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PERSEDIAAN / INVENTORY

PERSEDIAAN / INVENTORY. MINGGU KE 9. MENGAPA PERSEDIAAN PENTING?. Persediaan merupakan aset yang signifikan bahkan untuk beberapa perusahaan merupakan aset terbesar Persediaan merupakan komponen utama dari perusahan dagang dan industri

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PERSEDIAAN / INVENTORY

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  1. PERSEDIAAN / INVENTORY MINGGU KE 9

  2. MENGAPA PERSEDIAAN PENTING? • Persediaanmerupakanaset yang signifikanbahkanuntukbeberapaperusahaanmerupakanasetterbesar • Persediaanmerupakankomponenutamadariperusahandagangdanindustri • Kesalahandalammemetukanbiayapersediaanmenyebabkankesalahanygsignifikanpadalaporankeuanganperusahaan • Persediaanharusdilindungidariresikoekternal (kebakarandanpencurian) serta internal (olehkaryawan)

  3. PERUSAHAAN DAGANG DAN PERSEDIAAN • Perusahaan dagangmenjual barang2 persediaan. • Persediaanbiasanyamerupakanasetutama. • Persediaanharusdihitungsecaraperiodikatau perpetual • Metodepriodiksudahbanyakdigantiolehmetode perpetual.

  4. KETERANGAN PHYSICAL PERPETUAL PERS BARANG XX UTANG DAGANG XX PADA SAAT PEMBELIAN BARANG PEMBELIAN XX UTANG DAGANG XX PERS BARANG XX KAS XX PEMBAYARAN ONGKOS ANGKUT ONGKOS ANGKUT XX KAS XX UTANG DAGANG XX RETUR PEMB XX UTANG DAGANG XX PERS BARANG XX PENGEMBALIAN BARANG YANG DIBELI PENJUALAN BARANG PIUTANG DAGANG XX PIUTANG DAGANG XX PENJUALAN XX PENJUALAN XX HPP XX PERS BARANG XX

  5. KeuntunganmenggunakanMetode Perpetual • Dapatmenentukannilaipersediaanberkelanjutan • Dapatmenentukan Gross Profit secaraberkelanjutan • Manajertahuprodukmana yang terjual paling cepatdan profit margin darimasing-masingproduk

  6. Perpetual Inventory Costs Inventory cost data to demonstrate FIFO and LIFO Perpetual Systems Item 127B Units BiayaHarga Jan. 1 Inventory 10 $20 4 Penjualan 7 $30 10 Pembelian 8 21 22 Penjualan 4 31 28 Penjualan 2 32 30 Pembelian 10 22 Cost of Mdse. Sold Hargajualdigunakanpadasaatmencatatpadajurnaldanmemudahkanuntukmenghitung gross profit

  7. FIFO Perpetual Inventory Account Item 127B MasukKeluar / COGSSaldo Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 Penjualan 7 unit menyisakan 3 unit

  8. FIFO Perpetual Inventory Account Item 127B MasukKeluar / COGSSaldo Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 Karenapembelianproduk dg harga $21 berbeda dg produksebelumnya (3 unit), maka total persediaan 11 unit harusdipisahkan.

  9. FIFO Perpetual Inventory Account Item 127B MasukKeluar / COGS Saldo Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 22 3 20 60 1 21 21 7 21 147 Dari 4 unit ygdijual, 3 unit berasaldr unit pertama (FIFO) padaharga $20.

  10. FIFO Perpetual Inventory Account Item 127B MasukKeluar / COGSSaldo Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 22 3 20 60 1 21 21 7 21 147 28 2 21 42 5 21 105 Penjualan 2 unit dr total 7 unit

  11. FIFO Perpetual Inventory Account Item 127B MasukKeluar / COGS Saldo Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 22 3 20 60 1 21 21 7 21 147 28 2 21 42 5 21 105 30 10 22 220 5 21 105 10 22 220 Totals 18 $388 13 $263 15 $325

  12. FIFO Perpetual Inventory Account Item 127B MasukKeluar / COGS Saldo Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 22 3 20 60 1 21 21 7 21 147 28 2 21 42 5 21 105 30 10 22 220 5 21 105 10 22 220 Totals 18 $388 13 $263 15 $325

  13. FIFO Perpetual Inventory Accounting Date Description Debit Credit Jan. 31 Accounts Receivable 390 Penjualan 390 HPP 263 Persediaan 263 Gross Profit = Penjualan($390) minus HPP ($263) = $127 MencatatpenjualanbulanJanuaridari barang127B. (7 units@$30, 4 units@$30, 2 units@$30) Jan. 31 Mencatat HPP bulanJanuaridaribarang 127B.

  14. FIFO Physical / Periodic Inventory Accounting

  15. LIFO Perpetual Inventory Account Item 127B Masukkeluar / COGS Saldo Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 Penjualan 7 units danmenyisakan 3 units.

  16. LIFO Perpetual Inventory Account Item 127B Purchases Cost of Mdse. Sold Inventory Balance Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 Pembelian 8 unit dg harga $21 berbeda dg 3 unit ygtersisasehinggapersediaan 11 unit harusdipisahkan.

  17. LIFO Perpetual Inventory Account Item 127B Purchases Cost of Mdse. Sold Inventory Balance Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 22 4 21 84 3 20 60 4 21 84 $ unit ygterjualberasaldari unit terakhir(LIFO) diharga$21.

  18. LIFO Perpetual Inventory Account Item 127B Purchases Cost of Mdse. Sold Inventory Balance Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 22 4 21 84 3 20 60 4 21 84 28 2 21 42 3 20 60 2 21 42 2 Unit ygterjualsemuanyaberasaldari unit terakhir (LIFO) pd harga $21, menyisakan 2 unit.

  19. LIFO Perpetual Inventory Account Item 127B Purchases Cost of Mdse. Sold Inventory Balance Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 22 4 21 84 3 20 60 4 21 84 28 2 21 42 3 20 60 2 21 42 30 10 22 220 3 20 60 2 21 42 10 22 220

  20. LIFO Perpetual Inventory Account Item 127B Purchases Cost of Mdse. Sold Inventory Balance Unit Total Unit Total Unit Total Date Qty. Cost Cost Qty. Cost Cost Qty. Cost Cost Jan. 1 10 20 200 4 7 20 140 3 20 60 10 8 21 168 3 20 60 8 21 168 22 4 21 84 3 20 60 4 21 84 28 2 21 42 3 20 60 2 21 42 30 10 22 220 3 20 60 2 21 42 10 22 220 Totals 18 $388 13 $266 15 $322

  21. LIFO Perpetual Inventory Accounting Date Description Debit Credit Jan. 31 Accounts Receivable 390 Penjualan 390 HPP 266 Persediaan 266 Gross Profit = Penjualan($390) minus HPP ($266) = $124 UntukmencatatpenjualanbulanJanuaridrbarang 127B. (7 units@$30, 4 units@$30, 2 units@$30) Jan. 31 Mencatat HPP drbarang 127B.

  22. LIFO Physical / Periodic Inventory Accounting

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