Harga Pokok Penjualan

Menghitung Besar Jumlah Laba
HPP
Harga Pokok Penjualan

Penjualan bersih = penjualan-retur penjualan – potongan penjualan
Pembelian bersih = pembelian+beban angkut – retu pembelian – potongan pembelian
HPP = persediaan awal + pembelian bersih – persediaan akhir
Laba kotor = Penjualan bersih – HPP
Laba bersih = Laba kotor – beban yang lain

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