ch08 penilaian persediaan 2
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C H A P T E R 8
Penilaian Persediaan :Pendekatan Dasar Biaya
Intermediate AccountingIFRS Edition
Kieso, Weygandt, and Warfield
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1. Mengidentifikasi pengklasifikasian utama persediaan.
2. Membedakan metode perpetual dan metode periodik
3. Mengidentifikasi pengaruh kesalahan pencatatan persediaanterhadap pelaporan keuangan
4. Memahami item-item yang termasuk biaya persediaan.
5. Menjelaskan dan membandingkan metode yang digunakanuntuk menialai persediaan
Learning ObjectivesLearning Objectives
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Barang dalamperjalanan
Barang konsinyasi
Perjanjianpenjualan khusus
Kesalahanpersediaan
Masalahpersediaan
Barang fisik yangtermasuk dalam
persediaan
Biaya yangtermasuk dalam
persediaanAsumsi arus kas
Pengklasifikasian
Arus kas
Pengendalian
Dasar Penilaianpersediaan
Biaya produk
Biaya periode
Diskon pembelian
Identifikasi khusus
Biaya rata-rata
FIFO
Ringkasan analisis
Valuation of Inventories:Cost-Basis Approach
Valuation of Inventories:Cost-Basis Approach
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Persediaan adalah:
Dimiliki untuk dijual, atauBarang-barang yang digunakan dalam memproduksi barangyang akan dijual.
Inventory IssuesInventory Issues
LO 1 Identify major classifications of inventory.
Dagang Manufaktur
Persediaan dalam bisnis
atau
Pengklasifikasian
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Satu akunpersediaan
Barang-barangyang siap untukdijual
Pengklasifikasian
Inventory IssuesInventory Issues
LO 1 Identify major classifications of inventory.
Illustration 8-1
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Tiga akun
• Bahan baku
• Barang dalamproses
• Barang jadi
Pengklasifikasian
Inventory IssuesInventory Issues
LO 1
Illustration 8-1
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Inventory Cost Flow
Inventory IssuesInventory Issues
Illustration 8-2
LO 1 Identify major classifications of inventory.
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Inventory Cost Flow
Inventory IssuesInventory Issues
Illustration 8-3
LO 1 Identify major classifications of inventory.
Perusahaan menggunakan salah satu dari dua cara untukmencatat persediaab — sistem perpetual atau sistemperiodik
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Inventory Cost FlowInventory Cost Flow
LO 2 Distinguish between perpetual and periodic inventory systems.
Perpetual System
1. Pembelian barang untuk dijual didebit ke persediaan.
2. Biaya transportasi didebit ke persediaan. Retur penjualan dandiskon penjualan dikredit ke persediaan .
3. Pada saat penjualan, HP penjualan didebit dan persediaandikredit
4. Buku pembantu persediaan menunjukkan kuantitas dan biayasetiap jenis persediaan yang ada di tangan.
Sistem perpetual menyediakan sebuah pencatatnpersediaan dan HP Penjualan secara kontinyu
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Inventory Cost FlowInventory Cost Flow
LO 2 Distinguish between perpetual and periodic inventory systems.
Sistem Periodik
1. Pembelian barang didebit ke pembelian
2. Jumlah akhir persediaan ditentukan dengan perhitunganfisik
3. Perhitungan harga pokok penjualan:Persediaan awal $ 100,000Pembelian bersih 800,000Barang yang tersedia untuk dijual 900,000Persediaan akhir (125,000)HP Penjualan $ 775,000
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Inventory Cost FlowInventory Cost Flow
LO 2 Distinguish between perpetual and periodic inventory systems.
Illustration: Fesmire Company memiliki transaksi selamatahun berjalan sebagai berikut
Catat transaksi di atas dengan menggunakan sistem perpetualdan periodik
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Inventory Cost FlowInventory Cost Flow
LO 2 Distinguish between perpetual and periodic inventory systems.
Illustration 8-4Illustration:
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Arus kas PersediaanArus kas Persediaan
LO 2 Distinguish between perpetual and periodic inventory systems.
Illustration: Asumsikan bahwa pad akhir periode, denganmetode perpetual dilaporkan terdapat saldo persediaan $4,000.Namun perhitungan fisik menunjukkan jumlah persediaan yangada di tangan $3,800. Jurnal untk mencatat penurunanpersediaan adalah :
Penurunan persediaan 200
Persediaan 200
Note: Akun “Penurunan persediaan” akan menyesuaikan HP.Penjualan. Dalampraktik, perusahaan kadang melaporkan akun Penurunan persediaan dalam akun“pendapatan dan biaya lain-lain” dalam laporan laba rugi
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Pengendalian persediaan
Inventory IssuesInventory Issues
LO 2 Distinguish between perpetual and periodic inventory systems.
Semua perusahaan membutuhkan verifikasi periodik atasatas jumlah, berat ataupun pengukuran persediaan yangada dibandingkan catatan pembukuan persediaan.
Perusahaan harus melakukan perhitungan fisik persediaanpada saat mendekati akhir tahun fiskal untuk melaporkanjumlah persediaan yang sesuai di laporan keuangantahunan
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Inventory IssuesInventory Issues
LO 2 Distinguish between perpetual and periodic inventory systems.
