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5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
1/39
DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
BARANG SIAP
KERJA DLM PROSES
BAHAN MENTAH
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
1. menerangkan definisi dan 3 jenis inventori.
2. membezakan cara merekod antara sisteminventori berkala dan sistem berterusan.
3. mengira kos inventori menggunakan 3 kaedahpenilaian inventori, iaitu MDKD, MKKD danpurata wajaran.
4. menjelaskan kesan penilaian kos inventorimengikut kaedah MDKD,MKKD dan puratawajaran ke atas untung bersih.
OBJEKTIF PENGAJARAN
END
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
DEFINISI INVENTORI
IAS 2
merupakan suatu aset nyatayang dipegang untuk dijual
melalui aktiviti biasaperniagaan dan untuk
digunakan dalam
pengeluaran barangan atauperkhidmatan untukpenjualan.
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
3 JENISINVENTORI
INVENTORIBARANG SIAP
INVENTORI KERJADLM PROSES
INVENTORIBAHAN MENTAH
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
5/39
DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
KEPENTINGAN PERAKAUNAN UNTUK
INVENTORI
Kira unit fizikal
inventori pd akhirtempoh
Kira kos
inventori akhir
Dpt mengira
KBDJEND
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
SISTEM PERAKAUNANINVENTORI
SISTEM
BERKALA
SISTEM
BERTERUSAN
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
KAEDAH
PENILAIAN
INVENTORI
MDKD
PURATAMKKD
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
MASUK DAHULU KELUAR DAHULU
1. Kaedah ini mengandaikan bahawa
inventori yang dibeli dahulu dijual
dahulu.
2. Ini bermakna baki inventori terdiri
daripada inventori yang terkini.
3. Kos inventori akhir adalah kos belianterkini manakala kos barang dijual
terdiri kos belian terdahulu.
KAEDAH
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
MASUK KEMUDIAN KELUAR DAHULU
1. Berdasarkan kaedah ini, inventori yang
dibeli kemudian dijual dulu.
2. Baki akhir inventori terdiri dari baki awal.
3. Kos inventori akhir adalah kos belianterawal manakala kos barang dijual
terdiri kos belian baru.
KAEDAH
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
PURATA WAJARAN
1. Mengandaikan unit-unit inventori yg
dijual dan inventori ditentukan pada kos
purata berwajaran.2. Sangat sesuai untuk firma yang menjual
brgn yg sama jenis dan bercampur aduk
3. Formula:
kos purata wajaran seunit =Jum kos inventori boleh dijual
Jum unit inventori boleh dijualEND
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Unit inventori dikira secara fizikal pada
akhir tempoh.
U/n belian, jualan & pulangan tidak
dikemaskinikan dlm akaun inventori
Digunakan oleh firma yg jual brgan nilai
rendah & kuantiti kecil
SISTEM BERKALA
unit Inv. Awal + unit Belian unit jualan
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
PROSEDUR MEREKODSISTEM BERKALA
PULANGAN BELIAN
DT ABB/TUNAI
KT EL & PUL BEL
PULANGAN JUALAN
DT EL & PUL JUA
KT ABT/TUNAI
BELIAN
DT BELIANKT TUNAI/ ABB
JUALAN
DT TUNAI/ ABT
KT JUALAN
END
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
SISTEM
BERKALA
PURATA
WAJARANMKKD
MDKD
LATIHAN
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Unit inventori dikira secara
berterusan setiap kali berlaku u/n
yang melibatkan inventori.
