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C H A P T E RC H A P T E R 99
INVENTORIES:INVENTORIES:
ADDITIONAL VALUATION ISSUESADDITIONAL VALUATION ISSUES
Intermediate AccountingIFRS Edition
Kieso, Weygandt, and Warfield
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1. Menjelaskan an !en"a#l$kas$kan !e%&el&'e(-&)-*&s%-&(-ne% (eal$+a,le ale.
2. Mene(an"kan ka#an #e(sa/aan
!en""nakan !e%&e ne% (eal$+a,le ale.
3. Mene(an"kan ka#an #e(sa/aan
!en""nakan !e%&e n$la$ jal (ela%$)
n%k !enen%kan n$la$ #e(se$aan.
Tjan Pe!,elaja(anTjan Pe!,elaja(an
Tjan Pe!,elaja(anTjan Pe!,elaja(an
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1. Men$sks$kan $s-$s an" ,e(/,n"an en"a
#e!,el$an #e(se$aan.
2. Menen%kan n$la$ #e(se$aan ak/$( !en""nakan
!e%&e la,a k&%&(.
3. Menen%kan n$la$ #e(se$aan ak/$( !en""nakan
!e%&e /a("a e*e(an.
0. Mene(an"kan ,a"a$!ana !ela#&(kan #e(se$aan
Tjan Pe!,elaja(anTjan Pe!,elaja(an
Tjan Pe!,elaja(anTjan Pe!,elaja(an
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S$%as$S$%as$
k/ss n%kk/ss n%k
#en$la$an#en$la$anN$la$ jalN$la$ jal
(ela%$)(ela%$)
&!$%!en&!$%!en
#e!,el$an#e!,el$an
LCNRVLCNRV Dasa(Dasa(Pen$la$anPen$la$an
Me%&eMe%&ela,a k&%&(la,a k&%&(
Me%&eMe%&e
Ha("aHa("ae*e(ane*e(an
Anal$sa anAnal$sa anPela#&(anPela#&(an
NRV
Ils%(as$ LCNRV
Pene(a#anLCNRV
Pen*a%a%an NRV
Pen""naan
*aan"anRe*&e(ke("$an#en(nan#e(se$aan
Ealas$ !e%&e
Pe(sen%Pe(sen%
ase la,aase la,a
k&%&(k&%&(
Ealas$Ealas$
!e%&e!e%&e
&nse#&nse#
Me%&eMe%&e
&nens&nens
$&nal$&nal
Hal-/alHal-/al
k/ssk/ss
Me%&eMe%&e
Ealas$Ealas$
Pela#&(Pela#&(
anan
Anal$saAnal$sa
Inen%&($es: A$%$&nal Vala%$&n IssesInen%&($es: A$%$&nal Vala%$&n Isses
Inen%&($es: A$%$&nal Vala%$&n Issesnen &( es: &na a a &n sses
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Ne% Real$+a,le Vale
NRV 5 Es%$!as$ /a("a jal n&(!al $k(an"$es%$!as$ ,$aa #(&ks$ 6 es%$!as ,$aa
#enjalan. Ills%(a%$&n 9-1
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
Inen%&( ale 6 n)$n$s/eInen%&( ale 6 n)$n$s/e 718718
Less: Es%$!a%e *&s% &) *&!#le%$&nLess: Es%$!a%e *&s% &) *&!#le%$&n 7 7
Es%$!a%e *&s% %& sellEs%$!a%e *&s% %& sell 22 2 2Ne% (eal$+a,le aleNe% (eal$+a,le ale 7 7
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Ills%(a%$&n 9-0
Me%/&s &) A##l$n" LCNRV
Lower-of-Cost-or-Net Realizable ValueLower-of-Cost-or-Net Realizable ValueLower-of-Cost-or-Net Realizable ValueLower-of-Cost-or-Net Realizable Value
;en$s !akanan C&s% NRV In$ 8 128
?&(%el 18 118*n" #anjan" 8 08
alen"an:
a#($ 98 28
Ca!#(ansa(an 98 928
T&%al
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9->
Me%&e #ene(a#an LCNRV
LO 1 Describe and apply the lower-of-cost-or-net realizable value rule.LO 1 Describe and apply the lower-of-cost-or-net realizable value rule.
