Page 123 - BAHAN AJAR DIGITAL PENGATAR AKUNTANSI II
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Rangkuman Periodik LIFO
Persediaan
Barang Barang
Tersedia untuk
Pembelian Dijual $1.800 200 unit @ $9
$1.800
Jan. 1 $1.000 100 unit @ $10
200 unit @ $9 $1.800
$2.800 300 unit
Mar. 10
300 unit @ $10 $3.000 Harga Pokok
Penjualan
Sep. 21
400 unit @ $11 $4.400
$2.000 200 unit @ $10
Nov. 18
100 unit @ $12 $1.200
$4.400 400 unit @ $11
1.000 unit $10.400 $1.200 100 unit @ $12
$7.600 700 unit
