Process Costing with Standard Costs and Hybrid Costing System

        Companies may prefer to use standard rather than actual costs for inventory valuation purposes. Actual costing requires that a new production cost be computed each period. Once a production process is established, however, the “new” costs are often not materially different from the “old” costs, so standards for each cost component can be developed and used as benchmarks to simplify the costing process and eliminate periodic cost recomputa- tions. Standards should be reviewed, and possibly revised, at a minimum of once per year to keep quantities and amounts current.

     EUP calculations for standard process costing are identical to those of FIFO process costing. Unlike the WA method, the emphasis of both standard costing and FIFO are on the measurement and control of current production activities and current period costs. The WA method commingles prior and current period units and costs, which reduces the emphasis on current effort that standard costing is intended to represent and measure.

        Use of standard quantities and costs allows material, labor, and overhead variances to be computed during the period. To illustrate the differences between using actual and standard process costing, the Flame 'N Scent example is continued. The company’s April production and per-unit standard cost information is given in Exhibit 6–10. Beginning inventory cost data must be restated from the original to reflect standard costs and to demonstrate the effect of consistent use of standard costs over successive periods. Beginning WIP Inventory consisted of 10,000 units that were fully complete as to material and 40 percent complete as to conversion. 

Hybrid Costing Systems

        Many companies now customize what were previously mass-produced items. In such cir- cumstances, neither a job order nor process costing technique is perfectly suited to attach costs to output. Thus, companies may design a hybrid costing system that is appropriate for their particular processing situation. A hybrid costing system combines characteristics of both job order and process costing systems. A hybrid system would be used, for example, in a manufacturing environment in which various product lines have different direct materials but similar processing techniques.

       To illustrate the need for hybrid systems, assume that you order an automobile with the following options: heated leather seats, a Bose stereo system, an iPod plug-in, and pearl- ized paint. Costs of these options must be traced specifically to your car, but the assembly processes for all cars produced by the plant are similar. A hybrid system allows the job order costing feature of tracing direct material to specific jobs to be combined with the process costing feature of averaging labor and overhead costs over all homogeneous production to derive the total cost of your automobile. It would not be feasible to use a job order costing system to trace labor or overhead cost to your car individually, and it would be improper to average the costs of your options over all the cars produced during the period.

        A hybrid costing system may be appropriate for companies producing items such as furniture, clothing, and special-order computers. In each instance, numerous kinds of raw materials could be used to create similar output. A table may be made from oak, teak, or mahogany; a blouse may be made from silk, cotton, or polyester; and computers may have different size hard drives and other internal components. The material cost for a batch run would be traced separately, but the production process of the batch is repetitive.

       Hybrid costing systems provide a more accurate accounting picture of the actual manu- facturing activities in certain companies. Job order costing and process costing are two ends of a continuum and, as is typically the case for any continuum, neither end is necessarily the norm. As the use of flexible manufacturing processes increases, so will the use of hybrid costing systems.

For more details, please read the script below  ⇩ 💻 

Process Costing - Weighted Average and First-In, First-Out, Process Costing Methods

Introduction

        Companies choose product costing systems based, in part, on the nature of the products manufactured and customers served. Companies manufacturing products or performing services that conform to distinct customer specifications and are made in limited quantities use job order costing. However, some companies manufacture products in a continuous flow process or in batches of output containing units that are all basically identical. For example, Kellogg’s produces Rice Krispies in batches, and all “rice puffs” in each batch are the same. For Kellogg’s Pop-Tarts, the external pastry is the same for all batches, but the flavoring inside may differ or some external pastries may be frosted while others are not. Kellogg’s uses a process costing rather than a job order costing system to accumulate and assign costs to units of production. Manufacturers of food products, bricks, gasoline, candles, and paper, among many other types of firms, commonly use the process costing method.

          Both job order and process costing systems accumulate costs by cost component in each production department. However, the two systems assign costs to departmental output differently. In a job order system, costs are assigned to specific jobs and, if possible, to the units contained within each job. Process costing uses an averaging technique to assign costs to units produced during the period. In both systems, unit costs are transferred between departments as goods flow from one department to the next so that a total production cost can be accumulated.

          This chapter first illustrates the weighted average (WA) and first-in, first-out (FIFO) methods of calculating unit cost in a process costing system. These two methods differ only in the treatment of beginning Work in Process (WIP) Inventory units and costs. After unit cost has been determined, a total cost is assigned to (1) units transferred out of a depart- ment and (2) that department’s ending WIP Inventory.

       The chapter also describes standard cost process costing and hybrid systems. Standard costing systems are an often-used simplification of the FIFO process costing system. Hybrid systems are used in some companies that customize products that would commonly be accounted for using a process costing system. Appendix 1 provides alternative computa- tions for equivalent unit of product calculations. Appendix 2 briefly introduces the issue of accounting for spoilage in a process costing system.

Introduction to Process Costing

        Assigning costs to product units requires the use of an averaging process. In the easiest situation, a product’s actual unit cost is found by dividing a period’s departmental production costs by that period’s departmental production quantityas expressed by the following formula: Unit Cost = Production Costs/Production Quantity.

Production Costs: The Numerator

          The formula numerator is obtained by accumulating departmental costs incurred in a single period. Because most companies make more than one type of product, costs must be accumu- lated by product within each department. The accumulation can occur by using either sepa- rate WIP Inventory accounts for each product or a single WIP Inventory control account that is supported by detailed subsidiary ledgers containing specific product information.

         To illustrate, Flame 'N Scent manufactures scented candles for two different groups of customers. The company periodically contracts to make custom candles for client promo- tional activities in addition to its daily operations of making votive as well as 7- and 12-inch taper candles. For specialty candle production, Flame 'N Scent uses job order costing to accumulate direct material and direct labor costs associated with each distinctive order and assigns those costs directly to the individual customer’s job; overhead is allocated using a predetermined overhead rate. After each job is completed, the total material, labor, and allocated overhead costs are known and job cost can be determined. In contrast, for its basic product lines, Flame 'N Scent uses a process costing system to accumulate periodic costs for each department and each product type. Because the company manufactures several types of candles each period, the costs assignable to each product type must be individually desig- nated and attached to the specific production runs. Production run costs are then assigned to the units processed during the period.

Production Quantity: The Denominator

        The denominator in the unit cost formula represents total departmental production for the period. If all units started during a period were 100 percent complete at the end of the period, units could simply be counted to obtain the denominator. In most production processes, however, partially completed units comprise WIP Inventory at the end of one period and become the partially completed beginning WIP Inventory of the next period. Process costing assigns costs to both fully and partially completed units by mathematically converting partially completed units to equivalent whole units. 

        Units in beginning WIP Inventory were started last period but will be completed dur-ing the current period. This two-period production sequence means that some costs for the units in beginning inventory were incurred last period and additional costs for those units will be incurred in the current period. Additionally, the partially completed units in ending WIP Inventory were started in the current period but will not be completed until next period. Therefore, some of the current period costs should attach to the units in end- ing WIP Inventory, and more costs will be incurred and should attach next period. This production sequence is illustrated in Exhibit 6–2 (p. 214).

      Ending WIP Inventory units must be physically inspected to determine the percentages of completion for direct material, direct labor, and overhead for the current period. One hundred percent minus these percentages represents the proportion of work to be completed in a future period. Inspection at the end of last period provided informa- tion on the proportion of work that needed to be completed this period on beginning WIP Inventory.

For more details, please read the script below  ⇩ 💻

HPP LIFO

Silahkan disimak dengan baik pembahasan berikut ini:

Evaluasi

Pilihlah soal praktikum di bawah ini sesuai NDH anda masing-masing dan kerjakanlah dengan baik dan benar :

