Jawaban:

a) Cost of Goods Available for Sale = Persediaan Awal + Pembelian

Cost of Goods Available for Sale

Persediaan Awal : 1.500 x 7 = ......................10.500

Pembelian :

Mar 5 : 3.500 x 8 = .........................................28.000

Mar 13 : 4.000 x 9 = ........................................36.000

Mar 21 : 2.000 x 10 = ......................................20.000

Mar 26 : 2.000 x 11 = ......................................22.000  +

Cost of Goods Available for Sale : ............116.500

b) (1) Ending Inventory : Persediaan + Pembelian - Penjualan

Ending Inventory : 1.500 + 3.500 + 4.000 + 2.000 + 2.000 - 10.000 = 3.000

b) (2) FIFO

Penjualan : 10.000

Persediaan: 1.500 x 7 = ...............................10.500,  Total: 1.500

Mar 5 3.500 x 8 = .........................................28.000, Total, 5.000

Mar 13 : 4.000 x 9 = ......................................36.000, Total, 9000

Mar 21 : 1.000 x 10 = .......................................10.000, Total, 10.000

HPP ....................................................................84.500

b) (2) Average

Penjualan : 10.000

Total Persediaan : 13.000

Cost of Goods Available for Sale : 116.500

Harga Rata-Rata/Unit = 116.500 / 13.000 = 8,9615

HPP = 10.000 x 8,9615 = 89.615

c) Neraca FIFO

Persediaan Akhir 3.000

Mar 21 : 1.000 x 10 =.......................10.000

Mar 26 : 2.000 x 11 =.....................22.000

Total..................................................32.000

c) Neraca Average

Persediaan Akhir 3.000

Total : 3.000 x 8,9615 = 26.884

32.000 > 26.884, Sehingga Metode FIFO menghasilkan Nilai Persediaan yang lebih tinggi dibandingkan dengan Metode Average.

c) Income Statement

HPP FIFO 84.500

HPP Average 89.615

89.615 > 84.500, Sehingga Metode Average menghasilkan HPP Lebih Besar dari pada Metode FIFO

Penjelasan:

Semoga Membantu