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Merchandise Inventory Persediaan Barang Dagang

Merchandise Inventory Persediaan Barang Dagang. Chapter 6 Bab 6. Metode Kalkulasi Biaya Persediaan. Biaya per unit khusus (specific unit cost) Biaya rata-rata (average cost) Biaya FIFO Biaya LIFO.

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Merchandise Inventory Persediaan Barang Dagang

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  1. Merchandise InventoryPersediaan Barang Dagang Chapter 6 Bab 6

  2. Metode Kalkulasi Biaya Persediaan • Biaya per unit khusus (specific unit cost) • Biaya rata-rata (average cost) • Biaya FIFO • Biaya LIFO

  3. Which cost flow assumption assigns the oldest costs of purchases to its inventory?Manakah asumsi arus biaya yang menetapkan biaya pembelian paling lama atas persediaan? • FIFO • LIFO • Average/Rata-rata • Specific Units Cost/Biaya Unit Tertentu

  4. Answer: 2 The most recent costs are assigned to cost of goods sold. The oldest costs remain in inventory. Jawaban: 2 Biaya terkini ditetapkan untuk harga pokok penjualan. Biaya paling lama tetap pada persediaan.

  5. Kalkulasi Biaya Persediaan dlm Sistem Perpetual • Metode FIFO • Ayat jurnal menurut metode FIFO • Metode LIFO • Ayat jurnal menurut metode LIFO • Metode Biaya Rata-rata • Ayat jurnal menurut metode biaya rata-rata

  6. Penggunaan Berbagai Metode Persediaan

  7. Hasil Komparatif FIFO, LIFO, Avg

  8. Chez Company uses FIFO perpetual inventory. It had 6 units of inventory in beginning inventory that cost $1 each. It then purchased 4 units for $2 each. Next, it sold 5 units. How much was assigned to cost of goods sold?Chez Company menggunakan persediaan perpetual FIFO. Perusahaan ini mempunyai 6 unit persediaan awal yang berharga $1 per unit. Kemudian membeli 4 unit yang berharga $2 per unit. Selanjutnya, menjual 5 unit. Berapa harga pokok penjualan yg ditetapkan?

  9. FIFO: First units in are the first units sold5 units x $1 = $5FIFO: Unit pertama yg masuk adalah unit pertama yg dijual5 unit x $1 = $5

  10. Chez Company uses LIFO perpetual inventory. It had 6 units of inventory in beginning inventory that cost $1 each. It then purchased 4 units for $2 each. Next, it sold 5 units. How much was assigned to cost of goods sold?Chez Company menggunakan persediaan perpetual LIFO. Perusahaan ini mempunyai 6 unit persediaan awal yang berharga $1 per unit. Kemudian membeli 4 unit yang berharga $2 per unit. Selanjutnya, menjual 5 unit. Berapa harga pokok penjualan yg ditetapkan?

  11. LIFO: Last units in are the first units sold4 units x $2 = $81 unit x $1 = 1 $9LIFO: Unit terakhir yg masuk adalah unit pertama yg dijual4 unit x $2 = $81 unit x $1 = 1 $9

  12. Chez Company uses the average perpetual inventory. It had 6 units of inventory in beginning inventory that cost $1 each. It then purchased 4 units for $2 each. Next, it sold 5 units. How much was assigned to cost of goods sold?Chez Company menggunakan persediaan perpetual rata-rata. Perusahaan ini mempunyai 6 unit persediaan awal yang berharga $1 per unit. Kemudian membeli 4 unit yang berharga $2 per unit. Selanjutnya, menjual 5 unit. Berapa harga pokok penjualan yg ditetapkan?

  13. Average cost:[(6 units x $1) + (4 units x $2)] ÷ 10 units = $1.40$1.40 x 5 = $7Biaya Rata-rata:[(6 unit x $1) + (4 unit x $2)] : 10 unit = $1.40$1.40 x 5 = $7

  14. Companies that seek a “middle-ground” solution to inventory valuation would use which inventory costing method?Perusahaan yang mencari solusi “menengah” untuk perhitungan persediaan akan menggunakan metode perhitungan persediaan apa? • FIFO • LIFO • Rata-rata

  15. Jawaban: 3

  16. Prinsip2 Akt dan Persediaan • Prinsip konsistensi (consistency principle) • Prinsip pengungkapan (disclosure principle) • Konsep materialitas (materiality concept) • Konservatisme akuntansi (conservatism)

  17. The accounting principal that states that businesses should use the same accounting methods from period to period.Prinsip akuntansi yg menyatakan bahwa perusahaan harus menggunakan metode akuntansi yg sama dari periode ke periode • Konservatisme • Konsistensi • Materialitas • Pengungkapan