   KODE SOAL = 101 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 10,100 Unit; @ 454,500 /Unit 05/11/2021 ; Pembelian 10,200 Unit; @ 455,500 /Unit 09/11/2021 ; Penjualan 10,100 Unit; @ 460,500 /Unit 13/11/2021 ; Penjualan 5,050 Unit; @ 460,500 /Unit 17/11/2021 ; Pembelian 20,200 Unit; @ 456,500 /Unit 21/11/2021 ; Pembelian 2,575 Unit; @ 457,500 /Unit 25/11/2021 ; Penjualan 5,150 Unit; @ 462,500 /Unit 31/11/2021 ; Penjualan 10,100 Unit; @ 463,500 /Unit KODE SOAL = 105 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 10,500 Unit; @ 472,500 /Unit 05/11/2021 ; Pembelian 10,600 Unit; @ 473,500 /Unit 09/11/2021 ; Penjualan 10,500 Unit; @ 478,500 /Unit 13/11/2021 ; Penjualan 5,250 Unit; @ 478,500 /Unit 17/11/2021 ; Pembelian 21,000 Unit; @ 474,500 /Unit 21/11/2021 ; Pembelian 2,675 Unit; @ 475,500 /Unit 25/11/2021 ; Penjualan 5,350 Unit; @ 480,500 /Unit 31/11/2021 ; Penjualan 10,500 Unit; @ 481,500 /Unit KODE SOAL = 109 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 10,900 Unit; @ 490,500 /Unit 05/11/2021 ; Pembelian 11,000 Unit; @ 491,500 /Unit 09/11/2021 ; Penjualan 10,900 Unit; @ 496,500 /Unit 13/11/2021 ; Penjualan 5,450 Unit; @ 496,500 /Unit 17/11/2021 ; Pembelian 21,800 Unit; @ 492,500 /Unit 21/11/2021 ; Pembelian 2,775 Unit; @ 493,500 /Unit 25/11/2021 ; Penjualan 5,550 Unit; @ 498,500 /Unit 31/11/2021 ; Penjualan 10,900 Unit; @ 499,500 /Unit KODE SOAL = 113 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 11,300 Unit; @ 508,500 /Unit 05/11/2021 ; Pembelian 11,400 Unit; @ 509,500 /Unit 09/11/2021 ; Penjualan 11,300 Unit; @ 514,500 /Unit 13/11/2021 ; Penjualan 5,650 Unit; @ 514,500 /Unit 17/11/2021 ; Pembelian 22,600 Unit; @ 510,500 /Unit 21/11/2021 ; Pembelian 2,875 Unit; @ 511,500 /Unit 25/11/2021 ; Penjualan 5,750 Unit; @ 516,500 /Unit 31/11/2021 ; Penjualan 11,300 Unit; @ 517,500 /Unit KODE SOAL = 117 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 11,700 Unit; @ 526,500 /Unit 05/11/2021 ; Pembelian 11,800 Unit; @ 527,500 /Unit 09/11/2021 ; Penjualan 11,700 Unit; @ 532,500 /Unit 13/11/2021 ; Penjualan 5,850 Unit; @ 532,500 /Unit 17/11/2021 ; Pembelian 23,400 Unit; @ 528,500 /Unit 21/11/2021 ; Pembelian 2,975 Unit; @ 529,500 /Unit 25/11/2021 ; Penjualan 5,950 Unit; @ 534,500 /Unit 31/11/2021 ; Penjualan 11,700 Unit; @ 535,500 /Unit KODE SOAL = 121 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 12,100 Unit; @ 544,500 /Unit 05/11/2021 ; Pembelian 12,200 Unit; @ 545,500 /Unit 09/11/2021 ; Penjualan 12,100 Unit; @ 550,500 /Unit 13/11/2021 ; Penjualan 6,050 Unit; @ 550,500 /Unit 17/11/2021 ; Pembelian 24,200 Unit; @ 546,500 /Unit 21/11/2021 ; Pembelian 3,075 Unit; @ 547,500 /Unit 25/11/2021 ; Penjualan 6,150 Unit; @ 552,500 /Unit 31/11/2021 ; Penjualan 12,100 Unit; @ 553,500 /Unit KODE SOAL = 125 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 12,500 Unit; @ 562,500 /Unit 05/11/2021 ; Pembelian 12,600 Unit; @ 563,500 /Unit 09/11/2021 ; Penjualan 12,500 Unit; @ 568,500 /Unit 13/11/2021 ; Penjualan 6,250 Unit; @ 568,500 /Unit 17/11/2021 ; Pembelian 25,000 Unit; @ 564,500 /Unit 21/11/2021 ; Pembelian 3,175 Unit; @ 565,500 /Unit 25/11/2021 ; Penjualan 6,350 Unit; @ 570,500 /Unit 31/11/2021 ; Penjualan 12,500 Unit; @ 571,500 /Unit KODE SOAL = 129 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 12,900 Unit; @ 580,500 /Unit 05/11/2021 ; Pembelian 13,000 Unit; @ 581,500 /Unit 09/11/2021 ; Penjualan 12,900 Unit; @ 586,500 /Unit 13/11/2021 ; Penjualan 6,450 Unit; @ 586,500 /Unit 17/11/2021 ; Pembelian 25,800 Unit; @ 582,500 /Unit 21/11/2021 ; Pembelian 3,275 Unit; @ 583,500 /Unit 25/11/2021 ; Penjualan 6,550 Unit; @ 588,500 /Unit 31/11/2021 ; Penjualan 12,900 Unit; @ 589,500 /Unit KODE SOAL = 133 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 13,300 Unit; @ 598,500 /Unit 05/11/2021 ; Pembelian 13,400 Unit; @ 599,500 /Unit 09/11/2021 ; Penjualan 13,300 Unit; @ 604,500 /Unit 13/11/2021 ; Penjualan 6,650 Unit; @ 604,500 /Unit 17/11/2021 ; Pembelian 26,600 Unit; @ 600,500 /Unit 21/11/2021 ; Pembelian 3,375 Unit; @ 601,500 /Unit 25/11/2021 ; Penjualan 6,750 Unit; @ 606,500 /Unit 31/11/2021 ; Penjualan 13,300 Unit; @ 607,500 /Unit KODE SOAL = 137 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 13,700 Unit; @ 616,500 /Unit 05/11/2021 ; Pembelian 13,800 Unit; @ 617,500 /Unit 09/11/2021 ; Penjualan 13,700 Unit; @ 622,500 /Unit 13/11/2021 ; Penjualan 6,850 Unit; @ 622,500 /Unit 17/11/2021 ; Pembelian 27,400 Unit; @ 618,500 /Unit 21/11/2021 ; Pembelian 3,475 Unit; @ 619,500 /Unit 25/11/2021 ; Penjualan 6,950 Unit; @ 624,500 /Unit 31/11/2021 ; Penjualan 13,700 Unit; @ 625,500 /Unit KODE SOAL = 141 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 14,100 Unit; @ 634,500 /Unit 05/11/2021 ; Pembelian 14,200 Unit; @ 635,500 /Unit 09/11/2021 ; Penjualan 14,100 Unit; @ 640,500 /Unit 13/11/2021 ; Penjualan 7,050 Unit; @ 640,500 /Unit 17/11/2021 ; Pembelian 28,200 Unit; @ 636,500 /Unit 21/11/2021 ; Pembelian 3,575 Unit; @ 637,500 /Unit 25/11/2021 ; Penjualan 7,150 Unit; @ 642,500 /Unit 31/11/2021 ; Penjualan 14,100 Unit; @ 643,500 /Unit KODE SOAL = 145 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 14,500 Unit; @ 652,500 /Unit 05/11/2021 ; Pembelian 14,600 Unit; @ 653,500 /Unit 09/11/2021 ; Penjualan 14,500 Unit; @ 658,500 /Unit 13/11/2021 ; Penjualan 7,250 Unit; @ 658,500 /Unit 17/11/2021 ; Pembelian 29,000 Unit; @ 654,500 /Unit 21/11/2021 ; Pembelian 3,675 Unit; @ 655,500 /Unit 25/11/2021 ; Penjualan 7,350 Unit; @ 660,500 /Unit 31/11/2021 ; Penjualan 14,500 Unit; @ 661,500 /Unit KODE SOAL = 149 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 14,900 Unit; @ 670,500 /Unit 05/11/2021 ; Pembelian 15,000 Unit; @ 671,500 /Unit 09/11/2021 ; Penjualan 14,900 Unit; @ 676,500 /Unit 13/11/2021 ; Penjualan 7,450 Unit; @ 676,500 /Unit 17/11/2021 ; Pembelian 29,800 Unit; @ 672,500 /Unit 21/11/2021 ; Pembelian 3,775 Unit; @ 673,500 /Unit 25/11/2021 ; Penjualan 7,550 Unit; @ 678,500 /Unit 31/11/2021 ; Penjualan 14,900 Unit; @ 679,500 /Unit KODE SOAL = 153 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 15,300 Unit; @ 688,500 /Unit 05/11/2021 ; Pembelian 15,400 Unit; @ 689,500 /Unit 09/11/2021 ; Penjualan 15,300 Unit; @ 694,500 /Unit 13/11/2021 ; Penjualan 7,650 Unit; @ 694,500 /Unit 17/11/2021 ; Pembelian 30,600 Unit; @ 690,500 /Unit 21/11/2021 ; Pembelian 3,875 Unit; @ 691,500 /Unit 25/11/2021 ; Penjualan 7,750 Unit; @ 696,500 /Unit 31/11/2021 ; Penjualan 15,300 Unit; @ 697,500 /Unit KODE SOAL = 157 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 15,700 Unit; @ 706,500 /Unit 05/11/2021 ; Pembelian 15,800 Unit; @ 707,500 /Unit 09/11/2021 ; Penjualan 15,700 Unit; @ 712,500 /Unit 13/11/2021 ; Penjualan 7,850 Unit; @ 712,500 /Unit 17/11/2021 ; Pembelian 31,400 Unit; @ 708,500 /Unit 21/11/2021 ; Pembelian 3,975 Unit; @ 709,500 /Unit 25/11/2021 ; Penjualan 7,950 Unit; @ 714,500 /Unit 31/11/2021 ; Penjualan 15,700 Unit; @ 715,500 /Unit KODE SOAL = 161 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 16,100 Unit; @ 724,500 /Unit 05/11/2021 ; Pembelian 16,200 Unit; @ 725,500 /Unit 09/11/2021 ; Penjualan 16,100 Unit; @ 730,500 /Unit 13/11/2021 ; Penjualan 8,050 Unit; @ 730,500 /Unit 17/11/2021 ; Pembelian 32,200 Unit; @ 726,500 /Unit 21/11/2021 ; Pembelian 4,075 Unit; @ 727,500 /Unit 25/11/2021 ; Penjualan 8,150 Unit; @ 732,500 /Unit 31/11/2021 ; Penjualan 16,100 Unit; @ 733,500 /Unit KODE SOAL = 165 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 16,500 Unit; @ 742,500 /Unit 05/11/2021 ; Pembelian 16,600 Unit; @ 743,500 /Unit 09/11/2021 ; Penjualan 16,500 Unit; @ 748,500 /Unit 13/11/2021 ; Penjualan 8,250 Unit; @ 748,500 /Unit 17/11/2021 ; Pembelian 33,000 Unit; @ 744,500 /Unit 21/11/2021 ; Pembelian 4,175 Unit; @ 745,500 /Unit 25/11/2021 ; Penjualan 8,350 Unit; @ 750,500 /Unit 31/11/2021 ; Penjualan 16,500 Unit; @ 751,500 /Unit KODE SOAL = 169 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 16,900 Unit; @ 760,500 /Unit 05/11/2021 ; Pembelian 17,000 Unit; @ 761,500 /Unit 09/11/2021 ; Penjualan 16,900 Unit; @ 766,500 /Unit 13/11/2021 ; Penjualan 8,450 Unit; @ 766,500 /Unit 17/11/2021 ; Pembelian 33,800 Unit; @ 762,500 /Unit 21/11/2021 ; Pembelian 4,275 Unit; @ 763,500 /Unit 25/11/2021 ; Penjualan 8,550 Unit; @ 768,500 /Unit 31/11/2021 ; Penjualan 16,900 Unit; @ 769,500 /Unit KODE SOAL = 173 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 17,300 Unit; @ 778,500 /Unit 05/11/2021 ; Pembelian 17,400 Unit; @ 779,500 /Unit 09/11/2021 ; Penjualan 17,300 Unit; @ 784,500 /Unit 13/11/2021 ; Penjualan 8,650 Unit; @ 784,500 /Unit 17/11/2021 ; Pembelian 34,600 Unit; @ 780,500 /Unit 21/11/2021 ; Pembelian 4,375 Unit; @ 781,500 /Unit 25/11/2021 ; Penjualan 8,750 Unit; @ 786,500 /Unit 31/11/2021 ; Penjualan 17,300 Unit; @ 787,500 /Unit KODE SOAL = 177 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 17,700 Unit; @ 796,500 /Unit 05/11/2021 ; Pembelian 17,800 Unit; @ 797,500 /Unit 09/11/2021 ; Penjualan 17,700 Unit; @ 802,500 /Unit 13/11/2021 ; Penjualan 8,850 Unit; @ 802,500 /Unit 17/11/2021 ; Pembelian 35,400 Unit; @ 798,500 /Unit 21/11/2021 ; Pembelian 4,475 Unit; @ 799,500 /Unit 25/11/2021 ; Penjualan 8,950 Unit; @ 804,500 /Unit 31/11/2021 ; Penjualan 17,700 Unit; @ 805,500 /Unit KODE SOAL = 181 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 18,100 Unit; @ 814,500 /Unit 05/11/2021 ; Pembelian 18,200 Unit; @ 815,500 /Unit 09/11/2021 ; Penjualan 18,100 Unit; @ 820,500 /Unit 13/11/2021 ; Penjualan 9,050 Unit; @ 820,500 /Unit 17/11/2021 ; Pembelian 36,200 Unit; @ 816,500 /Unit 21/11/2021 ; Pembelian 4,575 Unit; @ 817,500 /Unit 25/11/2021 ; Penjualan 9,150 Unit; @ 822,500 /Unit 31/11/2021 ; Penjualan 18,100 Unit; @ 823,500 /Unit KODE SOAL = 185 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 18,500 Unit; @ 832,500 /Unit 05/11/2021 ; Pembelian 18,600 Unit; @ 833,500 /Unit 09/11/2021 ; Penjualan 18,500 Unit; @ 838,500 /Unit 13/11/2021 ; Penjualan 9,250 Unit; @ 838,500 /Unit 17/11/2021 ; Pembelian 37,000 Unit; @ 834,500 /Unit 21/11/2021 ; Pembelian 4,675 Unit; @ 835,500 /Unit 25/11/2021 ; Penjualan 9,350 Unit; @ 840,500 /Unit 31/11/2021 ; Penjualan 18,500 Unit; @ 841,500 /Unit KODE SOAL = 189 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 18,900 Unit; @ 850,500 /Unit 05/11/2021 ; Pembelian 19,000 Unit; @ 851,500 /Unit 09/11/2021 ; Penjualan 18,900 Unit; @ 856,500 /Unit 13/11/2021 ; Penjualan 9,450 Unit; @ 856,500 /Unit 17/11/2021 ; Pembelian 37,800 Unit; @ 852,500 /Unit 21/11/2021 ; Pembelian 4,775 Unit; @ 853,500 /Unit 25/11/2021 ; Penjualan 9,550 Unit; @ 858,500 /Unit 31/11/2021 ; Penjualan 18,900 Unit; @ 859,500 /Unit KODE SOAL = 193 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 19,300 Unit; @ 868,500 /Unit 05/11/2021 ; Pembelian 19,400 Unit; @ 869,500 /Unit 09/11/2021 ; Penjualan 19,300 Unit; @ 874,500 /Unit 13/11/2021 ; Penjualan 9,650 Unit; @ 874,500 /Unit 17/11/2021 ; Pembelian 38,600 Unit; @ 870,500 /Unit 21/11/2021 ; Pembelian 4,875 Unit; @ 871,500 /Unit 25/11/2021 ; Penjualan 9,750 Unit; @ 876,500 /Unit 31/11/2021 ; Penjualan 19,300 Unit; @ 877,500 /Unit KODE SOAL = 197 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 19,700 Unit; @ 886,500 /Unit 05/11/2021 ; Pembelian 19,800 Unit; @ 887,500 /Unit 09/11/2021 ; Penjualan 19,700 Unit; @ 892,500 /Unit 13/11/2021 ; Penjualan 9,850 Unit; @ 892,500 /Unit 17/11/2021 ; Pembelian 39,400 Unit; @ 888,500 /Unit 21/11/2021 ; Pembelian 4,975 Unit; @ 889,500 /Unit 25/11/2021 ; Penjualan 9,950 Unit; @ 894,500 /Unit 31/11/2021 ; Penjualan 19,700 Unit; @ 895,500 /Unit KODE SOAL = 201 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 20,100 Unit; @ 904,500 /Unit 05/11/2021 ; Pembelian 20,200 Unit; @ 905,500 /Unit 09/11/2021 ; Penjualan 20,100 Unit; @ 910,500 /Unit 13/11/2021 ; Penjualan 10,050 Unit; @ 910,500 /Unit 17/11/2021 ; Pembelian 40,200 Unit; @ 906,500 /Unit 21/11/2021 ; Pembelian 5,075 Unit; @ 907,500 /Unit 25/11/2021 ; Penjualan 10,150 Unit; @ 912,500 /Unit 31/11/2021 ; Penjualan 20,100 Unit; @ 913,500 /Unit KODE SOAL = 205 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 20,500 Unit; @ 922,500 /Unit 05/11/2021 ; Pembelian 20,600 Unit; @ 923,500 /Unit 09/11/2021 ; Penjualan 20,500 Unit; @ 928,500 /Unit 13/11/2021 ; Penjualan 10,250 Unit; @ 928,500 /Unit 17/11/2021 ; Pembelian 41,000 Unit; @ 924,500 /Unit 21/11/2021 ; Pembelian 5,175 Unit; @ 925,500 /Unit 25/11/2021 ; Penjualan 10,350 Unit; @ 930,500 /Unit 31/11/2021 ; Penjualan 20,500 Unit; @ 931,500 /Unit KODE SOAL = 209 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 20,900 Unit; @ 940,500 /Unit 05/11/2021 ; Pembelian 21,000 Unit; @ 941,500 /Unit 09/11/2021 ; Penjualan 20,900 Unit; @ 946,500 /Unit 13/11/2021 ; Penjualan 10,450 Unit; @ 946,500 /Unit 17/11/2021 ; Pembelian 41,800 Unit; @ 942,500 /Unit 21/11/2021 ; Pembelian 5,275 Unit; @ 943,500 /Unit 25/11/2021 ; Penjualan 10,550 Unit; @ 948,500 /Unit 31/11/2021 ; Penjualan 20,900 Unit; @ 949,500 /Unit KODE SOAL = 213 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 21,300 Unit; @ 958,500 /Unit 05/11/2021 ; Pembelian 21,400 Unit; @ 959,500 /Unit 09/11/2021 ; Penjualan 21,300 Unit; @ 964,500 /Unit 13/11/2021 ; Penjualan 10,650 Unit; @ 964,500 /Unit 17/11/2021 ; Pembelian 42,600 Unit; @ 960,500 /Unit 21/11/2021 ; Pembelian 5,375 Unit; @ 961,500 /Unit 25/11/2021 ; Penjualan 10,750 Unit; @ 966,500 /Unit 31/11/2021 ; Penjualan 21,300 Unit; @ 967,500 /Unit KODE SOAL = 217 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 21,700 Unit; @ 976,500 /Unit 05/11/2021 ; Pembelian 21,800 Unit; @ 977,500 /Unit 09/11/2021 ; Penjualan 21,700 Unit; @ 982,500 /Unit 13/11/2021 ; Penjualan 10,850 Unit; @ 982,500 /Unit 17/11/2021 ; Pembelian 43,400 Unit; @ 978,500 /Unit 21/11/2021 ; Pembelian 5,475 Unit; @ 979,500 /Unit 25/11/2021 ; Penjualan 10,950 Unit; @ 984,500 /Unit 31/11/2021 ; Penjualan 21,700 Unit; @ 985,500 /Unit KODE SOAL = 221 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 22,100 Unit; @ 994,500 /Unit 05/11/2021 ; Pembelian 22,200 Unit; @ 995,500 /Unit 09/11/2021 ; Penjualan 22,100 Unit; @ 1,000,500 /Unit 13/11/2021 ; Penjualan 11,050 Unit; @ 1,000,500 /Unit 17/11/2021 ; Pembelian 44,200 Unit; @ 996,500 /Unit 21/11/2021 ; Pembelian 5,575 Unit; @ 997,500 /Unit 25/11/2021 ; Penjualan 11,150 Unit; @ 1,002,500 /Unit 31/11/2021 ; Penjualan 22,100 Unit; @ 1,003,500 /Unit KODE SOAL = 225 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 22,500 Unit; @ 1,012,500 /Unit 05/11/2021 ; Pembelian 22,600 Unit; @ 1,013,500 /Unit 09/11/2021 ; Penjualan 22,500 Unit; @ 1,018,500 /Unit 13/11/2021 ; Penjualan 11,250 Unit; @ 1,018,500 /Unit 17/11/2021 ; Pembelian 45,000 Unit; @ 1,014,500 /Unit 21/11/2021 ; Pembelian 5,675 Unit; @ 1,015,500 /Unit 25/11/2021 ; Penjualan 11,350 Unit; @ 1,020,500 /Unit 31/11/2021 ; Penjualan 22,500 Unit; @ 1,021,500 /Unit KODE SOAL = 229 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 22,900 Unit; @ 1,030,500 /Unit 05/11/2021 ; Pembelian 23,000 Unit; @ 1,031,500 /Unit 09/11/2021 ; Penjualan 22,900 Unit; @ 1,036,500 /Unit 13/11/2021 ; Penjualan 11,450 Unit; @ 1,036,500 /Unit 17/11/2021 ; Pembelian 45,800 Unit; @ 1,032,500 /Unit 21/11/2021 ; Pembelian 5,775 Unit; @ 1,033,500 /Unit 25/11/2021 ; Penjualan 11,550 Unit; @ 1,038,500 /Unit 31/11/2021 ; Penjualan 22,900 Unit; @ 1,039,500 /Unit KODE SOAL = 233 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 23,300 Unit; @ 1,048,500 /Unit 05/11/2021 ; Pembelian 23,400 Unit; @ 1,049,500 /Unit 09/11/2021 ; Penjualan 23,300 Unit; @ 1,054,500 /Unit 13/11/2021 ; Penjualan 11,650 Unit; @ 1,054,500 /Unit 17/11/2021 ; Pembelian 46,600 Unit; @ 1,050,500 /Unit 21/11/2021 ; Pembelian 5,875 Unit; @ 1,051,500 /Unit 25/11/2021 ; Penjualan 11,750 Unit; @ 1,056,500 /Unit 31/11/2021 ; Penjualan 23,300 Unit; @ 1,057,500 /Unit KODE SOAL = 237 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 23,700 Unit; @ 1,066,500 /Unit 05/11/2021 ; Pembelian 23,800 Unit; @ 1,067,500 /Unit 09/11/2021 ; Penjualan 23,700 Unit; @ 1,072,500 /Unit 13/11/2021 ; Penjualan 11,850 Unit; @ 1,072,500 /Unit 17/11/2021 ; Pembelian 47,400 Unit; @ 1,068,500 /Unit 21/11/2021 ; Pembelian 5,975 Unit; @ 1,069,500 /Unit 25/11/2021 ; Penjualan 11,950 Unit; @ 1,074,500 /Unit 31/11/2021 ; Penjualan 23,700 Unit; @ 1,075,500 /Unit KODE SOAL = 241 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 24,100 Unit; @ 1,084,500 /Unit 05/11/2021 ; Pembelian 24,200 Unit; @ 1,085,500 /Unit 09/11/2021 ; Penjualan 24,100 Unit; @ 1,090,500 /Unit 13/11/2021 ; Penjualan 12,050 Unit; @ 1,090,500 /Unit 17/11/2021 ; Pembelian 48,200 Unit; @ 1,086,500 /Unit 21/11/2021 ; Pembelian 6,075 Unit; @ 1,087,500 /Unit 25/11/2021 ; Penjualan 12,150 Unit; @ 1,092,500 /Unit 31/11/2021 ; Penjualan 24,100 Unit; @ 1,093,500 /Unit KODE SOAL = 245 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 24,500 Unit; @ 1,102,500 /Unit 05/11/2021 ; Pembelian 24,600 Unit; @ 1,103,500 /Unit 09/11/2021 ; Penjualan 24,500 Unit; @ 1,108,500 /Unit 13/11/2021 ; Penjualan 12,250 Unit; @ 1,108,500 /Unit 17/11/2021 ; Pembelian 49,000 Unit; @ 1,104,500 /Unit 21/11/2021 ; Pembelian 6,175 Unit; @ 1,105,500 /Unit 25/11/2021 ; Penjualan 12,350 Unit; @ 1,110,500 /Unit 31/11/2021 ; Penjualan 24,500 Unit; @ 1,111,500 /Unit KODE SOAL = 249 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 24,900 Unit; @ 1,120,500 /Unit 05/11/2021 ; Pembelian 25,000 Unit; @ 1,121,500 /Unit 09/11/2021 ; Penjualan 24,900 Unit; @ 1,126,500 /Unit 13/11/2021 ; Penjualan 12,450 Unit; @ 1,126,500 /Unit 17/11/2021 ; Pembelian 49,800 Unit; @ 1,122,500 /Unit 21/11/2021 ; Pembelian 6,275 Unit; @ 1,123,500 /Unit 25/11/2021 ; Penjualan 12,550 Unit; @ 1,128,500 /Unit 31/11/2021 ; Penjualan 24,900 Unit; @ 1,129,500 /Unit KODE SOAL = 253 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 25,300 Unit; @ 1,138,500 /Unit 05/11/2021 ; Pembelian 25,400 Unit; @ 1,139,500 /Unit 09/11/2021 ; Penjualan 25,300 Unit; @ 1,144,500 /Unit 13/11/2021 ; Penjualan 12,650 Unit; @ 1,144,500 /Unit 17/11/2021 ; Pembelian 50,600 Unit; @ 1,140,500 /Unit 21/11/2021 ; Pembelian 6,375 Unit; @ 1,141,500 /Unit 25/11/2021 ; Penjualan 12,750 Unit; @ 1,146,500 /Unit 31/11/2021 ; Penjualan 25,300 Unit; @ 1,147,500 /Unit KODE SOAL = 257 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 25,700 Unit; @ 1,156,500 /Unit 05/11/2021 ; Pembelian 25,800 Unit; @ 1,157,500 /Unit 09/11/2021 ; Penjualan 25,700 Unit; @ 1,162,500 /Unit 13/11/2021 ; Penjualan 12,850 Unit; @ 1,162,500 /Unit 17/11/2021 ; Pembelian 51,400 Unit; @ 1,158,500 /Unit 21/11/2021 ; Pembelian 6,475 Unit; @ 1,159,500 /Unit 25/11/2021 ; Penjualan 12,950 Unit; @ 1,164,500 /Unit 31/11/2021 ; Penjualan 25,700 Unit; @ 1,165,500 /Unit 