Isu dasar dalam penilaian persediaan
Perusahaan harus mengalokasikan semua HP. Barangtersedia dijual (atau digunakan) di antara barang yang telahterjual dan barang yang masih ada di tangan.
Illustration 8-5
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Basic Issues in Inventory ValuationBasic Issues in Inventory Valuation
LO 2 Distinguish between perpetual and periodic inventory systems.
Barang fisik (barang di tangan, barang dalamperjalanan, barang konsinyasi, perjanjian penjualankhusus)
Biaya yang harus dimasukkan dalam persediaan(Biaya produk Vs biaya periodik).
Asumsi arus kas (identifikasi spesifik, biaya rata-rata,
FIFO, retail, dsb.).
Penilaian menentukan penentuan atas
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Perusahaan harus mencatat pembelian ketika hak legalatas barang berpindah ke pembeli.
Physical Goods Included in InventoryPhysical Goods Included in Inventory
LO 2 Distinguish between perpetual and periodic inventory systems.
Illustration 8-6
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Physical Goods Included in InventoryPhysical Goods Included in Inventory
LO 3 Identify the effects of inventory errors on the financial statements.
Pengaruh kesalahanpencatatan persediaan
Pengaruh kesalahan laba bersih tahun berjalan (2010) akan diseimbangkan padatahun berikutnya (2011), bagaimanapun laporan laba rugi akan disajikan secara
keliru untuk kedua tahun terkait
Illustration 8-7
Salah sajipersediaan akhir
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Effect of Inventory ErrorsEffect of Inventory Errors
Illustration: Yei Chen Corp. understates its ending inventory byHK$10,000 in 2010; all other items are correctly stated.
Illustration 8-8
LO 3
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Physical Goods Included in InventoryPhysical Goods Included in Inventory
LO 3 Identify the effects of inventory errors on the financial statements.
Kesalahan penyajian tidak mempengaruhi HP Penjualan dan laba bersih karenasalah saji pembelian dan persediaan saling mengoffset
Illustration 8-9
Salah sajipembelian dan
persediaan
Pengaruh kesalahanpencatatan persediaan
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Biaya yang dimasukkan dalam persediaanBiaya yang dimasukkan dalam persediaan
LO 4 Understand the items to include as inventory cost.
Biaya produk- biaya-biaya yang secara langsungberhubungan dengan transfer barang ke lokasipembeli dan pengubahan barang tsb menjadibarang yang siap untuk dijual
Biaya periode – pada umumnya adalah biayapenjualan, umum dan administrasi
Perlakuan atas diskon penjualan – Gross vs.Net Method
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Costs Included in InventoryCosts Included in Inventory
LO 4 Understand the items to include as inventory cost.
Treatment of Purchase DiscountsIllustration 8-11
* $4,000 x 2% = $80
*
** $10,000 x 98% = $9,800
**
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Metode yang diadopsi harus merefleksikan laba periodek
Asumsi arus biaya yang diadopsi
Tidak harus sama dengan
Pergerakan fisik barang
Asumsi arus biaya yang diadopsi
Tidak harus sama dengan
Pergerakan fisik barang
Asumsi arus biaya apa yang harus dipakai?Asumsi arus biaya apa yang harus dipakai?
Identifikasi spesifik --- biaya rata-rata --- LIFO
LO 5 Describe and compare the methods used to price inventories.
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Young & Crazy Company melakukan pembelian berikut:1. tgl 2/2/11 : satu item barang seharga $102. Tgl 2/15/11 : satu item barang seharga $153. Tgl 2/25/11 : satu item barang seharga $20
Young & Crazy Company menjual item barang yang dibeli tgl2/28/11 seharga $90. Bagaimanakan saldo akhir persediaandan HP persediaan pada akhir februari 2011 dengan asumsiperusahaan menggunakan FIFO, Average Cost, andSpecific Identification?asumsi tingkat pajak 30%.
Example
Cost Flow AssumptionsCost Flow Assumptions
LO 5 Describe and compare the methods used to price inventories.