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
Pada sebagian besar kasus, perusahaanmenggunakan individual untuk LCNRV.
Aturan pajak dibeberapa negara menggunakan
individual LCNRV.
Dengan individual memberikan nilai terendah
terhadap persediaan dengan LNCRV.
Metde ini harus diterapkan se!ara knsisten.
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"s #arang dijual $sebelum pen%esuan dgn NRV& ' ()*,)))
Persediaan akhir $!st& *+,)))
Persediaan akhir $at NRV& ),)))
Persediaan (+,)))
Rugi penurunan nilai persed (+,)))
Persediaan (+,)))
"s #arang dijual (+,)))
Di!atatsbg rugi
Di!atatsbg rugi
Di!atat-bg PP
Di!atat-bg PP
Pen*a%a%an Penesa$an n$la$ #e(se$aan
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
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Mela#&(kan ala! la#&(an kean"an
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
Pa(%$al S%a%e!en%
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La#&(an La,a@R"$
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
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Pen""naan !e%&e *aan"an
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
Pada saat menggunakan metde NRV perusahaan
tidak mengkredit rekening persediaan tetapi
menggunakan rekening !adangan penurunannilai persediaan. a!!unt.
Cadangan penurunan nilai persed (+,)))
Rugi penurunan nilai persed (+,)))Di!atat-bg rugiDi!atat-bg rugi
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La#&(an P&s$s$ ean"an
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
Pa(%$al S%a%e!en%
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Re*&e( R"$ Pen(nan n$la$
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
/umlah %ang diturunkan dinaikkan kembali.
/umlah maksimal kenaikan kembalian sebesar
penurunann%a.
Melanjutkan !nth sblmn%a the Ri!ard, diasumsikan
bah0a net reali1able value naik menjadi '2,))) $naik
sebesar '2,)))&. Ri!ard men!atat3, Di!atat sebagai rugi.
Re!ver% rugi penurunan nilai 2,)))
Cadangan penurunan nilai persediaan 2,)))
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Re*&e( R"$ #en(nan n$la$
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
Cadangan disesuaikan pada peride sesudahdiadakann%a penurunan nilai, saat persediaan dilaprkan
sebesar LCNRV. Ills%(a%$&n 9->
Persediaan tidak bleh dilaprkan diatas !stn%a.
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9-14
Pen*a%a%an kena$kan #en(nanB asse% $ak$#aa saa% %e(ja$ kena$kan #en(nanB ,kan
#aa saa% #enjalan.
;$ka aa kena$kan $a%as *&s%na ,a( ,$sa
$ak$ saa% asse% ,ena(-,ena( $jal.
Te(ja$ ke%$ak k&ns$s%enan ka(ena #e(sa/aan
!en""nakan /a("a *&s% #aa sa% #e($&e
an !en""nakan NRV #aa #e($&e la$nna.
Me%&e $n$ !e%&e an" k&nse(a%$)
=e,e(a#a #en$!#an"an:
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
Ealas$ !e%&e LCM
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P9-1: Re!!e(s #e(sa/aan #e!,a% !eja. P(&k
$jal en"an /a("a an" aa $ala! ka%al&" /a("a.
D$,a'a/ $n$ #e(se$aan !eja an" aa $ #e(sa/aan
#aa 31 Dese!,e( 21.
