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Chapter 9

Inventories
Accounting, 21st Edition
Warren Reeve Fess

Copyright 2004 South-Western, a division


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Professor Emeritus of Accounting
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What is Inventory ?

Barang yang dibeli untuk dijual kembali


Dengan atau tanpa melalui pengolahan terlebih dahulu

Barang yang siap dijual (Barang Jadi)


Barang dalam Proses untuk tujuan dijual (barang
dalam Proses
Barang yang akan dipakai dalam kegiatan produksi
perusahaan (Bahan Baku)
SUPERMARKET
(Perusahaan Dagang)
Inventory Aktiva tetap
Whose Inventory is it ?

Barang Dalam Gudang Barang Dalam Perjalanan ?

Barang Konsinyasi? FOB SHIPPING POINT FOB DESTINATION


FOB Shipping point

Penjual Pembeli

Milik
pembeli

Kepemilikan pindah
FOB destination

Pembeli
Penjual

Milik penjual Milik pembeli

Kepemilikan pindah
PENILAIAN INVENTORY
FIFO

COST LIFO

Inventory Average

Special
Identification Individual

LCM Kelompok

RETAIL METHOD
Total
ESTIMASI
Gross Profit Method
Metode Penentuan Harga Pokok
Barang Terjual dan Pesediaan Akhir

Identifikasi
FIFO LIFO Rata-rata
khusus

Asumsi Asumsi Asumsi

Yang Yang Barang Setiap


Pertama Terakhir Yang Barang
Dibeli Dibeli Dijual Dikenali
Pertama Pertama Ngacak Costnya
dijual dijual
First In First Out
Purchased
goods

Sold
goods
Inventory Cost Flow Assumptions

Sold
Purchased
goods
goods
Inventory Cost Flow Assumptions

Purchased Sold
goods goods
Fifo
Periodic
Sistem Periodik

Pada saat menjual barang tidak ditentukan harga pokok


barang yang dijual
Pada akhir periode ditentukan unit persediaan yang ada
dan yang dijual

Pada akhir periode ditentukan harga pokok barang yang


dijual dan persediaan yang ada
Tgl Keterangan Unit Cost/unit Jumlah
Jan 1 Persediaan 200 $ 10 $2,000
12 Pembelian 400 $ 12 $4,800
26 Pembelian 300 $ 11 $3,300
30 Pembelian 100 $13 $1,300
Jumlah 1.000 $11,400

Terjual = 700 Unit Persediaan 300 unit

200 x $ 10 = $2,000 100 x $ 13 = $1,300


Fifo 400 x $ 12 = $4,800
100 x $ 11 = $1,100 200 x $ 11 = $2,200
$7,900 $3,500

$11,400
Summary of Fifo Periodic
Cost of
Merchandise Merchandise
Available Sold
Purchases for Sale
$2,000 200 units at $10
Jan. 1
200 units at $10 $2,000
$4,800 400 units at $12
Jan. 12
400 units at $12 $4,800 100 units at $11
$1,100
Jan. 26
$7,900 700 units
300 units at $11 $3,300
Merchandise
Jan. 30
100 units at $13 $1,300 Inventory
$11,400 $2,200 200 units at $11
1,000 units
$1,300 100 units at $13

$3,500 300 units


Lifo
Periodic
Tgl Keterangan Unit Cost/unit Jumlah
Jan 1 Persediaan 200 $ 10 2,000
12 Pembelian 400 $ 12 4,800
26 Pembelian 300 $ 11 3,300
30 Pembelian 100 $13 1,300
Jumlah 1.000 11,400

Terjual = 700 Unit Persediaan 300 unit

100 x $ 13 = $1,300 200 x $ 10 = $2,000


Lifo 300 x $ 11 = $3,300
300 x $ 12 = $3,600 100 x $ 12 = $1,200
$8,200 $3,200

$11,400
Summary of Lifo Periodic
Merchandise
Merchandise Inventory
Available
Purchases for Sale $2,000 200 units at $10
Jan. 1 $1,200 100 units at $12
200 units at $10 $2,000
$3,200 300 units
Jan. 12
400 units at $12 $4,800 Cost of
Merchandise
Jan. 26 Sold
300 units at $11 $3,300
$3,600 300 units at $12
Jan. 30
100 units at $13 $1,300
$3,300 300 units at $11
1,000 units $11,400
$1,300 100 units at $13

