Inventories ii.pdf
2
INVENTORIES 14-05-14 1 1. LOWER OF COST OR MARKET MENILAI INVENTORIES DENGAN METODE MANA YANG LEBIH RENDAH HARGA POKOK ATAU HARGA PASAR COMMODITY INVENTORY UNIT COST PRICE UNIT MARKET PRICE TOTAL COST MARKET LOWER OF C OR M A B C D TOTAL 400 120 600 280 10,25 22,50 8,00 14,00 9,50 24,10 7,75 14,75 4.100 2.700 4.800 3.920 15.520 3.800 2.892 4.650 4.130 15.472 3.800 2.700 4.650 3.920 15.070 2. VALUATION AT NET REALIZABLE VALUE SELLING PRICE – DIRECT SELLING EXPENSE 3. MERCHANDISE INVENTORY IN BALANCE SHEET METRO ARTS BALANCE SHEET DECEMBER 31,2007 ASSETS CURRENYT ASSETS : CASH ACCOUNT RECEIVABLE LESS ALLOWANCE FOR DOUBTFUL ACCOUNTS MERCHANDISE INVENTORY-AT LOWER OF COST (FIFO) OR MARKET 80.000 3.000 19.400 77.000 216.300 4. ESTIMATING INVENTORY COST (JIKA TERJADI BENCANA) A. RETAIL INVENTORY METHOD (METODE PERSEDIAAN ECERAN) COST RETAIL MERCHANDISE INVENTORY, JANUARY 1……………… PURCHASE IN JANUARY (NET)…………………………………… MERCHANDISE AVAILABLE FOR SALE…………………… RASIO OF COST TO RETAIL PRICE : 62.000 = 62 % 100.000 19.400 42.600 62.000 36.000 64.000 100.000
-
Upload
debby-samosir -
Category
Education
-
view
162 -
download
2
description
pengantar akuntansi 2
Transcript of Inventories ii.pdf
INVENTORIES 14-05-14
1
1. LOWER OF COST OR MARKET
MENILAI INVENTORIES DENGAN METODE MANA YANG LEBIH RENDAH HARGA
POKOK ATAU HARGA PASAR
COMMODITY INVENTORY
UNIT
COST
PRICE
UNIT
MARKET
PRICE
TOTAL
COST MARKET LOWER OF C
OR M
A
B
C
D
TOTAL
400
120
600
280
10,25
22,50
8,00
14,00
9,50
24,10
7,75
14,75
4.100
2.700
4.800
3.920
15.520
3.800
2.892
4.650
4.130
15.472
3.800
2.700
4.650
3.920
15.070
2. VALUATION AT NET REALIZABLE VALUE
SELLING PRICE – DIRECT SELLING EXPENSE
3. MERCHANDISE INVENTORY IN BALANCE SHEET
METRO ARTS
BALANCE SHEET
DECEMBER 31,2007
ASSETS
CURRENYT ASSETS :
CASH
ACCOUNT RECEIVABLE
LESS ALLOWANCE FOR DOUBTFUL ACCOUNTS
MERCHANDISE INVENTORY-AT LOWER OF COST (FIFO)
OR MARKET
80.000
3.000
19.400
77.000
216.300
4. ESTIMATING INVENTORY COST (JIKA TERJADI BENCANA)
A. RETAIL INVENTORY METHOD (METODE PERSEDIAAN ECERAN)
COST RETAIL
MERCHANDISE INVENTORY, JANUARY 1………………
PURCHASE IN JANUARY (NET)……………………………………
MERCHANDISE AVAILABLE FOR SALE……………………
RASIO OF COST TO RETAIL PRICE : 62.000 = 62 %
100.000
19.400
42.600
62.000
36.000
64.000
100.000
INVENTORIES 14-05-14
2
SALES FOR JANUARY (NET)…………………………………………
MERCHANDISE INVENTORY, JANUARY 31, AT RETAIL
MERCHANDISE INVENTORY, JANUARY 31,AT ESTIMATED
COST (30.000 X 62%)………………………………………………………….
70.000
30.000
18.600
B. GROSS PROFIT METHOD OF ESTIMATING INVENTORIES
METODE LABA KOTOR UNTUK PENGESTIMASIAN PERSEDIAAN
MERCHANDISE INVENTORY, JANUARY 1…………………………………
PURCAHSE IN JANUARY (NET)………………………………………………………
MERCHANDISE AVAILABLE FOR SALE………………………………………
SALES IN JANUARY (NET)………………………………………………………………
LESS ESTIMATED GROSS PROFIT (250.000 X 30 %)…………
ESTIMATED COST OF MERCHANDISE SOLD…………………………
ESTIMATED MERCHANDISE INVENTORY, JANUARY 31….
250.000
75.000
57.000
180.000
237.000
175.000
62.000
COST OF MERCHANDISE SOLD = BEGINNING MERCHANDISE
INVENTORY + NET PURCHASE – ENDING MERCHANDISE INVENTORY
5. FINANCIAL ANALYSIS AND INTERPRETATION
INVENTORY TURNOVER =MENGUKUR HUBUNGAN ANTARA VOLUME
BARANG DAGANG YG DIJUAL DENGAN JUMLAH PERSEDIAAN YG DIMILIKI
SELAMA PERSEDIAAN
= COST OF MERCHANDISE SOLD
AVARAGE INVENTORY
NUMBER OF DAYS SALES IN INVENTORY = LAMANYA WAKTU YG
DIBUTUHKAN UNTUK MEMBELI, MENJUAL DAN MENGGANTI PERSEDIAAN
INVENTORY, END OF YEAR
AVARAGE DAILY COST OF MERCHANDISE SOLD
