PeriodikJurnal PeriodikSaldo Awal800,000

14 MaretPurchase2,200,000Account Payable2,200,00015 MeiAccount Receivable4,000,000Sales4,000,00031 JuliPurchase5,467,500Account Payable5,467,50011 NovPurchase2,440,000Account Payable2,440,00030 DesAccount Receivable2,550,000Sales2,550,000

FIFOStock Opname530530330121504,009,500200122002,440,0006,449,500Income StatementSales6,550,000COGSInv. Beginning800,000Purchase10,107,50010,907,500Inv. Ending6,449,5004,458,000GP2,092,000Jurnal Penyesuaianmenghilangkan inv. AwalIncome Summary800,000Inventory800,000memunculkan inv. AkhirInventory6,449,500Income Summary6,449,500LIFOStock Opname530530250121503,037,500200110002,200,0008010000800,0006,037,500Income StatementSales6,550,000COGSInv. Beginning800,000Purchase10,107,50010,907,500Inv. Ending6,037,5004,870,000GP1,680,000Jurnal Penyesuaianmenghilangkan inv. AwalIncome Summary800,000Inventory800,000memunculkan inv. AkhirInventory6,037,500Income Summary6,037,500AverageStock Opname5305301090750093011,728.49Inv. Ending6,216,102.15Income StatementSales6,550,000COGSInv. Beginning800,000Purchase10,107,50010,907,500Inv. Ending6,216,1024,691,398GP1,858,602Jurnal Penyesuaianmenghilangkan inv. AwalIncome Summary800,000Inventory800,000memunculkan inv. AkhirInventory6,216,102Income Summary6,216,102

SoalPT BAYUBARANG XYZTanggalUraianUnitHarga perTotal Hargaunit1-JanPersediaan awal8010000800,000.0014/3Pembelian200110002,200,000.0015/5Penjualan250160004,000,000.0031/7Pembelian450121505,467,500.0011-NovPembelian200122002,440,000.0030/12Penjualan150170002,550,000.00Stock Opname530330

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