Ins%(*%$&ns: =e(a#a n$la$ #e(se$aan an" /a(s
$la#&(kan #aa 31 Dese!,e( 218 j$ka #e(sa/aan
!en""nakan !e%&e LCNRV $n$$al n%k
!en$la$ #e(se$aanna
L&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le ValeL&'e(-&)-C&s%-&(-Ne% Real$+a,le Vale
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9-1>
Dasa( Pen$la$anDasa( Pen$la$anDasa( Pen$la$anDasa( Pen$la$an
LO 2 Explain when companies value inventories at net realizable value.LO 2 Explain when companies value inventories at net realizable value.
&n$s$ k/ss #en$la$an
LCNR %$ak $"nakan j$ka:
Cst sulit ditentukan
arga pasar prduk tetap, dan
4nit prduk bisa di pertukarkan
Aa a s$%as$ an" $"nakan ala! NRV:
Pada asset pertanian
"mditi %ang dikuasai leh makelar
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$(&Pasar terkendali dengan harga pasar %ang
berlaku untuk seluruh jumlah penjualan
$+&5idak ada bia%a penjualan %ang signi6ikan.
atau
$7&-ulit menentukan !stn%a
Nilai jual relati6 digunakan pada kndisi sebagai
berikut3
Vala%$&n =asesVala%$&n =asesVala%$&n =asesVala%$&n =ases
Me%&e N$la$ jal (ela%$)
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Me%&e n$la$ jal (ela%$)
E9-9:PT Le!a(k !e!,el$ se,$an" %ana/ en"an
/a("a 78. Tana/ $(a%akan an $,a"$ !enja$
,e,e(a#a ka#l$n"8 ,$aa #e!e(a%aan an#en"a#l$n"an 738. D$,a'a/ $n$ a)%a( /a("a
ka#l$n" %ana/. =$aa e(as$ an" $al&kas$kan ke
#(&ek $n$ se,esa( 71>82.
Ins%(ks$:H$%n" la,a ,e(s$/ PT Le!a(k
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9-21
5iga asumsi3
Me%&e La,a &%&(Me%&e La,a &%&(Me%&e La,a &%&(Me%&e La,a &%&(
LO Determine endin! inventory by applyin! the !ross profit method.LO Determine endin! inventory by applyin! the !ross profit method.
$(&Persediaan a0al ditambah pembelian
sama dengan barang tersedia untuk
dijual.
$+arang %ang tidak dijual ada digudang.
$76D 8 Persediaan akhir 9 "s barang
dijual
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9-22
Penj =e(s$/.Penj =e(s$/. FFFFFF
H##:H##: Pe(se A'alPe(se A'al FFFFFF
Pe!,el$an =e(s$/Pe!,el$an =e(s$/ FFFFFF
------ G------ G
=%=% FFFFFF
Pe(se Ak/$(Pe(se Ak/$( FFFFFF
------ ------- -
H##H## FFFFFF------- -------- -
La,a &%&(La,a &%&( FFFFFF
Da($ Pe(/$% Ts, D#% $%a e%a/$ :Da($ Pe(/$% Ts, D#% $%a e%a/$ :
Pe(se A'al G Pe!,elPe(se A'al G Pe!,el 5 =TUD5 =TUD
=TUD 6 Pe(se Ak/$(=TUD 6 Pe(se Ak/$( 5 HPP5 HPP
=TUD 6 HPP=TUD 6 HPP 5 Pe(se Ak/$(5 Pe(se Ak/$(
Penj =e(s$/ 6 HPPPenj =e(s$/ 6 HPP 5 La,a &%&(5 La,a &%&(
Penj =e(s$/ 6 La,a &%&( 5 HPPPenj =e(s$/ 6 La,a &%&( 5 HPP
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9-23
Ills%(a%$&n: Ce%s C&(#. Me!$l$k$ #e(se$aan a'al
"n *&s% 48 an #e!,el$an "n *&s%
28. Penjalan /a("a jalB 2>8. La,a
k&%&( 3 a($ #enjalan.
