..................................................

INVENTORY CARD
...........................................

NAME : ................................................ METODE : FIFO

IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE

Sep 1 Beginning Inventory 60 $ 25.00

9 Purchase 120 $ 26.00 $ 3,120.00 60 $ 25.00
120 $ 26.00
11 Sale 60 $ 25.00 $ 1,500.00 80 $ 26.00
40 $ 26.00 $ 1,040.00
17 Purchase 70 $ 27.00 $ 1,890.00 80 $ 26.00
70 $ 27.00
22 Sale 60 $ 26.00 $ 1,560.00 20 $ 26.00
70 $ 27.00
25 Purchase 80 $ 28.00 $ 2,240.00 20 $ 26.00
70 $ 27.00
80 $ 28.00
29 Sale 20 $ 26.00 $ 520.00 60 $ 28.00
70 $ 27.00 $ 1,890.00
20 $ 28.00 $ 560.00
Total …………………………… 60 $ 28.00
.............................................
INVENTORY CARD
...........................................

BALANCE

TOTAL

$ 1,500.00
$ 1,500.00
$ 3,120.00
$ 2,080.00

$ 2,080.00
$ 1,890.00
$ 520.00
$ 1,890.00
$ 520.00
$ 1,890.00
$ 2,240.00
$ 1,680.00

$ 1,680.00
 ..................................................
INVENTORY CARD
...........................................

NAME : ................................................ METODE : AVARAGE

IN OUT BALANCE
DATE INVOICE NO DESCRIPTION
UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE

Sep 1 Beginning Inventory 60 $ 25.00

9 Purchase 120 $ 26.00 $ 3,120.00 180 $ 25.67
11 Sale 100 $ 25.67 $ 2,566.67 80 $ 25.67
17 Purchase 70 $ 27.00 $ 1,890.00 150 $ 26.29
22 Sale 60 $ 26.29 $ 1,577.33 90 $ 26.29
25 Purchase 80 $ 28.00 $ 2,240.00 170 $ 27.09
29 Sale 110 $ 27.09 $ 2,980.35 60 $ 27.09
Total …………………………… 60 $ 27.09
.............................................
INVENTORY CARD
...........................................

METODE : AVARAGE
BALANCE

TOTAL

$ 1,500.00
$ 4,620.00
$ 2,053.33
$ 3,943.33
$ 2,366.00
$ 4,606.00
$ 1,625.65
$ 1,625.65
Tanggal Keterangan DEBIT KREDIT
01 June Merchandise Inventory $ 1,200.00
Account payable $ 1,200.00

03 June Sales $ 2,400.00

Account receivable $ 2,400.00
Cost of good sold $ 1,440.00
Merchandise Inventory $ 1,440.00

06 June Account payable $ 100.00

Merchandise Inventory $ 100.00

09 June Account payable $ 1,100.00

Cash $ 1,078.00
Purchase discount $ 22.00

15 June Cash $ 2,400.00

Account receivable $ 2,400.00

17 June Sales $ 1,800.00

Account receivable $ 1,800.00
Cost of good sold $ 1,080.00
Merchandise Inventory $ 1,080.00

20 June Merchandise Inventory $ 1,500.00

Account payable $ 1,500.00

24 June Cash $ 1,800.00

Account receivable $ 1,800.00

26 June Account payable $ 1,500.00

Cash $ 30.00
Purchase discount $ 1,470.00

28 June Sales $ 1,300.00

Account receivable $ 1,300.00
Cost of good sold $ 780.00
Merchandise Inventory $ 780.00

30 June Account receivable $ 120.00

Sales return $ 120.00
Merchandise Inventory $ 72.00
Cost of good sold $ 72.00

Amount $ 18,592.00 $ 18,592.00