$8,200 700 units


Tgl Keterangan Unit Cost/unit Jumlah
Jan 1 Persediaan 200 $ 10 2,000
12 Pembelian 400 $ 12 4,800
26 Pembelian 300 $ 11 3,300
30 Pembelian 100 $13 1,300
Jumlah 1.000 11,400

Persediaan 300 unit

Cost Rata-rata per unit = $11,400 / 1.000 = $11.4


Average
Persediaan Yang terjual = 700 x $11.4 = $7,980
Persediaan akhir = 300 x $11.4 = $3,420
$11,400
Sistem Perpetual

Pada saat menjual barang ditentukan harga pokok barang


yang dijual

Perlu bantuan daftar ( Kartu )


Data Persediaan
Tanggal Keterangan Unit Harga beli per
unit
Jan. 1 Persediaan 200 $ 10
12 Pembelian 400 $ 12
17 Dijual 300
26 Pembelian 300 $ 11
27 Dijual 200
28 Dijual 200
30 Pembelian 100 $ 13

Harga jual per unit $20


FIFO
Dibeli Dijual/COGS Persediaan
Tgl
Unit Hg/unit Jumlah Unit Hg/unit Jumlah Unit Hg/unit Jumlah

2005
Jan 1 200 10 2,000
12 400 12 4,800 200 10 2,000
400 12 4,800
17 200 10 2,000 300 12 3,600
100 12 1,200
26 300 11 3,300 300 12 3,600
300 11 3,300
27 200 12 2,400 100 12 1,200
300 11 3,300
28 100 12 1,200 200 11 2,200
100 11 1,100
30 100 13 1,300 200 11 2,200
100 13 1,300
LIFO
Dibeli Dijual Persediaan
Tgl
Unit Hg/unit Jumlah Unit Hg/unit Jumlah Unit Hg/unit Jumlah

2005
Jan 1 200 10 2,000
12 400 12 4,800 200 10 2,000
400 12 4,800
17 300 12 3,600 200 10 2,000
100 12 1,200
26 300 11 3,300 200 10 2,000
100 12 1,200
300 11 3,300
27 200 11 2,200 200 10 2,000
100 12 1,200
100 11 1,100
28 100 11 1,100 200 10 2,000
100 12 1,200
30 100 13 1,300 200 10 2,000
100 13 1,300
AVERAGE
Dibeli Dijual Persediaan
Tgl
Unit Hg/unit Jumlah Unit Hg/unit Jumlah Unit Hg/unit Jumlah
2005
200 10 2,000
Jan 1
12 400 12 4,800 600 11.33 6,800
17 300 11.33 3,399 300 11.34 3,401
26 300 11 3,300 600 11.17 6,701
27 200 11.17 2,234 400 11.17 4,467
28 200 11.17 2,234 200 11.17 2,233
30 100 13 1,300 300 11.78 3,533
LOWER OF COST OR MARKET
(LCM/LOCOM)

LCM bisa dihitung berdasar:


Jenis Inventory (Individual LCM)
Kelompok Inventory
Total Inventory
Jika Cost < Market Tidak Perlu Jurnal
Jika Cost > Market Perlu Jurnal
Jurnal Penyesuaian
Loss of Declining Inventory xxx
Merchandise Inventory xxx
Valuation of Inventory at
Lower-of-Cost-or-Market
Unit Unit
Inventory Cost Market Total Total Lower
Item Quantity Price Price Cost Market C or M
Kelompok I
A 400 $10.25 $ 9.50 $ 4,100 $ 3,800 $ 3,800
B 120 22.50 24.10 2,700 2,892 2,700
520 6,800 6,692
Kelompok II
C 600 8.00 7.75 4,800 4,650 4,650
D 280 14.00 14.75 3,920 4,130 3,920
880 8,720 8,780
Total $15,520 $15,472 $15,070
Presentation of Merchandise Inventory
on the Balance Sheet
Metro-Arts
Balance Sheet
December 31, 2007
Assets
Current assets:
Cash $ 19 400 00
Accounts receivable $80 000 00
Less allowance for
doubtful accounts 3 000 00 77 000 00
Merchandise inventory
at lower of cost (first-in,
first-out method) or market 216 300 00
Estimating Inventory Cost
Menaksir cost Inventory

