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https://drive.google.com/file/d/1jmkmN4S2N8LnpMKfVqt4xGxcqav7X7FC/view?usp=sharing
Penjelasan :
1. Untuk pencatatan dokumen 28
Utang Usaha (D)
Kas (K)
Harga Pokok TV yang Terjual (K)
Harga Pokok AC yang Terjual (K)
Di jurnal pada HPP (kredit) karena barang tersebut telah terjual habis di kartu persediaan. Alokasi diskonnya :
>> Faktur GSI.18/11.0788 senilai Rp 47.500.000 (terdiri dari pembelian 10 unit TV Rp 20.900.000 dan 10 unit AC Rp 26.600.000)
>> Diskon 5 %, maka :
Alokasi ke HPP TV = 5% x 20.900.000 = 1.045.000
Alokasi ke HPP AC = 5% x 26.600.000 = 1.330.000
>> Alokasi ke HPP ini tidak mempengaruhi nilai persediaan karena barang dari faktur tersebut telah habis dan nilainya hanya mempengaruhi HPP
2. Pencatatan dokumen 29
Utang Usaha (D)
Kas (K)
Harga Pokok Kulkas yang Terjual (K)
Harga Pokok Mesin Cuci yang Terjual (K)
Persediaan Barang Dagang (K)
Di jurnal menggunakan akun HPP karena ada barang dari faktur tersebut telah terjual dan ada yang masih tersisa sehingga menggunakan akun persediaan barang dagang. Alokasinya :
>> Pembelian senilai Rp 39.330.000 (terdiri dari pembelian 8 unit kulkas Rp 22.040.000 dan 7 unit mesin cuci Rp 17.290.000)
>> Diskon 5 %, maka :
Alokasi ke kulkas = 5% x 22.040.000 = 1.102.000
Alokasi ke mesin cuci = 5% x 17.290.000 = 864.500
>> Karena menggunakan metode rerata bergerak, maka alokasi ke hpp dan persediaan masing-masing dibagi 2, sehingga :
Persediaan kulkas = 1.102.000 : 2 = (551.000)
HPP kulkas = 551.000
Persediaan mesin cuci = 864.500 : 2 = (432.250)
HPP mesin cuci = 432.250
>> Pada kartu persediaan, persediaan kulkas dan persediaan mesin cuci di catat pada kolom pembelian dan bernilai minus (karena merupakan potongan pembelian yang bersaldo normal kredit) serta mempengaruhi nilai persediaan akhir
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