=e"$nn$n" $nen%&( a% *&s%B=e"$nn$n" $nen%&( a% *&s%B 4 4P(*/ases a% *&s%BP(*/ases a% *&s%B 2828
8
Less: 8BLess: 8B >08 >08Sales a% *&s%BSales a% *&s%B 19481948
A##(&F$!a%e $nen%&( a% *&s%BA##(&F$!a%e $nen%&( a% *&s%B 408408
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9-20
E9-10:Astaire !en""nakanmetde laba ktr
dalam menilai persediaann%a. Di ba0ah ini data pada
bulan Maret.
Ins%(*%$&ns:aB H$%n"la/ #e(se$aan 31 Ma(e%8 j$ka la,a k&%&( 2
a($ #enjalan
,B H$%n"la/ #e(se$aan 31 Ma(e%8 j$ka la,a k&%&( 2
a($ &s ,a(an" $jal LO LO
M % l , k %M % l , k %
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9-2
"elemahan3
Me%&e la,a k&%&(Me%&e la,a k&%&(Me%&e la,a k&%&(Me%&e la,a k&%&(
LO Determine endin! inventory by applyin! the !ross profit method.LO Determine endin! inventory by applyin! the !ross profit method.
$(&Menggunakan angka persentase masalaluuntuk menghitungn%a
$+&5ari6 laba ktr %ang han%a satu tari6
mungkin tidak sesuai dengan ken%ataan
$7iasan%a tidak diperkenankan untuk
pembuatan lapran keuangan. :;R-
mens%aratkan perhitungan phisik
persediaan.
dM d H
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9-24
D$"nakan n%k #e(sa/aan (e%a$l an" !en"ala!$
kesl$%an n%k !en"/$%n" se*a(a #/$s$k #e(se$aan
ak/$(. Ca(ana !en"k&ne(s$ /a("a #asa( ke *&s
1B T&%al *&s an %&%al /a("a e*e(an n%k ,a(an"an" $,el$.
2B T&%al *&s an %&%al /a("a e*e(an n%k ,a(an"
an" an" %e(se$a n%k $jal.
3B Penjalan #aa #e($&e an" ,e(san"k%an.
Re%a$le( #e(l !en"e%a/$
Me%&e k&nens$&nal a%a !e%&e *&sMe%&e k&nens$&nal a%a !e%&e *&s
,e(asa(kan LCNRVB,e(asa(kan LCNRVB
Metode Harga eceranMetode Harga eceranMetode Harga eceranMetode Harga eceran
P9 9: JKe In* !e!aka$ !e%&e /a("a e*e(an
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9-2
P9-9: JKe In*. !e!aka$ !e%&e /a("a e*e(an
n%k !e/$%n" #e(se$aan ak/$(na. D$,a'a/ $n$
a%a #aa ,lan Ok%&,e( 21.
H$%n"la/ #e(se$aan ak/$( "n !e%&e:
1BC&nen%$&nal 2BC&s%
M % H
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9-2>
Hal-/al k/ss:
Me%&e Ha("a e*e(anMe%&e Ha("a e*e(anMe%&e Ha("a e*e(anMe%&e Ha("a e*e(an
LO " Determine endin! inventory by applyin! the retail inventory method.LO " Determine endin! inventory by applyin! the retail inventory method.
#ia%a angkut#ia%a angkut
Retur PembelianRetur Pembelian
Ptngan pembelianPtngan pembelian #ia%a angkut pembelian#ia%a angkut pembelian
Persediaan %ang rusakPersediaan %ang rusak
Abnrmal shrtagesAbnrmal shrtages
Diskn khusus untuk pega0aiDiskn khusus untuk pega0ai
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#an%ak digunakan karena alasan sebagai berikut3
Ealas$
$(isa digunakan untuk menghitung laba bersih
tanpa harus menggunakan perhitungan phisik.
$+&Dapat digunakan untuk mengntrl dalam
penentuan berkurangn%a persediaan. .
$7&:n6rmasi untuk in6rmasi.
METODE HAR