Metode Harga Eceran Metode laba Kotor


(Retail Price Method) (Gross Profit Method)
Retail Method of Estimating Inventory Cost
Metode Menentukan harga pokok persediaan
berdasarkan estimasi harga eceran
Tentukan Harga Eceran atas persediaan awal dan
Pembelian selama periode
Hitung Barang yang tersedia untuk dijual (menurut
harga pokok dan harga eceran dihitung)
Dihitung rasio cost terhadap retail price
Tentukan Penjualan (menurut retail price) selama satu
periode (dari pita yang ada pada cash register)
Tentukan Persediaan akhir at retail yaitu barang tersedia
untuk dijual dikurangi penjualan
Hitung persediaan at cost dengan cara persediaan at
retail dikali dengan ratio cost terhadap retail price
Retail Inventory Method
Cost Retail
Merchandise inventory, Jan. 1 $19,400 $ 36,000
Purchases in January (net) 42,600 64,000
Merchandise available for sale $62,000 $100,000
$62,000
Ratio of cost to retail price = = 62%
$100,000

Step 1: Determine the ratio of


cost to the retail price.
Retail Inventory Method
Cost Retail
Merchandise inventory, Jan. 1 $19,400 $ 36,000
Purchases in January (net) 42,600 64,000
Merchandise available for sale $62,000 $100,000
Sales for January (net) 70,000
Merchandise inventory, January 31, at retail $ 30,000

Step 2: Determine the ending


inventory at retail.
Retail Inventory Method
Cost Retail
Merchandise inventory, Jan. 1 $19,400 $ 36,000
Purchases in January (net) 42,600 64,000
Merchandise available for sale $62,000 $100,000
Sales for January (net) 70,000
Merchandise inventory, January 31, at retail $ 30,000
Merchandise inventory, January 31, at cost
($30,000 x 62%) $18,600

Step 3: Calculate the estimated


inventory at cost.
Gross Profit Method of Estimating
Inventory Cost
1. Tarif % gross profit adl estimasi Laba kotor
berdasar pengalaman periode-periode sebelumnya
2. Estimasi gross profit = % GP X Net Sales
3. Estimasi COGS = Net Sales Estimasi GP
4. Estimasi Inventory Akhir = Available For Sales-
Estimasi COGS
Gross Profit Method
Merchandise inventory, January 1 $ 57,000
Purchases in January (net) 180,000
Merchandise available for sale $237,000
Sales in January (net) $250,000
Less: Estimated gross profit
($250,000 x 30%) 75,000
Estimated cost of merchandise sold 175,000
Estimated merchandise inventory, January 31 $ 62,000

The gross profit method is useful for estimating


inventories for monthly or quarterly financial
statements in a periodic inventory system.
Inventory Turnover
SUPERVALU Zale
Cost of merchandise sold $15,620,127,000 $ 737,188,000
Inventories:
Beginning of year $1,115,529,000 $478,467,000
End of year 1,067,837,000 571,669,000
Total $2,183,366,000 $1,050,136,000
Average $1,091,683,000 $525,068,000
Inventory turnover 14.3 times 1.4 times

Use: Inventory turnover measures the relationship


between the volume of goods sold and the
amount of inventory carried during the period.
Number of Days Sales in Inventory
SUPERVALU Zale
Average daily cost of
merchandise sold:
$15,620,127,000/365 $42,794,868
$737,188,000/365 $2,019,693
Ending inventory $1,067,837,000 $571,669,000

Average selling period 25 days 283 days

Use: To assess the efficiency in the


management of inventory
Chapter 9

The End