Jawaban No 1 a

Informasi Persediaan Berdasarkan Buku Besar

Barang A

Tanggal Pembelian Penjualan Unit Harga Total Unit Harga

2000November

2126 850 Rp 85,000

Desember2 1,400 Rp 85,000 4 280 Rp 86,000 Rp 24,080,000 5 610 Rp 85,000 Rp 51,850,000

Barang B

Tanggal Pembelian Penjualan Unit Harga Total Unit Harga

2000November

2526 1,600 Rp 95,000 Rp 152,000,000 29 1,150 Rp 95,000

Desember1 2,200 Rp 95,000

Barang C

Tanggal Pembelian Penjualan Unit Harga Total Unit Harga

2000November

2729 750 Rp 475,000 Rp 356,250,000

Desember2 600 Rp 475,000

Barang D

Tanggal Pembelian Penjualan Unit Harga Total Unit Harga

2000November

2427 4,500 Rp 22,000 Rp 99,000,000 29 2,700 Rp 22,000 30 900 Rp 22,000 Rp 19,800,000

Desember Rp - 1 Rp - 1,900 Rp 22,000 2 2,600 Rp 23,000 Rp 59,800,000

Barang E

Tanggal Pembelian Penjualan Unit Harga Total Unit Harga

2000November

2726 2,000 Rp 60,000 Rp 120,000,000

Penjualan Saldo Total Unit Harga Total

3,100 Rp 85,000 Rp 263,500,000 Rp 72,250,000 2,250 Rp 85,000 Rp 191,250,000

Rp 119,000,000 850 Rp 85,000 Rp 72,250,000 1,130 Rp 85,248 Rp 96,330,000 1,740 Rp 85,161

Penjualan Saldo Total Unit Harga Total

3,000 Rp 95,000 Rp 285,000,000 4,600 Rp 95,000 Rp 437,000,000

Rp 103,500,000 3,450 Rp 95,000 Rp 327,750,000 Rp (5,750,000) 3,450 Rp 95,000 Rp 327,750,000 Penyesuaian Tanggal 29 November Rp 209,000,000 1,250 Rp 95,000 Rp 118,750,000

Penjualan Saldo Total Unit Harga Total

150 Rp 475,000 Rp 71,250,000 900 Rp 475,000 Rp 427,500,000

Rp 285,000,000 300 Rp 475,000 Rp 142,500,000

Penjualan Saldo Total Unit Harga Total

2,000 Rp 22,000 Rp 44,000,000 6,500 Rp 22,000 Rp 143,000,000

Rp 59,400,000 3,800 Rp 22,000 Rp 86,400,000 4,700 Rp 22,000 Rp 103,400,000 Penyesuaian tanggal 29 November

Rp 41,800,000 2,800 Rp 22,000 Rp 61,600,000 5,400 Rp 22,481 Rp 121,400,000

Penjualan Saldo Total Unit Harga Total

800 Rp 60,000 Rp 48,000,000 2,800 Rp 60,000 Rp 168,000,000