THE ANALYSIS OF ASSESSMENT AVAILABILITY OF COST THE SALES AT MARINDRA STORE

Aisha Aisha

Abstract


Inventory is
very important for a trading company because it usually
will have a larger portion than in other current assets. To
determine the magnitude of the price of goods sold and end-
ing inventory valuation methods used are FIFO, LIFO and
weighted average method. While the method of recording
that can be used is the recording companies and recording
of perpetual physical inventory. Conclusions obtained on
the research performed by the authors is known that the
methods used by Marindra Stores in assessing the FIFO
method of inventory is periodic and perpetual system of
Rp 435,200 and cost of sales amounted to Rp 1,193,400 to
Rp 60,600 gross prot. The results of calculations using
the LIFO method of inventory valuation ultimately peri-
odic system of Rp 433,680 and cost of sales amounted to
Rp 1,194,920 with gross prot of Rp 59,080 and perpetual
LIFO inventory valuation system eventually amounting to
Rp 434,450 and cost of sales amounted to Rp 1,194,150 with
gross prot amounting to Rp 59,850. whereas calculations
using the weighted average method of the periodic system
of inventory value amounting to Rp 434 934 and nally the
cost of goods sold amounted to Rp 1,193,666 with gross
prot of Rp 60,334 and the weighted average value of a per-
petual supply system eventually amounted to Rp 434,928
and Rp cost of goods sold 1,193,672 with gross prot of Rp
60,328.

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