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Purchase on2/2/11 for $10
Purchase on2/15/11 for $15
Purchase on2/25/11 for $20
Cost Flow AssumptionsCost Flow Assumptions
Inventory Balance= $ 35
Young & Crazy CompanyIncome Statement
For the Month of Feb. 2011
Penjualan $ 90HP.Penjualan 10
Laba kototr 80Biaya-biaya:
Administrasi 14penjualan 12Bunga 7
Total Biaya 33Laba sebelum pajak 47Pajak 14laba bersih $ 33
“First-In-First-Out (FIFO)”
LO 5
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Purchase on2/2/11 for $10
Purchase on2/15/11 for $15
Purchase on2/25/11 for $20
Inventory Balance= $ 30
Cost Flow AssumptionsCost Flow Assumptions
Young & Crazy CompanyIncome Statement
For the Month of Feb. 2011
Sales $ 90Cost of goods sold 15
Gross profit 75Expenses:
Administrative 14Selling 12Interest 7
Total expenses 33Income before tax 42Taxes 12Net Income $ 30
“Average Cost”
LO 5
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Young & Crazy CompanyIncome Statement
For the Month of Feb. 2011
Sales $ 90Cost of goods sold 0
Gross profit 90Expenses:
Administrative 14Selling 12Interest 7
Total expenses 33Income before tax 57Taxes 17Net Income $ 40
Depends which one is sold
Purchase on2/2/11 for $10
Purchase on2/15/11 for $15
Purchase on2/25/11 for $20
Inventory Balance= $ 45
Cost Flow AssumptionsCost Flow Assumptions
“Specific Identification”
LO 5
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Financial Statement Summary
FIFO AverageSales 90$ 90$Cost of goods sold 10 15
Gross profit 80 75Operating expenses:
Administrative 14 14Selling 12 12Interest 7 7
Total expenses 33 33Income before taxes 47 42Income tax expense 14 12Net income 33$ 30$
Inventory Balance 3035
Cost Flow AssumptionsCost Flow Assumptions
LO 5
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Cost Flow AssumptionsCost Flow Assumptions
LO 5
Illustration: Call-Mart Inc. Memiliki transaksi berikut ini padaawal periode operasi.
Persediaan awal (2,000 x $4) $ 8,000pembelian:
6,000 x $4.40 26,4002,000 x 4.75 9,500
Harga pokok penjualan $43,900
Tentukan harga pokok penjualan :
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Specific IdentificationSpecific Identification
Illustration: Call-Mart Inc. Memiliki 6,000 unit persediaan yang terdiridari 1,000 units berasal dari pembelian tgl 2 maret, 3,000 pembelian tgl15, and 2,000 dari pembelian tgl 30 maret. Hitung nilai persediaa akhirdan HP penjualan
Illustration 8-12
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Average CostAverage Cost
Illustration 8-13Weighted-Average
LO 5 Describe and compare the methods used to price inventories.
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Average CostAverage Cost
Illustration 8-14
Dalam metode rata-rata, setiap melakukan penjualan, CallMart menghitung biaya rata-rata unit
Moving-Average
LO 5 Describe and compare the methods used to price inventories.
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First-In, First-Out (FIFO)First-In, First-Out (FIFO)
Illustration 8-15Periodic Method
Determine cost of ending inventory by taking the cost of the most recentpurchase and working back until it accounts for all units in the inventory.
LO 5 Describe and compare the methods used to price inventories.
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First-In, First-Out (FIFO)First-In, First-Out (FIFO)
Illustration 8-16
Perpetual Method
Dengan metode FIFO, nilai persediaan akhir dan HP Penjualan akan bernilaisama baik dengan menggunakan metode perpetual atau metode periodeik
LO 5 Describe and compare the methods used to price inventories.
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Inventory Valuation Methods - SummaryInventory Valuation Methods - Summary
Illustration 8-17
LO 5 Describe and compare the methods used to price inventories.
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Inventory Valuation Methods - SummaryInventory Valuation Methods - Summary
Illustration 8-18Balances of Selected Itemsunder Alternative InventoryValuation Methods
LO 5 Describe and compare the methods used to price inventories.
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8-38 LO 6 Describe the LIFO cost flow assumption.
IFRS tidak mengizinkan untuk meggunakan LIFO untuktujuan pelaporan keuangan.
Namun di US LIFO diperbolehkan untuk tujuan pelaporankeuangan Nonetheless,diperbolehkan di untuk pelaporanpajak di beberapa negar bagian. Penggunaan LIFOmemberikan tax saving yang signifikan
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Illustration: Call-Mart Inc. had the following transactions inits first month of operations.
Beginning inventory (2,000 x $4) $ 8,000Purchases:
6,000 x $4.40 26,4002,000 x 4.75 9,500
Goods available for sale $43,900
Calculate Goods Available for Sale
Last-In, First-Out (LIFO)Last-In, First-Out (LIFO)
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Last-In, First-Out (LIFO)Last-In, First-Out (LIFO)
Illustration 8A-1Periodic Method
The cost of the total quantity sold or issued during the month comes from themost recent purchases.
LO 6 Describe the LIFO cost flow assumption.
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Last-In, First-Out (LIFO)Last-In, First-Out (LIFO)
Illustration 8A-2
Perpetual Method
LIFO dengan perpetual method menghasilkan nilai persediaan akhir dan HPPenjualan yang berbeda dengan metode periodik
LO 6 Describe the LIFO cost flow assumption.
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Illustration 8A-3
Inventory Valuation Methods - SummaryInventory Valuation Methods - Summary
Laba kotor lebih rendah dengan LIFO, lebih tinggi dengan FIFO, dan denganmetode rata-rata bernilai di antara keduanya
LO 6 Describe the LIFO cost flow assumption.
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Illustration 8A-4
Inventory Valuation Methods - SummaryInventory Valuation Methods - Summary
LIFO menghasilkan saldo kas akhir periode yang paling tinggi (karena pajakyang rendah). Dengan asumsi bahwa harga naik. Pada saat harga meningkatmaka hasilnya akan berbeda..
LO 6 Describe the LIFO cost flow assumption.