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“Buy and Selling”

“Buy and Selling”. Elia Ardyan,SE.,MBA. Potongan penjualan. Potongan harga = diskon Potongan = Harga terdaftar X tk. potongan. Harga kos netto. Harga kos netto adalah harga yang dibayar oleh pembeli . Harga kos netto = harga terdaftar – potongan Contoh

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“Buy and Selling”

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  1. “Buy and Selling” EliaArdyan,SE.,MBA

  2. Potonganpenjualan • Potonganharga = diskon • Potongan = Hargaterdaftar X tk. potongan

  3. Hargakosnetto • Hargakosnettoadalahharga yang dibayarolehpembeli. • Hargakosnetto = hargaterdaftar – potongan • Contoh SebuahTelevisidenganhargaterdaftarRp. 900.000 ditawarkankepadaagendenganpotonganpenjualan 20%. Tentukankosnettobagiagen?

  4. Hargakosnetto = hargaterdaftar X (100% - tk.potongan)

  5. POTONGAN EKUIVALEN TUNGGAL • Seringkaliperusahaanakanmemberikanpotonganberantaibagikelompokpembelitertentu. • Suatu set tempattidurmerek Lotto ditawarkanseharga 6 juta, dikurangipotonganberantai 12% dan 10%. Tentukan • Potonganekuivalentunggal • Hargakosnetto

  6. JAWABAN • Potonganekuivalentunggal= = (100% -12%) X (100% - 10%) = 88% X 90% = 79,2%, =100% - 79,2% = 20,8% • Harga Kos Netto = harga X (100% - pot. Ekuivalentunggal) = Rp. 6.000.000 X (100% - 20,8%) = Rp. 6.000.000 X 79,2% = Rp. 4.752.000

  7. Contohsoal Perusahaan MekarBerserimemberikanpotongan 20% atassemuabarang yang dijual. Perusahaan TumbuhSelalumemberikanpotonganberantai 15 % dan10%. ApabilaJokomempertimbangkanmembelidikedua Perusahaan denganpembelianRp. 1 juta, Manakah yang paling menguntungkanbagijoko? BelidiperusahaanMekarBerseriataudiTumbuhSelalu? Jelaskan!

  8. POTONGAN TUNAI Potongantunaiditawarkanbertujuan agar mendorongpenjualmembayarkanuangpembeliannyadengancepat. Potongantunaiditujukanpadapembelianberdasarkanperiodewaktutertentu.

  9. Misalnyatertulispotongantunaidengantermin 2/10 net 30 (2/10, n/30) maksudnyaadalahapabilapembayarandilakukan paling lama 10 haridaripembelian, makaakanmendapatpotongantunai 2%.Apabila pembayarandilakukanantara 10-30 hari, makaharusmembayarpenuh

  10. Tagihansebesarrp. 300.000,- tertanggal 6 maretdengantermin 2/10, n/30. apabilapembayarandilakukanpadatanggal 16 maret, tentukan a. potongan? b. kosnetto?

  11. THE END

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