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Pertemuan 20 Arus Biaya Persediaan

Pertemuan 20 Arus Biaya Persediaan. Matakuliah : J0254/Akuntansi Dasar Tahun : 2005 Versi : 01/00. Learning Outcomes. Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Memahami penentuan harga pokok persediaan dan nilai persediaan akhir sesuai arus biaya yang digunakan.

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Pertemuan 20 Arus Biaya Persediaan

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  1. Pertemuan 20Arus Biaya Persediaan Matakuliah : J0254/Akuntansi Dasar Tahun : 2005 Versi : 01/00

  2. Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : • Memahami penentuan harga pokok persediaan dan nilai persediaan akhir sesuai arus biaya yang digunakan

  3. Outline Materi • FIFO • LIFO • Specific Indetification • Metoda Laba Kotor

  4. Sistem Penilaian Persediaan Pembelian selama 200X Januari 3 20 units @ $20 = $ 400 May 19 55 units @ $30 = $1,650 October 23 25 units @ $31 = $ 775 Total units 100 Units sold 70 Units left 30

  5. Unit terjual dan unit dalam persediaan akhir Tanggal Penjualan: Jan 5 17 Mei 20 33 Okt 23 20 Total 70 Saldo persediaan akhir 30 unit

  6. Specific Identification 20 Units @ $31 5 Units @ $31 Harga Pokok Penjualan Okt 23 $ 620 Mei 20 990 Jan 5 340 Total $1,950 33 Units @ $30 22 Units @ $30 17 Units @ $20 3 Units @ $20

  7. Specific Identification 20 Units @ $31 5 Units @ $31 Persediaan Akhir Okt $155 Mei 660 Jan 60 Total $875 33 Units @ $30 22 Units @ $30 17 Units @ $20 3 Units @ $20

  8. Weighted Average / Rata-rata Tertimbang 25 Unit @ $31 (Okt) = $ 775 = 1,650 = 400 = $2,825 Total Biaya 55 Unit @ $30 (Mei) 20 Unit @ $20 (Jan) 100 Total Unit

  9. Weighted Average / Rata-rata Tertimbang $2,825 total biaya/100 unit = $28.25/unit Harga Pokok Penjualan = 70 × $28.25 = $1977.50 Persediaan Akhir = 30 × $28.25 = $847.50

  10. First-In, First-Out (FIFO) 25 Unit @ $31 (Okt) Harga Pokok Penjualan Jan $ 400 Mei 1,500 Total $1,900 5 Unit @ $30 (Mei) 50 Unit @ $30 20 Unit @ $20 (Jan)

  11. First-In, First-Out (FIFO) 25 Unit @ $31 (Okt) Persediaan Akhir Okt $775 Mei 150 Total $925 5 Unit @ $30 (Mei) 50 Unit @ $30 20 Unit @ $20 (Jan)

  12. Last-In, First-Out (LIFO) 25 Unit @ $31 (Okt) Harga Pokok Penjualan Oct $ 775 May 1,350 Total $2,125 45 Unit @ $30 (Mei) 10 Unit @ $30 20 Unit @ $20 (Jan)

  13. Last-In, First-Out (LIFO) 25 Unit @ $31 (Okt) Persediaan Akhir Okt $300 Mei 400 Total $700 45 Unit @ $30 (Mei) 10 Unit @ $30 20 Unit @ $20 (Jan)

  14. Perbandingan Metoda Persediaan Akhir Specific identification $875.00 FIFO $925.00 LIFO $700.00 Rata-rara Tertimbang $847.50

  15. Perbandingan Metoda Harga Pokok Penjualan Specific identification $1,965.00 FIFO $1,900.00 LIFO $2,125.00 Rata-rata Tertimbang $1,977.50

  16. Perbandingan Metoda • Laba Kotor /Gross Margin dari Penjualan: • Specific identification $1,035.00 • FIFO $1,100.00 • LIFO $ 875.00 • Rata-rata Tertimbang $1,022.50 Ketika harga – harga naik LIFO mengakibatkan Laba terkecil & pajak terendah

  17. LIFO Liquidation • Ketika harga – harga naik... • Perusahaan akan menurunkan kuantitas persediaan hingga dibawah tingkat periode sebelumnya dengan tujuan membebankan “biaya lama”older costs pada laporan rugi laba / income statement

  18. Perpetual System FIFO Example Total HPP $1,900

  19. Perpetual System LIFO Example Total HPP $1,950

  20. Estimasi nilai persediaan akhir dengan metoda laba kotor. Penjualan Bersih $150,000 Marjin Laba Kotor 31.5% Persediaan Awal $ 18,500 Pembelian Bersih $110,500 Penjualan Bersih $150,000 –Marjin Laba Kotor 31.5% 47,250 = Harga Pokok Penjualan $102,750

  21. Estimasi nilai persediaan akhir dengan metoda laba kotor Persediaan Awal $18,500 Pembelian Bersih $110,500 + = Persediaan Akhir $26,250 Harga Pokok Persediaan siap Dijual $129,000 Harga Pokok Penjualan $102,750 – =

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