  18. Jawaban: 2

  19. The accounting principle that states that a company should report enough information for outsiders to make wise decisions about the company. Prinsip akuntansi yg menyatakan bahwa perusahaan harus melaporkan informasi yang cukup kpd pihak luar agar bisa membuat keputusan yg bijak mengenai perusahaan. • Konservatisme • Konsistensi • Materialitas • Pengungkapan

  20. Jawaban: 4

  21. The accounting principle that states that a company must perform strictly proper accounting only for significant items isPrinsip akuntansi yg menyatakan bahwa perusahaan harus menjalankan akuntansi yg layak secara ketat hanya untuk pos-pos yg signifikan adalah • Konservatisme • Konsistensi • Materialitas • Pengungkapan

  22. Jawaban: 3

  23. Which inventory costing method lets companies pay the lowest income taxes when inventory costs are rising?Metode perhitungan persediaan mana yg memungkinkan perusahaan membayar pajak penghasilan yg paling rendah ketika biaya persediaan meningkat? • FIFO • LIFO • Rata-rata

  24. Answer: 2 Higher costs are assigned to cost of goods sold, results in a lower operating income and lower income tax liability. Jawaban: 2 Biaya yg lebih tinggi ditetapkan utk harga pokok penjualan, menghasilkan laba operasi yg lebih rendah dan kewajiban pajak penghasilan yg lebih rendah.

  25. When inventory costs are rising, net income is also the highest under which inventory costing method?Ketika biaya persediaan meningkat, laba bersih juga lebih tinggi menurut metode perhitungan persediaan mana? • FIFO • LIFO • Rata-rata

  26. Answer: 1 With FIFO, the earlier costs are assigned to cost of goods sold, resulting in a higher gross profit and net income. Jawaban: 1 Dengan FIFO, biaya yg terlebih dahulu ditetapkan utk harga pokok penjualan, menghasilkan laba kotor dan laba bersih yg lebih tinggi.

  27. Masalah Persediaan Lainnya • Lower-of-cost-or-market (Aturan mana yg terendah antara biaya atau harga pasar-LCM) • Pengaruh kesalahan persediaan • Masalah etika • Mengestimasi persediaan akhir • Metode laba kotor (gross profit method)

  28. The lower-of-cost-or-market rule is an example of which accounting principle?Aturan mana-yang-terendah-antara-biaya-atau-harga-pasar merupakan contoh dari prinsip akuntansi mana? • Konservatisme • Konsistensi • Materialitas • Pengungkapan

  29. Jawaban: 1

  30. Inglis Company paid $500 for inventory. By the end of the accounting period, the market value is $460. The entry to apply the LCM rule is:Inglis Company membayar $500 untuk persediaan. Pada akhir periode akuntansi, harga pasarnya adalah $460. Jurnal untuk menerapkan aturan LCM adalah: • Debit Inventory, credit Cost of Goods Sold, $460 • Debit Inventory, credit Cost of Goods Sold, $40 • Debit Cost of Goods Sold, credit Inventory $40 • Debit Inventory Loss, credit Cost of Goods Sold, $460 • Debet Persediaan, kredit Harga pokok penjualan, $460 • Debet Persediaan, kredit Harga pokok penjualan, $40 • Debet Harga pokok penjualan, kredit Persediaan, $40 • Debet …Persediaan, kredit Harga pokok penjualan, $460

  31. Jawaban: 3

  32. Alfred Company uses the gross profit method to estimate ending inventories. Historically, the company has had a 40% gross profit rate. The following information is available:Net sales $9,000Beginning inventory 1,000Cost of goods purchased 7,000What is the estimated cost of Alfred Company's inventory at the end of the month?Alfred Company menggunakan metode laba kotor utk mengestimasi persediaan akhir. Sebelumnya, perusahaan telah mengestimasi laba kotor 40%. Berikut ini informasi yg tersedia:Penjualan $9,000Persediaan awal 1,000Harga pokok pembelian 7,000Berapa estimasi biaya persediaan Alfred Company pada akhir bulan?

  33. Answer: Net sales $9,000Estimated gross profit ($9,000 x 40%) 3,600Estimated cost of goods sold $5,400Beginning inventory $1,000Cost of goods purchased 7,000 Goods available for sale $8,000Less estimated cost of goods sold 5,400 Estimated ending inventory $2,600Jawaban:Penjualan $9,000Estimasi laba kotor ($9,000 x 40%) 3,600Estimasi harga pokok penjualan $5,400Persediaan awal $1,000Harga pokok pembelian 7,000 Harga pokok tersedia utk dijual $8,000Dikurangi estimasi harga pokok penjualan $5,400 Estimasi persediaan akhir $2,600

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