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Inventories
Accounting, 21st Edition
Warren Reeve Fess
Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved. Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc.
What is Inventory ?
Barang yang dibeli untuk dijual kembali Dengan atau tanpa melalui pengolahan terlebih dahulu
Barang yang siap dijual (Barang Jadi) Barang dalam Proses untuk tujuan dijual (barang dalam Proses Barang yang akan dipakai dalam kegiatan produksi perusahaan (Bahan Baku)
Whose Inventory is it ?
Barang Konsinyasi?
FOB DESTINATION
Pembeli
FOB destination
Pembeli
Milik pembeli
Kepemilikan pindah
PENILAIAN INVENTORY
FIFO
COST
LIFO
Inventory
Individual Kelompok
Total
FIFO
LIFO
Rata-rata
Identifikasi khusus
Asumsi
Asumsi
Asumsi
Sold goods
Sold goods
Fifo Periodic
Sistem Periodik
Pada saat menjual barang tidak ditentukan harga pokok barang yang dijual Pada akhir periode ditentukan unit persediaan yang ada dan yang dijual Pada akhir periode ditentukan harga pokok barang yang dijual dan persediaan yang ada
Tgl Jan 1 12 26 30
Cost/unit $ 10 $ 12 $ 11 $13
Fifo
100 x $ 13 = $1,300
$3,300
700 units
$1,300
$11,400
Merchandise Inventory
$2,200 $1,300 $3,500 200 units at $11 100 units at $13
1,000 units
300 units
Lifo Periodic
Tgl Jan 1 12 26 30
Lifo
Merchandise Inventory
$2,000 $1,200 $3,200
300 units
$4,800
$3,300
$3,600
$3,300 $1,300 $8,200
$1,300 $11,400
1,000 units
700 units
Tgl Jan 1 12 26 30
Average
Cost Rata-rata per unit = $11,400 / 1.000 = $11.4 Persediaan Yang terjual = 700 Persediaan akhir = 300 x x $11.4 $11.4 = $7,980 = $3,420 $11,400
Sistem Perpetual
Pada saat menjual barang ditentukan harga pokok barang yang dijual Perlu bantuan daftar ( Kartu )
Data Persediaan
Tanggal Keterangan Unit 200 400 Harga beli per unit $ 10 $ 12 $ 11
17 26 27 28 30
$ 13
Dibeli
Unit Hg/unit Jumlah
FIFO Dijual/COGS
Persediaan
400
12
200 200 400 300 300 300 100 300 200 200 100
10 10 12 12
12 11 12 11 11 11 13
300
11
3,300
27
28 30 100 13 1,300
200
100 100
12 12 11
Dijual
Persediaan
2005 Jan 1 12
17 26
400
12
300
11
3,300
27
28
200
100 100
11
11 12
2,200
1,100 1,200
200 200 400 200 100 200 100 300 200 100 100 200
10 10 12 10 12 10 12 11 10 12 11 10
10 13
2,000 2,000 4,800 2,000 1,200 2,000 1,200 3,300 2,000 1,200 1,100 2,000
2,000 1,300
30
100
13
1,300
200 100
Tgl
2005 Jan 1 12 17 26
Dibeli
Unit Hg/unit Jumlah
AVERAGE Dijual
Persediaan 10
200
2,000
400
12
11
4,800
300 11.33 3,300 200 11.17 200 11.17 2,234 2,234
600 11.33
3,399 300 11.34 600 11.17
6,800
3,401 6,701 4,467 2,233 3,533
300
27
28 30 100 13 1,300
Jurnal Penyesuaian
Loss of Declining Inventory xxx Merchandise Inventory xxx
Total Cost
Total Market
Lower C or M
$ 4,100 $ 3,800 $ 3,800 2,700 2,700 2,892 6,800 6,692 4,800 3,920 8,720 4,650 4,130 8,780 4,650 3,920 $15,070
7.75 14.75
$15,520 $15,472
175,000 $ 62,000
The gross profit method is useful for estimating inventories for monthly or quarterly financial statements in a periodic inventory system.
Inventory Turnover
SUPERVALU
Cost of merchandise sold Inventories: Beginning of year End of year Total Average $15,620,127,000
$1,115,529,000 1,067,837,000 $2,183,366,000 $1,091,683,000
Zale
$ 737,188,000
$478,467,000 571,669,000 $1,050,136,000 $525,068,000
Inventory turnover
14.3 times
1.4 times
Use: Inventory turnover measures the relationship between the volume of goods sold and the amount of inventory carried during the period.
Zale
$42,794,868
$1,067,837,000
$2,019,693 $571,669,000
25 days
283 days
Chapter 9
The End