This document contains inventory transaction data from January 2nd to December 10th. It calculates ending inventory and cost of goods sold using periodic and perpetual inventory systems with FIFO, LIFO, and average costing methods. Ending inventory is 300 units valued at $3,400,000 under FIFO perpetual and $2,900,000 under LIFO perpetual. Cost of goods sold is $7,000,000 under FIFO perpetual and $7,500,000 under LIFO perpetual. Gross profit is $4,500,000 under FIFO perpetual and $4,000,000 under LIFO perpetual.

1. Tanggal Keterangan Kuantitas Harga
2 Januari Persediaan Awal 200Unit 9,000
10 Maret Pembelian 300Unit 10,000
5 April Penjualan 200Unit 15,000
7 Mei Penjualan 100Unit 15,000
21 September Pembelian 400Unit 11,000
18 November Pembelian 100Unit 12,000
20 November Penjualan 200Unit 17,000
10 Desember Penjualan 200 Unit 18,000
a. Hitunglah nilai persediaan akhir ( per 31 des 2017 ) menggunakan
sistem periodik dan perpectual !
b. Hitunglah harga pokok penjualan dan laba kotor !

2. Persediaan Akhir
Sistem Periodik
Persediaan Awal 200 Unit
Pembelian 800 Unit
Barang Tersedia Untuk Dijual 1000 Unit
Penjualan 700 Unit
Persediaan Akhir 300 Unit
Barang yang tersedia untuk dijual :
Tanggal Keterangan Unit Harga / Unit Total Harga
02 / 01 Persediaan Awal 200 9,000 1,800,000
10 / 03 Pembelian 300 10,000 3,000,000
21 / 09 Pembelian 400 11,000 4,400,000
18 / 11 Pembelian 100 12,000 1,200,000
1,000 10,400,000

3. Lifo (Last In First Out)
Persediaan Akhir
Fifo (First In First Out)
Persediaan Akhir
Tanggal Unit Harga / Unit Total Harga
18 / 11 100 12,000 1,200,000
21 / 09 200 11,000 2,200,000
Jumlah 300 3,400,000
Tanggal Unit Harga / Unit Total Harga
02 / 01 200 9,000 1,800,000
10 / 03 100 10,000 1,000,000
Jumlah 300 2,800,000

5. Sistem Perpetual Fifo (First in First Out)
Tgl
Pembelian Harga Pokok Penjualan Persediaan
Unit @ Total Unit @ Total Unit @ Total
02/01 - - - - - - 200 9,000 1,800,000
10/3 300 10,000 3,000,000 - - - 200 9,000 1,800,000
300 10,000 3,000,000
05/04 - - - 200 9,000 1,800,000 300 10,000 3,000,000
07/05 - - - 100 10,000 1,000,000 200 10,000 2,000,000
21/9 400 11,000 4,400,000 - - - 200 10,000 2,000,000
400 11,000 4,400,000
18/11 100 12,000 1,200,000 - - - 200 10,000 2,000,000
400 11,000 4,400,000
100 12,000 1,200,000
20/11 - - - 200 10,000 2,000,000 400 11,000 4,400,000
100 12,000 1,200,000
10/12 - - - 200 11,000 2,200,000 200 11,000 2,200,000
100 12,000 1,200,000
Total 800 - 8,600,000 700 - 7,000,000 300 - 3,400,000

6. Sistem Perpetual Lifo (Last in First Out)
Tgl
Pembelian Harga Pokok Penjualan Persediaan
Unit @ Total Unit @ Total Unit @ Total
02/01 - - - - - - 200 9,000 1,800,000
10/03 300 10,000 3,000,000 - - - 200 9,000 1,800,000
300 10,000 3,000,000
05/04 - - - 200 10,000 2,000,000 200 9,000 1,800,000
100 10,000 1,000,000
07/05 - - - 100 10,000 1,000,000 200 9,000 1,800,000
21/09 400 11,000 4,400,000 - - - 200 9,000 1,800,000
400 11,000 4,400,000
18/11 100 12,000 1,200,000 - - - 200 9,000 1,800,000
400 11,000 4,400,000
100 12,000 1,200,000
20/11 - - - 100 12,000 1,200,000 200 9,000 1,800,000
100 11,000 1,100,000 300 11,000 3,300,000
10/11 - - - 200 11,000 2,200,000 200 9,000 1,800,000
100 11,000 1,100,000
Total 800 - 8,600,000 700 - 7,500,000 300 - 2,900,000

7. Sistem Perpetual Average
Note :
Persediaan ( Total Harga / Unit )
Tgl
Pembelian Harga Pokok Penjualan Persediaan
Unit @ Total Unit @ Total Unit @ Total
02/01 - - - - - - 200 9,000 1,800,000
10/03 300 10,000 3,000,000 - - - 500 9,600 4,800,000
05/04 - - - 200 9,600 1,920,000 300 9,600 2,880,000
07/05 - - - 100 9,600 1,960,000 200 9,600 1,920,000
21/09 400 11,000 4,400,000 - - - 600 10,530 6,320,000
18/11 100 12,000 1,200,000 - - - 700 10,740 7,520,000
20/11 - - - 200 10,740 2,148,000 500 10,740 5,372,000
10/12 - - - 200 10,740 2,148,000 300 10,740 3,224,000
Total 800 - 8,600,000 700 - 7,176,000 300 - 3,224,000

8. Harga Pokok Penjualan
Sistem Periodik
Sistem Perpetual
FIFO LIFO Average
Persediaan Awal 1,800,000 1,800,000 1,800,000
Pembelian 8,600,000 8,600,000 8,600,000
Barang Tersedia Untuk Dijual 10,400,000 10,400,000 10,400,000
Persediaan Akhir ( 2,800,000 ) ( 3,400,000 ) ( 3,120,000 )
Harga Pokok Penjualan 7,600,000 7,000,000 7,280,000
FIFO LIFO Average
Persediaan Awal 1,800,000 1,800,000 1,800,000
Pembelian 8,600,000 8,600,000 8,600,000
Barang Tersedia Untuk Dijual 10,400,000 10,400,000 10,400,000
Persediaan Akhir ( 3,400,000 ) ( 2,900,000 ) ( 3,224,000 )
Harga Pokok Penjualan 7,000,000 7,500,000 7,176,000

9. Penjualan
Tanggal Unit Harga / Unit Total Harga
05 / 04 200 15,000 3,000,000
07 / 05 100 15,000 1,500,000
20 / 11 200 17,000 3,400,000
10 / 12 200 18,000 3,600,000
Total 700 - 11,500,000

10. Laba Kotor
Sistem Periodik
Sistem Perpetual
FIFO LIFO Average
Penjualan 11,500,000 11,500,000 11,500,000
Harga Pokok Penjualan ( 7,600,000 ) ( 7,000,000 ) ( 7,280,000 )
Laba Kotor 3,900,000 4,500,000 4,220,000
FIFO LIFO Average
Penjualan 11,500,000 11,500,000 11,500,000
Harga Pokok Penjualan ( 7,000,000 ) ( 7,500,000 ) ( 7,176,000 )
Laba Kotor 4,500,000 4,000,000 4,324,000