✔ Menghitung Hpp Memakai Fifo Dan Average ( Bag.2 )
a. Sistem Periodik, Weighted – Average
| Tgl | Kuantitas | Harga | Total |
| 01 | 1.000 | $12 | $12.000 |
| 07 | 2.000 | $18 | 36.000 |
| 18 | 3.000 | $23 | 69.000 |
| Persediaan siap jual | 6.000 | | $177.000 |
| Weighted – average cost/unit : $177.000 = $29,5 6.000 Persediaan Akhir 1.300 x $29,5 = 38.350 HPP Persediaan Siap Jual 117.000 Persediaan Akhir (38.350) HPP $78.650 | |||
b. Sistem Perpetual arus Moving – Average
| Tgl | Pembelian | Penjualan | Saldo Persediaan |
| 1 | (1.000 x $12) $12.000 | | (1.000x$12)$12.000 |
| 7 | (2.000 x $18) $36.000 | | (3.000x$16)$48.000 |
| 10 | | (2.500 x $16) $40.000 | |
| 18 | (3.000 x $23) $69.000 | | (3.500x$22)$77.000 |
| 31 | | (2.200 x $22) $48.400 | |
· Ket :
( Red ) = $16 : $48.000
3.000
= $22 : $69.000 + 8.000 = $77.000
3.500
Sumber http://candraekonom.blogspot.com
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