Setiap u/niaga belian, jualan &
pulangan dikemaskinikan dlm
akaun inventori Digunakan oleh firma yg jual
barangniaga nilai tinggi
SISTEM BERTERUSAN
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
SISTEM BERTERUSAN
PROSEDUR MEREKOD
BELIAN
DT INVENTORI
KT TUNAI/ ABB
JUALAN
DT TUNAI/ ABT
KT JUALAN
DT KBDJ
KT INVENTORI
PULANGAN BELIAN
DT ABB/TUNAI
KT INVENTORI
PULANGAN JUALAN
DT EL & PUL JUA
KT ABT/TUNAI
DT INVENTORI
KT KBDJEND
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
SISTEM
BERTERUSAN
MDKD
MKKD PURATA
BERGERAKLATIHAN
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Latihan mudah11/1 Baki awal 45 [email protected] RM225
12/1 Belian 115 unit @ RM 5.20 598
13/1 Jualan 105 unit @ RM 7.00 735
16/1 Jualan 35 unit @ RM 7.00 245
20/1 Belian 65 unit @ RM 5.40 351
Kirakan: 1. Unit inv akhir pada 21/ 1/2014
(Berkala 2. Kos inv.akhir (MDKD, MKKD, PURATA
&Berterusan) 3. KBDJ 4. Untung Kasar
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan unit inventoriakhir
Unit
Inventori awal 30
Unit belian (100+50) 150
Unit Jualan (90 + 20) (110)
Unit inv. akhir 70LATIHANBERKALABERTERUSAN
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan Kos Inv AkhirMDKD - berkala
70 unit 50 x 4.30 = RM21520 x 4.20 = RM 84
Kos Inventori akhir = RM 299
KBDJ
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan Kos Inv Akhir
MKKD - berkala
70 unit 30 x 4.00 = RM 120
40 x 4.20 = RM 168Kos Inventori akhir = RM 288
KBDJ
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan Kos Inv AkhirPurata wajaran - berkala
Unit inv akhir x Kos purata seunit
(120+420+215)
Kos Inventori akhir = 70 x 4.194
= RM293.58
= 755/180 = 4.194
(30+100+50)
KBDJ
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan Kos Barang Dijual
KOS
Kos Inventori awal RM 120
Kos belian (420+215) 635
Unit inv. akhir (299)
MDKD - berkala
Kos Barang Dijual RM 456UTG
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan Kos Barang Dijual
KOS
Kos Inventori awal RM 120
Kos belian (420+215) 635
Unit inv. akhir (288)
MKKD - berkala
Kos Barang Dijual RM 467
UTG
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan Kos Barang Dijual
KOS
Kos Inventori awal RM 120
Kos belian (420+215) 635
Unit inv. akhir (293.58)
Purata Wajaran - berkala
Kos Barang Dijual RM 461.42
UTG
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan untung kasar
Hasil Jualan (540+120) 660
Kos Barang Dijual (456)
Untung kasar 204
MDKD - berkala
BERKALA
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan untung kasar
Hasil Jualan (540+120) 660
Kos Barang Dijual (467)
Untung kasar 193
MKKD - berkala
BERKALA
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan untung kasar
Hasil Jualan (540+120) 660
Kos Barang Dijual (461.42)
Untung kasar 198.58
Purata wajaran - berkala
BERTERUSAN
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan Kos Inv Akhir
MDKD - berterusantarikh Kos belian Kos jualan baki
1/1 30 x 4 = 120
2/1 100 x 4.2=420 30 x 4 = 120
100 x 4.2=420130 540
3/1 30 x 4 = 120
60 x 4.2=252
90 372
40 x 4.2 =168
6/1 20 x 4.2 = 84 20 x 4.2 = 84
10/1 50 x 4.3 = 215 20 x 4.2 = 84
50 x 4.3 = 215
70 299
BERTERUSAN
KBDJ RM456
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Kos Inv Akhir MKKD - berterusan
tarikh Kos belian Kos jualan baki1/1 30 x 4 = 120
2/1 100 x 4.2=420 30 x 4 = 120
100 x 4.2=420
130 5403/1 90 x 4.2=378 30 x 4 =120
10 x 4.2 = 42
40 162
6/1 10 x 4 = 40
10 x 4.2 = 42
20 x 4 = 80
10/1 50 x 4.3 = 215 20 x 4 = 80
50 x 4.3 = 215
70 295
BERTERUSAN
KBDJ RM460
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
Pengiraan Kos Inv Akhir
Purata Wajaran - berterusantrkh Kos belian Kos jualan baki
1/1 30 x 4 = 120
2/1 100 x 4.2=420 130 x 4.154= 540
3/1 90x4.154=373.86 40x 4.154=166.16
6/1 20 x 4.154 = 83.1 20 x 4.154 = 83.1
10/1 50 x 4.3 = 215 20 x 4.154 = 83.1
50 x 4.30 = 215.0
70 x 4.258 =298.1
BERTERUSAN
KBDJ RM456.96
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
KELEBIHAN & KELEMAHANSISTEM BERKALA
KEBAIKAN:
PROSEDUR
TIDAK RUMIT
KELEMAHAN:
TIADA REKODTERPERINCI NILAI KOS MUNGKIN
KURANG TEPAT TIDAK DPT TUNJUK
BAKI DENGANSEGERA
MENGAMBIL MASAYANG LAMA
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
MASUK DAHULU KELUAR DAHULU
KEBAIKAN
1. Untung bersih tinggi
2. KBDJ adalah rendah
3. Baki inventori tidak
lapuk
4. Tunjuk aliran fizikal
yang sebenar
KELEMAHAN
1. Tidak mengikut
prinsip pemadananiaitu kos yang lamadipadankan denganyang baru.
