pengantar akuntansi 2

1. INVENTORIES 07-05-14
1
INVENTORIES
Barang dagangan yang dimiliki dan disimpan untuk dijual kepada para pelanggan.
Dalam Balance Sheet disebut Current Asset
Barang dagangan yang sudah laku terjual pada Income Statement sebagai HPP
(Cost of Merchandise Sold) yang akan mengurangi Sales Revenue.
1. SISTEM PERPETUAL
JURNAL PEMBELIAN : MERCHANDISE INVENTORY XXXX
ACCOUNT PAYABLE XXXX
JURNAL PENJUALAN : COST OF MERCHANDISE SOLD XXXX
INVENTORY XXXX
ACCOUNT RECEIVABLE XXXX
SALES XXXX
Contoh hal. 361 warren reeve fess
ITEM 1278 UNITS COST
JAN. 1 Inventory 10 20
4 Sale 7
10 Purchase 8 21
22 Sale 4
28 Sale 2
30 Purchase 10 22
Catatan : Asumsikan penjualan dilakukan secara kredit dengan harga per uint 30.
Pembelian juga dilakukan secara kredit

2. INVENTORIES 07-05-14
2
A. FIFO (FIRST IN FIRST OUT)
Yang pertama kali masuk gudang (first in) itulah yang pertama kali dijual
(first out)
item 127b
Purchases Cost of Merchandise Sold Inventory
Date Quantity
Unit
Cost
Total
Cost Quantity
Unit
Cost
Total
Cost Quantity
Unit
Cost
Total
Cost
Jan. 1 10 20 200
4 7 20 140 3 20 60
10 8 21 168 3
8
20
21
60
168
22 3
1
20
21
60
21
7 21 147
28
2 21 42 5 21 105
30 10 22 220 5
10
21
22
105
220
JURNAL :
TGL DEBET KREDIT JLH KETERANGAN
JAN
4
ACCOUNT RECEIVABLE SALES 210 210 = 7 X 30
7 = UNIT TERJUAL
30 = HARGA PENJUALAN PER
UNIT
4 COST OF
MERCHANDISE SOLD
MERCHANDISE
INVENTORY
140 140 = TOTAL COST OF
MERCHANDISE SOLD PADA
TANGGAL 4
10 MERCHANDISE
INVENTORY
ACCOUNT PAYABLE 168 168 = TOTAL PURCHASE
PADA TANGGAL 10
22 ACCOUNT RECEIVABLE SALES 120

3. INVENTORIES 07-05-14
3
22 COST OF
MERCHANDISE SOLD
MERCHANDISE
INVENTORY
81 81 = 60 + 21
28 ACCOUNT RECEIVABLE SALES 60
28 COST OF
MERCHANDISE SOLD
MERCHANDISE
INVENTORY
42
30 MERCHANDISE
INVENTORY
ACCOUNT PAYABLE 220
B. LIFO (LAST IN FIRST OUT)
Barang yang terakhir masuk gudang (last in) itulah yang pertama kali dijual
(first out).
item 127b
Purchases Cost of Merchandise Sold Inventory
Date Quantity
Unit
Cost
Total
Cost Quantity
Unit
Cost
Total
Cost Quantity
Unit
Cost
Total
Cost
Jan. 1 10 20 200
4 7 20 140 3 20 60
10 8 21 168 3
8
20
21
60
168
22 4 21 84 3
4
20
21
60
84
28
2 21 42 3
2
20
21
60
42
30 10 22 220 3
2
10
20
21
22
60
42
220
JURNAL :
TGL DEBET KREDIT JLH KETERANGAN
JAN
4
ACCOUNT RECEIVABLE SALES 210 210 = 7 X 30
7 = UNIT TERJUAL
30 = HARGA PENJUALAN PER
UNIT
4 COST OF MERCHANDISE 140 140 = TOTAL COST OF

