Pertemuan 6Selasa, 16 Oktober 2012
INVENTORY
Lump Sum Purchase• Perusahaan membeli beberapa jenispersediaan dengan satu harga• Untuk menentukan nilai setiap persediaan...
Estimasi Ending Inventory• Bagi sebagian perusahaan menghitungpersediaan akhir sulit untuk dilakukan• Dua cara untuk mengh...
Gross Profit Method
Retail Inventory Method• Menggunakan cost to retail ratio untukmenghitung ending inventory• Perusahaan bisa melakukan:– Ma...
Retail Inventory MethodAt Cost At Retail (Sales Price)Beginning InventoryPurchasePurchase ReturnFreight inXXXXXX(XXX)XXXXX...
• Freight costs• Purchase returns• Purchase discounts and allowances• Transfers-in• Normal spoilage• Abnormal shortages• E...
Inventory 2
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Inventory 2

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Materi Asistensi Persediaan 2

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Inventory 2

  1. 1. Pertemuan 6Selasa, 16 Oktober 2012
  2. 2. INVENTORY
  3. 3. Lump Sum Purchase• Perusahaan membeli beberapa jenispersediaan dengan satu harga• Untuk menentukan nilai setiap persediaan,perusahaan menggunakan relative sales value
  4. 4. Estimasi Ending Inventory• Bagi sebagian perusahaan menghitungpersediaan akhir sulit untuk dilakukan• Dua cara untuk menghitung ending inventory:– Gross Profit Method– Retail Inventory Method
  5. 5. Gross Profit Method
  6. 6. Retail Inventory Method• Menggunakan cost to retail ratio untukmenghitung ending inventory• Perusahaan bisa melakukan:– Markup dan markup cancellation– Markdown dan markdown cancellation• Terdapat dua jenis metode:– Conventional Method (LCNRV)  hanyamemperhitungkan markup– Cost Method
  7. 7. Retail Inventory MethodAt Cost At Retail (Sales Price)Beginning InventoryPurchasePurchase ReturnFreight inXXXXXX(XXX)XXXXXXXXX(XXX)COGAS XXX XXXCost to retail ratio  COGAS at Cost per COGAS atRetailDeduct:SalesSales ReturnsXXXXXXEnding Inventory (Sales Price) XXXEnding Inventory (cost) Ending inventory at SalesPrice x Cost to retail ratio
  8. 8. • Freight costs• Purchase returns• Purchase discounts and allowances• Transfers-in• Normal spoilage• Abnormal shortages• Employee discounts

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