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASETSEMASARUMUSAN
MASUK KEMUDIAN KELUAR DULU
KEBAIKAN
1. Hampir kepada
prinsip pemadananiaitu kos belian
semasa dipadankan
dengan hasil semasa.
2. Untung bersih adalah
terendah dan cukaipendapatan terendah
KELEMAHAN1. Inventori akhir akan
dinilai pada kos belianawal tempoh.
2. Memberikan gambaranyang tidak realistikkpd inventori akhirdalam KKK
3. Memberikan amaununtung bersih yangrendah berbandingkaedah MDKD
4. Baki inventori mungkinlapuk.
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
KESAN PENILAIAN INVENTORI KE ATASUNTUNG BERSIH
(Sekiranya harga semakin meningkat)
Memberikan amaun untung bersih yang
paling tinggi
Inventori akhir dinilaikan pada kos yang
paling tinggi dan KBDJ paling rendah
Untung kasar dan untung bersih yangpaling tinggi
Cukai pendapatan yang paling tinggi
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
KESAN KAEDAH MKKD ATAS UNTUNGBERSIH
(Sekiranya harga semakin meningkat)
Memberikan amaun untung bersih yangpaling rendah
Ini kerana inventori dinilaikan pada kos
yang paling rendah
Amaun KBDJ paling tinggi dan untung
kasar serta untung bersih paling rendah
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
KESAN KAEDAH PURATA WAJARAN ATASUNTUNG BERSIH
Amaun untung bersih berada diantara kedua-dua kaedah MDKD
dan MKKD kerana kos purata
digunakan
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
SOALAN LATIHAN
SISTEM BERKALA DANSISTEM BERTERUSAN
Berikut adalah urusniaga inventori sepanjang bulan Mac2014
Baki Mac 1 20,000 unit @ RM 1.30
Belian Mac 3 20,000 unit @ RM 1.20
10 15,000 unit @ RM 1.40
15 12,000 unit @ RM 1.5020 16,000 unit @ RM 1.70
25 10,000 unit @ RM 1.90
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
PERAKAUNAN ASET SEMASARUMUSAN
SOALAN LATIHAN - SISTEM BERKALA DAN
BERTERUSAN
Jualan Mac 3 25,000 unit
12 25,000 unit
18 15,000 unit26 25,000 unit
Harga jualan seunit RM 2.50 seunit
Kirakan inventori akhir dan untung kasarmengikut kaedah MDKD, MKKD dan purata
wajaran sistem berkala dan berterusan
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc5/21/2018 Bab 1 Perakaunan Untuk Inventori Edited
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DEFINISI
SISTEM
BERKALA
BERTERUSAN
KAEDAH
OBJEKTIF
KESAN
PENILAIAN
INVENTORI
LATIHAN
SUBTOPIK
RUMUSAN PENGAJARAN
Menurut konsep ketekalansesebuah perniagaan hanya bolehmemilih SATU kaedah penilaianinventori yang paling sesuai
dengan jenis perniagaannya.
http://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.dochttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/zabidah/My%20Documents/AA%20015%20KZ/Bab%209%20-%20Akaun%20Belum%20Terima/ABT_PRESENTN.ppthttp://localhost/var/www/apps/conversion/tmp/scratch_5/LATIHAN%20INV.doc