Instruksi:

1. Silahkan download Part 5. Format LIFO dan Bukti Belajar

2. Kerjakanlah dengan baik dan benar berdasarkan NDH anda masing-masing

3. Input jawaban anda, pada file Format yang telah disediakan di atas

4. Mahasiswa yang tidak menggunakan format yang telah disediakan TIDAK DINILAI

5. Upload jawaban anda sesuai format di atas dan bukti belajar

6. Ingat ada 2 (dua) file yang anda harus upload yaitu file Ms. Excel (sesuai format) dan file Ms. Word (Bukti Belajar).

Kerjakan sesuai pembahasan pada video di atas

Selamat Bekerja

“Salam Sukses”

Last update: Selasa, 6 Juli 2021

Today’s date:

HPP Periodik

Silahkan disimak dengan baik pembahasan berikut ini:

Evaluasi

Pilihlah soal praktikum di bawah ini sesuai NDH anda masing-masing dan kerjakanlah dengan baik dan benar :

 NDH : 1 . KODE SOAL : 21

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp42.000.000

 Pembelian  Rp210.000.000

 Ongkos Angkut Pembelian Rp15.120.000

 Retur Pembelian Rp5.775.000

 Potongan Pembelian Rp5.040.000

 Diskon Pembelian Rp3.150.000

 Persediaan Akhir Rp45.830.000

 NDH : 2 . KODE SOAL : 25

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp50.000.000

 Pembelian  Rp250.000.000

 Ongkos Angkut Pembelian Rp18.000.000

 Retur Pembelian Rp6.875.000

 Potongan Pembelian Rp6.000.000

 Diskon Pembelian Rp3.750.000

 Persediaan Akhir Rp54.550.000

 NDH : 3 . KODE SOAL : 29

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp58.000.000

 Pembelian  Rp290.000.000

 Ongkos Angkut Pembelian Rp20.880.000

 Retur Pembelian Rp7.975.000

 Potongan Pembelian Rp6.960.000

 Diskon Pembelian Rp4.350.000

 Persediaan Akhir Rp63.280.000

 NDH : 4 . KODE SOAL : 33

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp66.000.000

 Pembelian  Rp330.000.000

 Ongkos Angkut Pembelian Rp23.760.000

 Retur Pembelian Rp9.075.000

 Potongan Pembelian Rp7.920.000

 Diskon Pembelian Rp4.950.000

 Persediaan Akhir Rp72.010.000

 NDH : 5 . KODE SOAL : 37

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp74.000.000

 Pembelian  Rp370.000.000

 Ongkos Angkut Pembelian Rp26.640.000

 Retur Pembelian Rp10.175.000

 Potongan Pembelian Rp8.880.000

 Diskon Pembelian Rp5.550.000

 Persediaan Akhir Rp80.740.000

 NDH : 6 . KODE SOAL : 41

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp82.000.000

 Pembelian  Rp410.000.000

 Ongkos Angkut Pembelian Rp29.520.000

 Retur Pembelian Rp11.275.000

 Potongan Pembelian Rp9.840.000

 Diskon Pembelian Rp6.150.000

 Persediaan Akhir Rp89.460.000

 NDH : 7 . KODE SOAL : 45

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp90.000.000

 Pembelian  Rp450.000.000

 Ongkos Angkut Pembelian Rp32.400.000

 Retur Pembelian Rp12.375.000

 Potongan Pembelian Rp10.800.000

 Diskon Pembelian Rp6.750.000

 Persediaan Akhir Rp98.190.000

 NDH : 8 . KODE SOAL : 49

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp98.000.000

 Pembelian  Rp490.000.000

 Ongkos Angkut Pembelian Rp35.280.000

 Retur Pembelian Rp13.475.000

 Potongan Pembelian Rp11.760.000

 Diskon Pembelian Rp7.350.000

 Persediaan Akhir Rp106.920.000

 NDH : 9 . KODE SOAL : 53

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp106.000.000

 Pembelian  Rp530.000.000

 Ongkos Angkut Pembelian Rp38.160.000

 Retur Pembelian Rp14.575.000

 Potongan Pembelian Rp12.720.000

 Diskon Pembelian Rp7.950.000

 Persediaan Akhir Rp115.650.000

 NDH : 10 . KODE SOAL : 57

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp114.000.000

 Pembelian  Rp570.000.000

 Ongkos Angkut Pembelian Rp41.040.000

 Retur Pembelian Rp15.675.000

 Potongan Pembelian Rp13.680.000

 Diskon Pembelian Rp8.550.000

 Persediaan Akhir Rp124.380.000

 NDH : 11 . KODE SOAL : 61

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp122.000.000

 Pembelian  Rp610.000.000

 Ongkos Angkut Pembelian Rp43.920.000

 Retur Pembelian Rp16.775.000

 Potongan Pembelian Rp14.640.000

 Diskon Pembelian Rp9.150.000

 Persediaan Akhir Rp133.100.000

 NDH : 12 . KODE SOAL : 65

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp130.000.000

 Pembelian  Rp650.000.000

 Ongkos Angkut Pembelian Rp46.800.000

 Retur Pembelian Rp17.875.000

 Potongan Pembelian Rp15.600.000

 Diskon Pembelian Rp9.750.000

 Persediaan Akhir Rp141.830.000

 NDH : 13 . KODE SOAL : 69

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp138.000.000

 Pembelian  Rp690.000.000

 Ongkos Angkut Pembelian Rp49.680.000

 Retur Pembelian Rp18.975.000

 Potongan Pembelian Rp16.560.000

 Diskon Pembelian Rp10.350.000

 Persediaan Akhir Rp150.560.000

 NDH : 14 . KODE SOAL : 73

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp146.000.000

 Pembelian  Rp730.000.000

 Ongkos Angkut Pembelian Rp52.560.000

 Retur Pembelian Rp20.075.000

 Potongan Pembelian Rp17.520.000

 Diskon Pembelian Rp10.950.000

 Persediaan Akhir Rp159.290.000

 NDH : 15 . KODE SOAL : 77

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp154.000.000

 Pembelian  Rp770.000.000

 Ongkos Angkut Pembelian Rp55.440.000

 Retur Pembelian Rp21.175.000

 Potongan Pembelian Rp18.480.000

 Diskon Pembelian Rp11.550.000

 Persediaan Akhir Rp168.010.000

 NDH : 16 . KODE SOAL : 81

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp162.000.000

 Pembelian  Rp810.000.000

 Ongkos Angkut Pembelian Rp58.320.000

 Retur Pembelian Rp22.275.000

 Potongan Pembelian Rp19.440.000

 Diskon Pembelian Rp12.150.000

 Persediaan Akhir Rp176.740.000

 NDH : 17 . KODE SOAL : 85

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp170.000.000

 Pembelian  Rp850.000.000

 Ongkos Angkut Pembelian Rp61.200.000

 Retur Pembelian Rp23.375.000

 Potongan Pembelian Rp20.400.000

 Diskon Pembelian Rp12.750.000

 Persediaan Akhir Rp185.470.000

 NDH : 18 . KODE SOAL : 89

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp178.000.000

 Pembelian  Rp890.000.000

 Ongkos Angkut Pembelian Rp64.080.000

 Retur Pembelian Rp24.475.000

 Potongan Pembelian Rp21.360.000

 Diskon Pembelian Rp13.350.000

 Persediaan Akhir Rp194.200.000

 NDH : 19 . KODE SOAL : 93

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp186.000.000

 Pembelian  Rp930.000.000

 Ongkos Angkut Pembelian Rp66.960.000

 Retur Pembelian Rp25.575.000

 Potongan Pembelian Rp22.320.000

 Diskon Pembelian Rp13.950.000

 Persediaan Akhir Rp202.920.000

 NDH : 20 . KODE SOAL : 97

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp194.000.000

 Pembelian  Rp970.000.000

 Ongkos Angkut Pembelian Rp69.840.000

 Retur Pembelian Rp26.675.000

 Potongan Pembelian Rp23.280.000

 Diskon Pembelian Rp14.550.000

 Persediaan Akhir Rp211.650.000

 NDH : 21 . KODE SOAL : 101

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp202.000.000

 Pembelian  Rp1.010.000.000

 Ongkos Angkut Pembelian Rp72.720.000

 Retur Pembelian Rp27.775.000

 Potongan Pembelian Rp24.240.000

 Diskon Pembelian Rp15.150.000

 Persediaan Akhir Rp220.380.000

 NDH : 22 . KODE SOAL : 105

 PT…(nama mahasiswa). Tbk

 Persediaan Awal Rp210.000.000

 Pembelian  Rp1.050.000.000

 Ongkos Angkut Pembelian Rp75.600.000

 Retur Pembelian Rp28.875.000

 Potongan Pembelian Rp25.200.000

 Diskon Pembelian Rp15.750.000

 Persediaan Akhir Rp229.110.000

 

Instruksi:

1. Kerjakan soal evaluasi di atas berdasarkan NDH dan KODE SOAL anda masing-masing pada kertas double folio

2. Jangan lupa tuliskan NDH dan KODE SOAL anda pada lembar jawaban

 

Kerjakan sesuai pembahasan pada video di atas

Selamat Bekerja

“Salam Sukses”

Last update: Jum'at, 22 Oktober 2021

Today’s date:

Persediaan

Silahkan disimak dengan baik pembahasan berikut ini:

Evaluasi

Setelah menyimak materi di atas, buatlah video YouTube (YT) untuk menjawab pertanyaan dibawah ini dengan baik dan benar sesuai petunjuk yang diberikan yaitu, sebagai berikut :

1. Jelaskan hubungan persediaan barang dagangan dengan pembelian barang dagangan dan HPP?

2. Apakah persediaan barang dagang berpengaruh terhadap neraca, jelaskan?

3. Sebutkan metode pencataan persediaan dan metode perhitungan persediaan?

4. Sebutkan 50 jenis Persediaan Barang Dagang yang ada di MCM (Maluku City Mall) ?

5. Menurut anda, mana yang lebih baik antara metode perpetual dan metode periodik?

6. Apa yang dimaksud metode perpetual dan metode periodik?

7. Menurut anda, warung makan / rumah makan / restoran termasuk jenis perusahaan apa? Apakah perusahaan jasa / dagang / manufaktur, jelaskan ?

8. Mengapa perhitungan persediaan penting ?

9. Setujukah anda bahwa di Maluku City Mall (MCM) terdapat 3 jenis perusahaan yaitu perusahaan jasa, perusahaan dagang dan perusahaan manufaktur yang masing-masing memiliki booth/ gerai/ toko/ lapak/ kios di MCM, jelaskan pendapat anda ?

10. Apa perbedaan persediaan awal dan persediaan akhir?

Instruksi

Silahkan cermati petunjuk di bawah ini: 

Download Bukti Belajar

Selamat Bekerja 

“Salam Sukses”

Today’s date:

Pembelian

Silahkan disimak dengan baik pembahasan berikut ini:

Evaluasi

Setelah menyimak materi di atas, buatlah video YouTube (YT) untuk menjawab pertanyaan dibawah ini dengan baik dan benar sesuai petunjuk yang diberikan yaitu, sebagai berikut :

1. Mengapa kesalahan pencatatan pada jurnal khusus pembelian dapat mengakibatkan kesalahan dalam perhitungan HPP, jelaskan ?

2. Menurut anda, manakah yang lebih baik antara FOB Shipping Point dan FOB Distination Point, jelaskan ?

3. Apa perbedaan FOB Shipping Point dan FOB Distination Point ?

4. Jelaskan perbedaan pembelian barang dagang dengan pembelian peralatan/kendaraan pada perusahaan dagang ?

5. Apakah kegiatan pencatatan transaksi di Jurnal Khusus Pembelian dan Jurnal Khusus Penjualan memiliki hubungan dengan Neraca, jelaskan ?

6. Transaksi pembelian yang Gratis Ongkir (Ongkos Kirim) apakah termasuk FOB Shipping Point atau FOB Distination Point, Jelaskan?

