Question

Tolong dibantu yaa teman-teman

Answer 1

Total pembelian - Total penjualan
⇒ 1700 unit - 110 unit
⇒ 1590 unit

1. Metode FIFO
7/11   500 × 5.500 = 2.500.000
5/11   700 × 13.300 = 9.310.000
2/11   200 × 12.200 = 2.440.000
1/11   190 × 9.900 = 1.881.000
* NPA = 16.131.000

2. Metode LIFO
1/11   300 × 9.900 = 2.970.000
2/11   200 × 12.200 = 2.440.000
5/11   700 × 13.300 = 9.310.000
7/11   390 × 5.000 = 1.950.000
* NPA = 16.670.000

3. Metode Average :

~ Rata-rata sederhana
Harga rata-rata ÷ Jumlah pembelian 
= 40.400 ÷ 4 
= 10.100

* NPA ⇒ 10.100 × 1590 = 16.059.000

~ Rata-rata tertimbang 
Harga rata-rata ÷  Jumlah seluruh unit 
= 17.220.000 ÷ 1700
= 10.129, 41

* NPA ⇒ 10.129, 41 × 1590 = 16.105.761, 9