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
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