7. Jelaskan pengertian dan ruang lingkup HPP ?

8. Sebutkan 10 perusahaan dagang dan alamat serta produk (jenis barang dagangannya) yang ada di Kota Anda.

Contoh :
a. Nama Perusahaan :
    Alamat :
    Produk :

b. Nama Perusahaan :
    Alamat :
    Produk :
 

c. Nama Perusahaan :
    Alamat :
    Produk : 

dst..

Instruksi.

Silahkan cermati petunjuk di bawah ini: 

Selamat Bekerja

“Salam Sukses”

Today’s date:

HPP FIFO

Silahkan disimak dengan baik pembahasan berikut ini:

Evaluasi

Pilihlah soal praktikum di bawah ini sesuai NDH anda masing-masing dan kerjakanlah dengan baik dan benar :

KODE SOAL = 101 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 10,100 Unit; @ 454,500 /Unit 05/11/2021 ; Pembelian 10,200 Unit; @ 455,500 /Unit 09/11/2021 ; Penjualan 10,100 Unit; @ 460,500 /Unit 13/11/2021 ; Penjualan 5,050 Unit; @ 460,500 /Unit 17/11/2021 ; Pembelian 20,200 Unit; @ 456,500 /Unit 21/11/2021 ; Pembelian 2,575 Unit; @ 457,500 /Unit 25/11/2021 ; Penjualan 5,150 Unit; @ 462,500 /Unit 31/11/2021 ; Penjualan 10,100 Unit; @ 463,500 /Unit KODE SOAL = 105 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 10,500 Unit; @ 472,500 /Unit 05/11/2021 ; Pembelian 10,600 Unit; @ 473,500 /Unit 09/11/2021 ; Penjualan 10,500 Unit; @ 478,500 /Unit 13/11/2021 ; Penjualan 5,250 Unit; @ 478,500 /Unit 17/11/2021 ; Pembelian 21,000 Unit; @ 474,500 /Unit 21/11/2021 ; Pembelian 2,675 Unit; @ 475,500 /Unit 25/11/2021 ; Penjualan 5,350 Unit; @ 480,500 /Unit 31/11/2021 ; Penjualan 10,500 Unit; @ 481,500 /Unit KODE SOAL = 109 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 10,900 Unit; @ 490,500 /Unit 05/11/2021 ; Pembelian 11,000 Unit; @ 491,500 /Unit 09/11/2021 ; Penjualan 10,900 Unit; @ 496,500 /Unit 13/11/2021 ; Penjualan 5,450 Unit; @ 496,500 /Unit 17/11/2021 ; Pembelian 21,800 Unit; @ 492,500 /Unit 21/11/2021 ; Pembelian 2,775 Unit; @ 493,500 /Unit 25/11/2021 ; Penjualan 5,550 Unit; @ 498,500 /Unit 31/11/2021 ; Penjualan 10,900 Unit; @ 499,500 /Unit KODE SOAL = 113 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 11,300 Unit; @ 508,500 /Unit 05/11/2021 ; Pembelian 11,400 Unit; @ 509,500 /Unit 09/11/2021 ; Penjualan 11,300 Unit; @ 514,500 /Unit 13/11/2021 ; Penjualan 5,650 Unit; @ 514,500 /Unit 17/11/2021 ; Pembelian 22,600 Unit; @ 510,500 /Unit 21/11/2021 ; Pembelian 2,875 Unit; @ 511,500 /Unit 25/11/2021 ; Penjualan 5,750 Unit; @ 516,500 /Unit 31/11/2021 ; Penjualan 11,300 Unit; @ 517,500 /Unit KODE SOAL = 117 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 11,700 Unit; @ 526,500 /Unit 05/11/2021 ; Pembelian 11,800 Unit; @ 527,500 /Unit 09/11/2021 ; Penjualan 11,700 Unit; @ 532,500 /Unit 13/11/2021 ; Penjualan 5,850 Unit; @ 532,500 /Unit 17/11/2021 ; Pembelian 23,400 Unit; @ 528,500 /Unit 21/11/2021 ; Pembelian 2,975 Unit; @ 529,500 /Unit 25/11/2021 ; Penjualan 5,950 Unit; @ 534,500 /Unit 31/11/2021 ; Penjualan 11,700 Unit; @ 535,500 /Unit KODE SOAL = 121 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 12,100 Unit; @ 544,500 /Unit 05/11/2021 ; Pembelian 12,200 Unit; @ 545,500 /Unit 09/11/2021 ; Penjualan 12,100 Unit; @ 550,500 /Unit 13/11/2021 ; Penjualan 6,050 Unit; @ 550,500 /Unit 17/11/2021 ; Pembelian 24,200 Unit; @ 546,500 /Unit 21/11/2021 ; Pembelian 3,075 Unit; @ 547,500 /Unit 25/11/2021 ; Penjualan 6,150 Unit; @ 552,500 /Unit 31/11/2021 ; Penjualan 12,100 Unit; @ 553,500 /Unit KODE SOAL = 125 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 12,500 Unit; @ 562,500 /Unit 05/11/2021 ; Pembelian 12,600 Unit; @ 563,500 /Unit 09/11/2021 ; Penjualan 12,500 Unit; @ 568,500 /Unit 13/11/2021 ; Penjualan 6,250 Unit; @ 568,500 /Unit 17/11/2021 ; Pembelian 25,000 Unit; @ 564,500 /Unit 21/11/2021 ; Pembelian 3,175 Unit; @ 565,500 /Unit 25/11/2021 ; Penjualan 6,350 Unit; @ 570,500 /Unit 31/11/2021 ; Penjualan 12,500 Unit; @ 571,500 /Unit KODE SOAL = 129 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 12,900 Unit; @ 580,500 /Unit 05/11/2021 ; Pembelian 13,000 Unit; @ 581,500 /Unit 09/11/2021 ; Penjualan 12,900 Unit; @ 586,500 /Unit 13/11/2021 ; Penjualan 6,450 Unit; @ 586,500 /Unit 17/11/2021 ; Pembelian 25,800 Unit; @ 582,500 /Unit 21/11/2021 ; Pembelian 3,275 Unit; @ 583,500 /Unit 25/11/2021 ; Penjualan 6,550 Unit; @ 588,500 /Unit 31/11/2021 ; Penjualan 12,900 Unit; @ 589,500 /Unit KODE SOAL = 133 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 13,300 Unit; @ 598,500 /Unit 05/11/2021 ; Pembelian 13,400 Unit; @ 599,500 /Unit 09/11/2021 ; Penjualan 13,300 Unit; @ 604,500 /Unit 13/11/2021 ; Penjualan 6,650 Unit; @ 604,500 /Unit 17/11/2021 ; Pembelian 26,600 Unit; @ 600,500 /Unit 21/11/2021 ; Pembelian 3,375 Unit; @ 601,500 /Unit 25/11/2021 ; Penjualan 6,750 Unit; @ 606,500 /Unit 31/11/2021 ; Penjualan 13,300 Unit; @ 607,500 /Unit KODE SOAL = 137 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 13,700 Unit; @ 616,500 /Unit 05/11/2021 ; Pembelian 13,800 Unit; @ 617,500 /Unit 09/11/2021 ; Penjualan 13,700 Unit; @ 622,500 /Unit 13/11/2021 ; Penjualan 6,850 Unit; @ 622,500 /Unit 17/11/2021 ; Pembelian 27,400 Unit; @ 618,500 /Unit 21/11/2021 ; Pembelian 3,475 Unit; @ 619,500 /Unit 25/11/2021 ; Penjualan 6,950 Unit; @ 624,500 /Unit 31/11/2021 ; Penjualan 13,700 Unit; @ 625,500 /Unit KODE SOAL = 141 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 14,100 Unit; @ 634,500 /Unit 05/11/2021 ; Pembelian 14,200 Unit; @ 635,500 /Unit 09/11/2021 ; Penjualan 14,100 Unit; @ 640,500 /Unit 13/11/2021 ; Penjualan 7,050 Unit; @ 640,500 /Unit 17/11/2021 ; Pembelian 28,200 Unit; @ 636,500 /Unit 21/11/2021 ; Pembelian 3,575 Unit; @ 637,500 /Unit 25/11/2021 ; Penjualan 7,150 Unit; @ 642,500 /Unit 31/11/2021 ; Penjualan 14,100 Unit; @ 643,500 /Unit KODE SOAL = 145 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 14,500 Unit; @ 652,500 /Unit 05/11/2021 ; Pembelian 14,600 Unit; @ 653,500 /Unit 09/11/2021 ; Penjualan 14,500 Unit; @ 658,500 /Unit 13/11/2021 ; Penjualan 7,250 Unit; @ 658,500 /Unit 17/11/2021 ; Pembelian 29,000 Unit; @ 654,500 /Unit 21/11/2021 ; Pembelian 3,675 Unit; @ 655,500 /Unit 25/11/2021 ; Penjualan 7,350 Unit; @ 660,500 /Unit 31/11/2021 ; Penjualan 14,500 Unit; @ 661,500 /Unit KODE SOAL = 149 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 14,900 Unit; @ 670,500 /Unit 05/11/2021 ; Pembelian 15,000 Unit; @ 671,500 /Unit 09/11/2021 ; Penjualan 14,900 Unit; @ 676,500 /Unit 13/11/2021 ; Penjualan 7,450 Unit; @ 676,500 /Unit 17/11/2021 ; Pembelian 29,800 Unit; @ 672,500 /Unit 21/11/2021 ; Pembelian 3,775 Unit; @ 673,500 /Unit 25/11/2021 ; Penjualan 7,550 Unit; @ 678,500 /Unit 31/11/2021 ; Penjualan 14,900 Unit; @ 679,500 /Unit KODE SOAL = 153 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 15,300 Unit; @ 688,500 /Unit 05/11/2021 ; Pembelian 15,400 Unit; @ 689,500 /Unit 09/11/2021 ; Penjualan 15,300 Unit; @ 694,500 /Unit 13/11/2021 ; Penjualan 7,650 Unit; @ 694,500 /Unit 17/11/2021 ; Pembelian 30,600 Unit; @ 690,500 /Unit 21/11/2021 ; Pembelian 3,875 Unit; @ 691,500 /Unit 25/11/2021 ; Penjualan 7,750 Unit; @ 696,500 /Unit 31/11/2021 ; Penjualan 15,300 Unit; @ 697,500 /Unit KODE SOAL = 157 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 15,700 Unit; @ 706,500 /Unit 05/11/2021 ; Pembelian 15,800 Unit; @ 707,500 /Unit 09/11/2021 ; Penjualan 15,700 Unit; @ 712,500 /Unit 13/11/2021 ; Penjualan 7,850 Unit; @ 712,500 /Unit 17/11/2021 ; Pembelian 31,400 Unit; @ 708,500 /Unit 21/11/2021 ; Pembelian 3,975 Unit; @ 709,500 /Unit 25/11/2021 ; Penjualan 7,950 Unit; @ 714,500 /Unit 31/11/2021 ; Penjualan 15,700 Unit; @ 715,500 /Unit KODE SOAL = 161 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 16,100 Unit; @ 724,500 /Unit 05/11/2021 ; Pembelian 16,200 Unit; @ 725,500 /Unit 09/11/2021 ; Penjualan 16,100 Unit; @ 730,500 /Unit 13/11/2021 ; Penjualan 8,050 Unit; @ 730,500 /Unit 17/11/2021 ; Pembelian 32,200 Unit; @ 726,500 /Unit 21/11/2021 ; Pembelian 4,075 Unit; @ 727,500 /Unit 25/11/2021 ; Penjualan 8,150 Unit; @ 732,500 /Unit 31/11/2021 ; Penjualan 16,100 Unit; @ 733,500 /Unit KODE SOAL = 165 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 16,500 Unit; @ 742,500 /Unit 05/11/2021 ; Pembelian 16,600 Unit; @ 743,500 /Unit 09/11/2021 ; Penjualan 16,500 Unit; @ 748,500 /Unit 13/11/2021 ; Penjualan 8,250 Unit; @ 748,500 /Unit 17/11/2021 ; Pembelian 33,000 Unit; @ 744,500 /Unit 21/11/2021 ; Pembelian 4,175 Unit; @ 745,500 /Unit 25/11/2021 ; Penjualan 8,350 Unit; @ 750,500 /Unit 31/11/2021 ; Penjualan 16,500 Unit; @ 751,500 /Unit KODE SOAL = 169 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 16,900 Unit; @ 760,500 /Unit 05/11/2021 ; Pembelian 17,000 Unit; @ 761,500 /Unit 09/11/2021 ; Penjualan 16,900 Unit; @ 766,500 /Unit 13/11/2021 ; Penjualan 8,450 Unit; @ 766,500 /Unit 17/11/2021 ; Pembelian 33,800 Unit; @ 762,500 /Unit 21/11/2021 ; Pembelian 4,275 Unit; @ 763,500 /Unit 25/11/2021 ; Penjualan 8,550 Unit; @ 768,500 /Unit 31/11/2021 ; Penjualan 16,900 Unit; @ 769,500 /Unit KODE SOAL = 173 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 17,300 Unit; @ 778,500 /Unit 05/11/2021 ; Pembelian 17,400 Unit; @ 779,500 /Unit 09/11/2021 ; Penjualan 17,300 Unit; @ 784,500 /Unit 13/11/2021 ; Penjualan 8,650 Unit; @ 784,500 /Unit 17/11/2021 ; Pembelian 34,600 Unit; @ 780,500 /Unit 21/11/2021 ; Pembelian 4,375 Unit; @ 781,500 /Unit 25/11/2021 ; Penjualan 8,750 Unit; @ 786,500 /Unit 31/11/2021 ; Penjualan 17,300 Unit; @ 787,500 /Unit KODE SOAL = 177 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 17,700 Unit; @ 796,500 /Unit 05/11/2021 ; Pembelian 17,800 Unit; @ 797,500 /Unit 09/11/2021 ; Penjualan 17,700 Unit; @ 802,500 /Unit 13/11/2021 ; Penjualan 8,850 Unit; @ 802,500 /Unit 17/11/2021 ; Pembelian 35,400 Unit; @ 798,500 /Unit 21/11/2021 ; Pembelian 4,475 Unit; @ 799,500 /Unit 25/11/2021 ; Penjualan 8,950 Unit; @ 804,500 /Unit 31/11/2021 ; Penjualan 17,700 Unit; @ 805,500 /Unit KODE SOAL = 181 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 18,100 Unit; @ 814,500 /Unit 05/11/2021 ; Pembelian 18,200 Unit; @ 815,500 /Unit 09/11/2021 ; Penjualan 18,100 Unit; @ 820,500 /Unit 13/11/2021 ; Penjualan 9,050 Unit; @ 820,500 /Unit 17/11/2021 ; Pembelian 36,200 Unit; @ 816,500 /Unit 21/11/2021 ; Pembelian 4,575 Unit; @ 817,500 /Unit 25/11/2021 ; Penjualan 9,150 Unit; @ 822,500 /Unit 31/11/2021 ; Penjualan 18,100 Unit; @ 823,500 /Unit KODE SOAL = 185 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 18,500 Unit; @ 832,500 /Unit 05/11/2021 ; Pembelian 18,600 Unit; @ 833,500 /Unit 09/11/2021 ; Penjualan 18,500 Unit; @ 838,500 /Unit 13/11/2021 ; Penjualan 9,250 Unit; @ 838,500 /Unit 17/11/2021 ; Pembelian 37,000 Unit; @ 834,500 /Unit 21/11/2021 ; Pembelian 4,675 Unit; @ 835,500 /Unit 25/11/2021 ; Penjualan 9,350 Unit; @ 840,500 /Unit 31/11/2021 ; Penjualan 18,500 Unit; @ 841,500 /Unit KODE SOAL = 189 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 18,900 Unit; @ 850,500 /Unit 05/11/2021 ; Pembelian 19,000 Unit; @ 851,500 /Unit 09/11/2021 ; Penjualan 18,900 Unit; @ 856,500 /Unit 13/11/2021 ; Penjualan 9,450 Unit; @ 856,500 /Unit 17/11/2021 ; Pembelian 37,800 Unit; @ 852,500 /Unit 21/11/2021 ; Pembelian 4,775 Unit; @ 853,500 /Unit 25/11/2021 ; Penjualan 9,550 Unit; @ 858,500 /Unit 31/11/2021 ; Penjualan 18,900 Unit; @ 859,500 /Unit KODE SOAL = 193 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 19,300 Unit; @ 868,500 /Unit 05/11/2021 ; Pembelian 19,400 Unit; @ 869,500 /Unit 09/11/2021 ; Penjualan 19,300 Unit; @ 874,500 /Unit 13/11/2021 ; Penjualan 9,650 Unit; @ 874,500 /Unit 17/11/2021 ; Pembelian 38,600 Unit; @ 870,500 /Unit 21/11/2021 ; Pembelian 4,875 Unit; @ 871,500 /Unit 25/11/2021 ; Penjualan 9,750 Unit; @ 876,500 /Unit 31/11/2021 ; Penjualan 19,300 Unit; @ 877,500 /Unit KODE SOAL = 197 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 19,700 Unit; @ 886,500 /Unit 05/11/2021 ; Pembelian 19,800 Unit; @ 887,500 /Unit 09/11/2021 ; Penjualan 19,700 Unit; @ 892,500 /Unit 13/11/2021 ; Penjualan 9,850 Unit; @ 892,500 /Unit 17/11/2021 ; Pembelian 39,400 Unit; @ 888,500 /Unit 21/11/2021 ; Pembelian 4,975 Unit; @ 889,500 /Unit 25/11/2021 ; Penjualan 9,950 Unit; @ 894,500 /Unit 31/11/2021 ; Penjualan 19,700 Unit; @ 895,500 /Unit KODE SOAL = 201 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 20,100 Unit; @ 904,500 /Unit 05/11/2021 ; Pembelian 20,200 Unit; @ 905,500 /Unit 09/11/2021 ; Penjualan 20,100 Unit; @ 910,500 /Unit 13/11/2021 ; Penjualan 10,050 Unit; @ 910,500 /Unit 17/11/2021 ; Pembelian 40,200 Unit; @ 906,500 /Unit 21/11/2021 ; Pembelian 5,075 Unit; @ 907,500 /Unit 25/11/2021 ; Penjualan 10,150 Unit; @ 912,500 /Unit 31/11/2021 ; Penjualan 20,100 Unit; @ 913,500 /Unit KODE SOAL = 205 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 20,500 Unit; @ 922,500 /Unit 05/11/2021 ; Pembelian 20,600 Unit; @ 923,500 /Unit 09/11/2021 ; Penjualan 20,500 Unit; @ 928,500 /Unit 13/11/2021 ; Penjualan 10,250 Unit; @ 928,500 /Unit 17/11/2021 ; Pembelian 41,000 Unit; @ 924,500 /Unit 21/11/2021 ; Pembelian 5,175 Unit; @ 925,500 /Unit 25/11/2021 ; Penjualan 10,350 Unit; @ 930,500 /Unit 31/11/2021 ; Penjualan 20,500 Unit; @ 931,500 /Unit KODE SOAL = 209 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 20,900 Unit; @ 940,500 /Unit 05/11/2021 ; Pembelian 21,000 Unit; @ 941,500 /Unit 09/11/2021 ; Penjualan 20,900 Unit; @ 946,500 /Unit 13/11/2021 ; Penjualan 10,450 Unit; @ 946,500 /Unit 17/11/2021 ; Pembelian 41,800 Unit; @ 942,500 /Unit 21/11/2021 ; Pembelian 5,275 Unit; @ 943,500 /Unit 25/11/2021 ; Penjualan 10,550 Unit; @ 948,500 /Unit 31/11/2021 ; Penjualan 20,900 Unit; @ 949,500 /Unit KODE SOAL = 213 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 21,300 Unit; @ 958,500 /Unit 05/11/2021 ; Pembelian 21,400 Unit; @ 959,500 /Unit 09/11/2021 ; Penjualan 21,300 Unit; @ 964,500 /Unit 13/11/2021 ; Penjualan 10,650 Unit; @ 964,500 /Unit 17/11/2021 ; Pembelian 42,600 Unit; @ 960,500 /Unit 21/11/2021 ; Pembelian 5,375 Unit; @ 961,500 /Unit 25/11/2021 ; Penjualan 10,750 Unit; @ 966,500 /Unit 31/11/2021 ; Penjualan 21,300 Unit; @ 967,500 /Unit KODE SOAL = 217 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 21,700 Unit; @ 976,500 /Unit 05/11/2021 ; Pembelian 21,800 Unit; @ 977,500 /Unit 09/11/2021 ; Penjualan 21,700 Unit; @ 982,500 /Unit 13/11/2021 ; Penjualan 10,850 Unit; @ 982,500 /Unit 17/11/2021 ; Pembelian 43,400 Unit; @ 978,500 /Unit 21/11/2021 ; Pembelian 5,475 Unit; @ 979,500 /Unit 25/11/2021 ; Penjualan 10,950 Unit; @ 984,500 /Unit 31/11/2021 ; Penjualan 21,700 Unit; @ 985,500 /Unit KODE SOAL = 221 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 22,100 Unit; @ 994,500 /Unit 05/11/2021 ; Pembelian 22,200 Unit; @ 995,500 /Unit 09/11/2021 ; Penjualan 22,100 Unit; @ 1,000,500 /Unit 13/11/2021 ; Penjualan 11,050 Unit; @ 1,000,500 /Unit 17/11/2021 ; Pembelian 44,200 Unit; @ 996,500 /Unit 21/11/2021 ; Pembelian 5,575 Unit; @ 997,500 /Unit 25/11/2021 ; Penjualan 11,150 Unit; @ 1,002,500 /Unit 31/11/2021 ; Penjualan 22,100 Unit; @ 1,003,500 /Unit KODE SOAL = 225 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 22,500 Unit; @ 1,012,500 /Unit 05/11/2021 ; Pembelian 22,600 Unit; @ 1,013,500 /Unit 09/11/2021 ; Penjualan 22,500 Unit; @ 1,018,500 /Unit 13/11/2021 ; Penjualan 11,250 Unit; @ 1,018,500 /Unit 17/11/2021 ; Pembelian 45,000 Unit; @ 1,014,500 /Unit 21/11/2021 ; Pembelian 5,675 Unit; @ 1,015,500 /Unit 25/11/2021 ; Penjualan 11,350 Unit; @ 1,020,500 /Unit 31/11/2021 ; Penjualan 22,500 Unit; @ 1,021,500 /Unit KODE SOAL = 229 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 22,900 Unit; @ 1,030,500 /Unit 05/11/2021 ; Pembelian 23,000 Unit; @ 1,031,500 /Unit 09/11/2021 ; Penjualan 22,900 Unit; @ 1,036,500 /Unit 13/11/2021 ; Penjualan 11,450 Unit; @ 1,036,500 /Unit 17/11/2021 ; Pembelian 45,800 Unit; @ 1,032,500 /Unit 21/11/2021 ; Pembelian 5,775 Unit; @ 1,033,500 /Unit 25/11/2021 ; Penjualan 11,550 Unit; @ 1,038,500 /Unit 31/11/2021 ; Penjualan 22,900 Unit; @ 1,039,500 /Unit KODE SOAL = 233 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 23,300 Unit; @ 1,048,500 /Unit 05/11/2021 ; Pembelian 23,400 Unit; @ 1,049,500 /Unit 09/11/2021 ; Penjualan 23,300 Unit; @ 1,054,500 /Unit 13/11/2021 ; Penjualan 11,650 Unit; @ 1,054,500 /Unit 17/11/2021 ; Pembelian 46,600 Unit; @ 1,050,500 /Unit 21/11/2021 ; Pembelian 5,875 Unit; @ 1,051,500 /Unit 25/11/2021 ; Penjualan 11,750 Unit; @ 1,056,500 /Unit 31/11/2021 ; Penjualan 23,300 Unit; @ 1,057,500 /Unit KODE SOAL = 237 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 23,700 Unit; @ 1,066,500 /Unit 05/11/2021 ; Pembelian 23,800 Unit; @ 1,067,500 /Unit 09/11/2021 ; Penjualan 23,700 Unit; @ 1,072,500 /Unit 13/11/2021 ; Penjualan 11,850 Unit; @ 1,072,500 /Unit 17/11/2021 ; Pembelian 47,400 Unit; @ 1,068,500 /Unit 21/11/2021 ; Pembelian 5,975 Unit; @ 1,069,500 /Unit 25/11/2021 ; Penjualan 11,950 Unit; @ 1,074,500 /Unit 31/11/2021 ; Penjualan 23,700 Unit; @ 1,075,500 /Unit KODE SOAL = 241 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 24,100 Unit; @ 1,084,500 /Unit 05/11/2021 ; Pembelian 24,200 Unit; @ 1,085,500 /Unit 09/11/2021 ; Penjualan 24,100 Unit; @ 1,090,500 /Unit 13/11/2021 ; Penjualan 12,050 Unit; @ 1,090,500 /Unit 17/11/2021 ; Pembelian 48,200 Unit; @ 1,086,500 /Unit 21/11/2021 ; Pembelian 6,075 Unit; @ 1,087,500 /Unit 25/11/2021 ; Penjualan 12,150 Unit; @ 1,092,500 /Unit 31/11/2021 ; Penjualan 24,100 Unit; @ 1,093,500 /Unit KODE SOAL = 245 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 24,500 Unit; @ 1,102,500 /Unit 05/11/2021 ; Pembelian 24,600 Unit; @ 1,103,500 /Unit 09/11/2021 ; Penjualan 24,500 Unit; @ 1,108,500 /Unit 13/11/2021 ; Penjualan 12,250 Unit; @ 1,108,500 /Unit 17/11/2021 ; Pembelian 49,000 Unit; @ 1,104,500 /Unit 21/11/2021 ; Pembelian 6,175 Unit; @ 1,105,500 /Unit 25/11/2021 ; Penjualan 12,350 Unit; @ 1,110,500 /Unit 31/11/2021 ; Penjualan 24,500 Unit; @ 1,111,500 /Unit KODE SOAL = 249 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 24,900 Unit; @ 1,120,500 /Unit 05/11/2021 ; Pembelian 25,000 Unit; @ 1,121,500 /Unit 09/11/2021 ; Penjualan 24,900 Unit; @ 1,126,500 /Unit 13/11/2021 ; Penjualan 12,450 Unit; @ 1,126,500 /Unit 17/11/2021 ; Pembelian 49,800 Unit; @ 1,122,500 /Unit 21/11/2021 ; Pembelian 6,275 Unit; @ 1,123,500 /Unit 25/11/2021 ; Penjualan 12,550 Unit; @ 1,128,500 /Unit 31/11/2021 ; Penjualan 24,900 Unit; @ 1,129,500 /Unit KODE SOAL = 253 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 25,300 Unit; @ 1,138,500 /Unit 05/11/2021 ; Pembelian 25,400 Unit; @ 1,139,500 /Unit 09/11/2021 ; Penjualan 25,300 Unit; @ 1,144,500 /Unit 13/11/2021 ; Penjualan 12,650 Unit; @ 1,144,500 /Unit 17/11/2021 ; Pembelian 50,600 Unit; @ 1,140,500 /Unit 21/11/2021 ; Pembelian 6,375 Unit; @ 1,141,500 /Unit 25/11/2021 ; Penjualan 12,750 Unit; @ 1,146,500 /Unit 31/11/2021 ; Penjualan 25,300 Unit; @ 1,147,500 /Unit KODE SOAL = 257 PT…(nama mahasiswa).... Tbk 01/11/2021 ; Persediaan 25,700 Unit; @ 1,156,500 /Unit 05/11/2021 ; Pembelian 25,800 Unit; @ 1,157,500 /Unit 09/11/2021 ; Penjualan 25,700 Unit; @ 1,162,500 /Unit 13/11/2021 ; Penjualan 12,850 Unit; @ 1,162,500 /Unit 17/11/2021 ; Pembelian 51,400 Unit; @ 1,158,500 /Unit 21/11/2021 ; Pembelian 6,475 Unit; @ 1,159,500 /Unit 25/11/2021 ; Penjualan 12,950 Unit; @ 1,164,500 /Unit 31/11/2021 ; Penjualan 25,700 Unit; @ 1,165,500 /Unit

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Last update: Senin, 8 November 2021

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