Data persdiaan sebuah perusahaan sbb 1 persediaan awal250@$40000 2 pembelian85@$38000 3 penjualan 90 4retur penjualan 5 5 pembelian 60@$38500 Carilah hpp no3 d

1. Persediaan awal = 250 x 40.000 = 10.000.000
2. Pembelian = 85 x 38.000 = 3.230.000
3. Penjualan = 90
4. Retur = 5
5. Pembelian = 60 x 38.500 = 2.310.000

Asumsi transaksi berurutan 1 sampai 5

HPP
LIFO
85 * 38.000 = 3.230.000
5 * 40.000 = 200.000
Total HPP LIFO= 3.430.000

Rata2 tertimbang
250 + 85 = 335
10.000.000 + 3.230.000 = 13.230.000
Harga satuan barang = 13.230.000 bagi 335 = 39.492,537
90 * 39.492,537 =3.554.328,358
Total HPP Rata2 Tertimbang = 3.554.328,358



Persediaan akhir
LIFO
= 10.000.000 + 3.230.000 + 2.310.000 - 3.430.000 + 5* 38.000 (retur)
= 12.300.000

Rata2 Tertimbang
= 13.230.000 - 3.554.328,358 + 5*39,492,537 = 9.873.134,327 jumlah barang 250
Pembelian 60 total barang 310
9.873.134,327 + 2.310.000 =12.183.134,327