Image

2 Metode pencatatan Merchandise Inventory Physical Method…


2 Metode pencatatan “Merchandise Inventory”:

(Physical Method)
1. Pembelian:
>(D 🙂 Purchase
>(K 🙂 Cash/Account Payable

2. Retur Pembelian:
>(D 🙂 Cash/Account Payable
>(K 🙂 Purchase Return and Allowance

3. Penjualan:
>(D 🙂 Cash/Account Receivable
>(K 🙂 Sales

4. Retur Penjualan:
>(D 🙂 Sales Return and Allowances
>(K 🙂 Sales

(Perpetual Method):
1. Pembelian:
>(D 🙂 Merchandise Inventory
>(K 🙂 Cash/Account Payable

2. Retur Pembelian:
>(D 🙂 Cash/Account Payable
>(K 🙂 Merchandise Inventory

3. Penjualan:
>(D 🙂 Cash/Account Receivable
>(K 🙂 Sales
(Sesuai dengan harga saat penjualan)

>(D 🙂 Cost of Good Sold
>(K 🙂 Merchandise Inventory
(Sesuai dengan harga pokok)

4. Retur Penjualan:
>(D 🙂 Sales Return and Allowances
>(K 🙂 Cash/Account Receivable
(Sesuai dengan harga saat penjualan)

>(D 🙂 Merchandise Inventory
>(K 🙂 Cost of Good Sold
(Sesuai dengan harga pokok pada saat pembelian)

Menghitung Laba Kotor:
Rincian Hasil Penjualan:
Tgl… Unit terjual @ Rp, = …
Tgl… Unit terjual @ Rp, = …Total Penjualan menjadi = …

Hasil Penjualan dikurangi Harga Pokok sama dengan Laba Kotor.

@AKL II ¤_= MI

Advertisements

“Pesan-pesan positif dan konstruktif, sangat berguna demi masa depan kita”

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s