PerpetualPerpetual AverageTanggalJurnalDebetKreditPembelian (Purchase)COGSInventoryTanggalUraianUnitHarga/unitTotal Harga1-JanAwal:1-JanPersediaan awal8010,000800,00080@10,000=800,00014-MarPembelian20011,0002,200,00014-MarMerchandise Inventory2,200,000200@11,000=2,200,000280@10,714=3,000,00015-MayPenjualan25016,0004,000,000Account Payable2,200,00031-JulPembelian45012,1505,467,50015-MayAccount Receivable4,000,000250@10,714=2,678,50030@10,714=321,42911-NovPembelian20012,2002,440,000Sales4,000,00030-DecPenjualan15017,0002,550,000Cost Of Goods Sold2,678,500Merchandise Inventory2,678,500Income Statement31-JulMerchandise Inventory5,467,500450@12,150=5,467,500480@12,060=5,788,929Sales6,550,000Account Payable5,467,500COGS11-NovMerchandise Inventory2,440,000200@12,200=2,440,000680@12,101=8,228,929Inventory awal800,000Account Payable2,440,000(+) Purchase10,107,50015-MayAccount Receivable2,550,000150@12,101=1,815,205530@12,101=6,413,724(-) Inventory akhir6,413,7244,493,776Sales2,550,000Gross Profit2,056,224Cost Of Goods Sold1,815,205Merchandise Inventory1,815,205Perpetual FIFOTanggalJurnalDebetKreditPembelian (Purchase)COGSInventory1-JanAwal:80@10,000=800,000Income Statement14-MarMerchandise Inventory2,200,000200@11,000=2,200,00080@10,000=800,000Sales6,550,000Account Payable2,200,000200@11,000=2,200,000COGS15-MayAccount Receivable4,000,000jual 250:30@11,000=330,000Inventory awal800,000Sales4,000,00080@10,000=800,000(+) Purchase10,107,500Cost Of Goods Sold2,678,500170@11,000=1,870,000(-) Inventory akhir6,449,5004,458,000Merchandise Inventory2,678,5002,670,000Gross Profit2,092,00031-JulMerchandise Inventory5,467,500450@12,150=5,467,50030@11,000=330,000Account Payable5,467,500450@12,150=5,467,50011-NovMerchandise Inventory2,440,000200@12,200=2,440,00030@11,000=330,000Account Payable2,440,000450@12,150=5,467,500200@12,200=2,440,00015-MayAccount Receivable2,550,000jual 150:330@12,150=4,009,500Sales2,550,00030@11,000=330,000200@12,200=2,440,000Cost Of Goods Sold1,815,205120@12,150=5,467,5006,449,500Merchandise Inventory1,815,205

PeriodikPeriodik AverageTidak melakukan pencatatan inventoryTanggalJurnalDebetKreditStock OpnameTanggalUraianUnitHarga/unitTotal Harga1-Jan-Average Cost:11,7281-JanPersediaan awal8010,000800,00014-MarPembelian20011,0002,200,00014-MarMerchandise Inventory2,200,000Inventory awal8015-MayPenjualan25016,0004,000,000Account Payable2,200,000Pembelian85031-JulPembelian45012,1505,467,50015-MayAccount Receivable4,000,000Penjualan40011-NovPembelian20012,2002,440,000Sales4,000,000Ending Inv:53030-DecPenjualan15017,0002,550,00031-JulMerchandise Inventory5,467,500Account Payable5,467,500Income Statement11-NovMerchandise Inventory2,440,000Sales6,550,000Account Payable2,440,000COGS15-MayAccount Receivable2,550,000Inventory awal800,000Sales2,550,000(+) Purchase10,107,500(-) Inventory akhir6,216,1024,691,398Gross Profit1,858,602

Periodik FIFOTidak melakukan pencatatan inventoryTanggalJurnalDebetKreditStock Opname1-Jan-

14-MarMerchandise Inventory2,200,000Inventory awal80Income StatementAccount Payable2,200,000Pembelian850Sales6,550,00015-MayAccount Receivable4,000,000Penjualan400COGSSales4,000,000Ending Inv:530Inventory awal800,00031-JulMerchandise Inventory5,467,500-> terdiri dari:(+) Purchase10,107,500Account Payable5,467,500200 @ 12.2002,440,000(-) Inventory akhir6,449,5004,458,00011-NovMerchandise Inventory2,440,000330 @ 12.1504,009,500Gross Profit2,092,000Account Payable2,440,00015-MayAccount Receivable2,550,000Periodik FIFO sama Perpetual FIFO sama!Sales2,550,000

Latihan WeselKeterangan Wesel:NominalRp1,800,0001.Didiskontokan ke bank sebesar 10% pada tanggal 26 Maret 1991Bunga Wesel5%Jangka Waktu (hari)90NominalRp1,800,000JurnalTanggal Wesel8-Nov-14Bunga WeselRp22,500CashRp1,799,466Tanggal Jatuh Tempo6-Feb-15Nilai Jatuh TempoRp1,822,500Interest RevenueRp(534)Diskontokan ke bank3-Dec-14Bunga DiskontoRp23,034Discounted NoteRp1,800,000Bunga Diskonto7%Uang yang diterimaRp1,799,466Jumlah hari bank65

Latihan PenyusutanPenyusutan itu ada 4 macamContoh:Hitung Penyusutan per12/31/10Mesin1.Acitivity MethodHarga400,000,000Asumsi selama 2013 telah dipakai sebesar15,000jamNilai Residual50,000,000PenyusutannyaRp48,611,111Estimasi Umur Ekonomis5TahunDibeli1-Apr-102Straight line methodTahunDasar DepresiasiUmur EkonomisPenyusutan TahunanBagian TahunDepresiasiAkumulasi DepresiasiBook ValueProduktifitas Selama Hidup90,000jamPenyusutannya70,000,0002010350,000,000570,000,0000.7552,500,00052,500,000347,500,000Jurnal 2010:Hidupnya habis1-Apr-152011350,000,000570,000,000170,000,000122,500,000277,500,000Beban Depresiasi52,500,0002012350,000,000570,000,000170,000,000192,500,000207,500,000Akumulasi Depresiasi - Mesin52,500,0002013350,000,000570,000,000170,000,000262,500,000137,500,0002014350,000,000570,000,000170,000,000332,500,00067,500,0002015350,000,000570,000,0000.2517,500,000350,000,00050,000,000