4. INVENTORIES 07-05-14
4
MERCHANDISE SOLD INVENTORY MERCHANDISE SOLD PADA
TANGGAL 4
10 MERCHANDISE
INVENTORY
ACCOUNT PAYABLE 168 168 = TOTAL PURCHASE
PADA TANGGAL 10
22 ACCOUNT RECEIVABLE SALES 120
22 COST OF
MERCHANDISE SOLD
MERCHANDISE
INVENTORY
84
28 ACCOUNT RECEIVABLE SALES 60
28 COST OF
MERCHANDISE SOLD
MERCHANDISE
INVENTORY
42
30 MERCHANDISE
INVENTORY
ACCOUNT PAYABLE 220
C. AVERAGE COST METHOD (METODE HARGA POKOK RATA-RATA)
BIAYA rata-rata per unit untuk masing-masing barang dihitung setiap kali
pembelian dilakukan dan digunakan untuk mencari HPP.
item 127b
Purchases Cost of Merchandise Sold Inventory
Date Quantity
Unit
Cost
Total
Cost Quantity
Unit
Cost
Total
Cost Quantity
Unit
Cost
Total
Cost
Jan. 1 10 20 200
10 8 21 168 10
8
20
21
200
168
30 10 22 220 10
8
10
20
21
22
200
168
220
Total unit pembelian = 8 + 10 + 10 = 28
Total persediaan untuk dijual = 200 + 168 + 220 = 588
BIAYA RATA-RATA PER UNIT
588 : 28 unit = $21
Barang yang laku terjual pada tanggal 4 adalah 7 unit , sehingga HPP (COST
OF MERCHANDISE SOLD) = 7 X 21 = 144
JURNAL : JAN. 4 ACCOUNT RECEIVABLE 210

5. INVENTORIES 07-05-14
5
SALES 210
4 COST OF MERCHANDISE SOLD 144
MERCHANDISE INVENTORY 144
Barang yang laku terjual pada tanggal 22 adalah 4 unit, sehingga HPP
(COST OF MERCHANDISE SOLD) = 4 X 21 = 84
JURNAL : JAN. 22 ACCOUNT RECEIVABLE 120
SALES 120
22 COST OF MERCHANDISE SOLD 84
MERCHANDISE INVENTORY 84
Barang yang laku terjual pada tanggal 28 adalah 2 unit, sehingga HPP
(COST OF MERCHANDISE SOLD) = 2 X 21 = 42
JURNAL : JAN. 28 ACCOUNT RECEIVABLE 60
SALES 60
28 COST OF MERCHANDISE SOLD 42
MERCHANDISE INVENTORY 42
2. SISTEM PERIODIK
JURNAL PEMBELIAN : PURCHASES XXXX
ACCOUNT PAYABLE XXXX
JURNAL PENJUALAN : ACCOUNT RECEIVABLE XXXX
SALES XXXX
KET : Tidak ada jurnal untuk merchandise inventory
Contoh soal hal.363
Jan. 1 INVENTORY: 200 UNITS AT $9 $1.800
Mar.10 PURCHASE : 300 UNITS AT 10 3.000
Sept.21 PURCHASE : 400 UNITS AT 11 4.400

6. INVENTORIES 07-05-14
6
Nov.18 PURCHASE : 100 UNITS AT 12 1.200
Available for sale during year 1.000 10.400
KET : 300 unit belum terjual, 700 unit yang terjual.
A. FIFO (FIRST IN FIRST OUT)
EARLIER COST, JAN.1: 200 UNITS AT $9 $1.800
NEXT EARLIER COST, MAR.10: 300 UNITS AT 10 3.000
NEXT EALIEST COST, SEPT.21: 200 UNITS AT 11 2.200
COST OF MERCHANDISE SOLD: 700 7.000
MERCHANDISE INVENTORY = MERCHANDISE AVAILABLE FOR
SALE - COST OF MERCHANDISE SOLD
10.400 – 7.000 = 3.400
B. LIFO (LAST IN FIRST OUT)
MOST RECENT COST, NOV.18: 100 UNITS AT $12 $1.200
NEXT MOST RECENTS, SEPT.21: 400 UNITS AT 11 4.400
NEXT MOST RECENT COST, MAR.10: 200 UNITS AT 10 2.000
COST OF MERCHANDISE SOLD 700 7.600
MERCHANDISE INVENTORY = MERCHANDISE AVAILABLE FOR
SALE - COST OF MERCHANDISE SOLD
10.400 – 7.600 = 2.800
C. AVERAGE COST METHOD (METODE HARGA POKOK RATA-RATA)
AVERAGE UNIT COST = BIAYA RATA-RATA PER UNIT =
MERCHANDISE AVAILABLE FOR SALE : UNIT MERCHANDISE
AVAILABLE FOR SALE
= 10.400 : 1000 = $10,4
COST OF MERCHANDISE SOLD = HPP = UNIT COST OF
MERCHANDISE SOLD X AVAREGE COST

7. INVENTORIES 07-05-14
7
= 700 X 10.40 = 7.280
CONTOH SOAL : KERJAKAN 9-1 A DAN 9-3A