, total purchases of $99,500, and ending inventory of $25,500. Under the LIFO method, the cost of goods sold is calculated as $86,500 using the same beginning inventory and total purchases but an ending inventory of $23,000.

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    © All Rights Reserved
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    FIFO

    Pembelian Harga Penjualan


    Tanggal
    Unit Harga Total Harga Unit Harga
    1-Jan
    5-Feb 300 Rp 120,000 Rp 36,000,000
    7-Mar 100 Rp 100,000
    10-Apr 100 Rp 120,000
    02-Mei 100 Rp 130,000 Rp 13,000,000
    5-Jun 200 Rp 120,000
    6-Jul 300 Rp 125,000 Rp 37,500,000
    07-Oktober 100 Rp 130,000
    10-Nov 200 Rp 125,000
    03-Des 100 Rp 130,000 Rp 13,000,000
    Rp 99,500,000

    HPP = persedian awal + Pemebelian - Persediaan akhir


    10.000.000 + 99.500.000 - 25.500.000 = Rp. 84.000.000

    LIFO

    Pembelian Harga Penjualan


    Tanggal
    Unit Harga Total Harga Unit Harga
    1-Jan
    5-Feb 300 Rp 120,000 Rp 36,000,000
    7-Mar 100 Rp 120,000

    10-Apr 100 Rp 120,000

    02-Mei 100 Rp 130,000 Rp 13,000,000


    5-Jun 100 Rp 130,000
    100 Rp 120,000
    6-Jul 300 Rp 125,000 Rp 37,500,000
    07-Oktober 100 Rp 125,000

    10-Nov 200 Rp 125,000


    03-Des 100 Rp 130,000 Rp 13,000,000
    Rp 99,500,000
    HPP = persedian awal + Pemebelian - Persediaan akhir
    10.000.000 + 99.500.000 - 23.000.000
    Rp 86,500,000
    FIFO

    a Penjualan Persediaan
    Total Harga Unit Harga Total Harga
    100 Rp 100,000 Rp 10,000,000
    300 Rp 120,000 Rp 36,000,000
    Rp 10,000,000 300 Rp 120,000 Rp 36,000,000
    Rp 12,000,000 200 Rp 120,000 Rp 24,000,000
    100 Rp 130,000 Rp 13,000,000
    Rp 24,000,000 100 Rp 130,000 Rp 13,000,000
    300 Rp 125,000 Rp 37,500,000
    Rp 13,000,000 300 Rp 125,000 Rp 37,500,000
    Rp 25,000,000 100 Rp 125,000 Rp 12,500,000
    100 Rp 130,000 Rp 13,000,000
    Rp 84,000,000 Rp 25,500,000

    a Penjualan Persediaan
    Total Harga Unit Harga Total Harga
    100 Rp 100,000 Rp 10,000,000
    300 Rp 120,000 Rp 36,000,000
    Rp 12,000,000 100 Rp 100,000 Rp 10,000,000
    200 Rp 120,000 Rp 24,000,000
    Rp 12,000,000 100 Rp 100,000 Rp 10,000,000
    100 Rp 120,000 Rp 12,000,000
    100 Rp 130,000 Rp 13,000,000
    Rp 13,000,000
    Rp 12,000,000 100 Rp 100,000 Rp 10,000,000
    300 Rp 125,000 Rp 37,500,000
    Rp 12,500,000 100 Rp 100,000 Rp 10,000,000
    200 Rp 125,000 Rp 25,000,000
    Rp 25,000,000 100 Rp 100,000 Rp 10,000,000
    100 Rp 130,000 Rp 13,000,000
    Rp 86,500,000 Rp 23,000,000

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