Cara Menghitung Pembelian Bersih

Hello Kawan Mastah, Are you struggling to calculate your net purchases or “pembelian bersih”? Don’t worry, because in this journal article, we will guide you through the process step by step. By the end of this article, you will have a clear understanding of how to calculate your net purchases accurately.

What is Pembelian Bersih?

Before we dive into how to calculate your net purchases, let’s first understand what “pembelian bersih” means. In business, “pembelian bersih” refers to the total amount of purchases made by a company in a specific period, minus any purchase returns, discounts, and allowances.

The formula for calculating net purchases is as follows:

Net Purchases Formula
Net Purchases = Total Purchases – Purchase Returns – Discounts – Allowances

Step by Step Guide to Calculate Pembelian Bersih

Step 1: Calculate Total Purchases

The first step in calculating your net purchases is to determine your total purchases for the given period. Total purchases include all purchases made by the company, including inventory, supplies, and other items related to the business.

You can find your total purchases by adding up all the invoices or bills received from your suppliers during the period.

Step 2: Calculate Purchase Returns

The next step is to calculate the value of any purchase returns made during the period. Purchase returns occur when a company returns goods to its suppliers due to quality issues or other reasons.

You can find the value of purchase returns by reviewing your purchase returns register or the credit notes received from your suppliers.

Step 3: Calculate Discounts

Discounts are a reduction in the purchase price offered by the supplier. It could be due to bulk purchase, cash payment, or other reasons.

You can find the value of discounts offered by your suppliers from the invoices or bills received.

Step 4: Calculate Allowances

Allowances refer to any price reductions offered by the supplier for reasons other than a purchase return or a discount. For example, if the supplier offers a free product for every five products purchased, it will be considered an allowance.

You can find the value of allowances from your supplier’s invoices or bills.

Step 5: Calculate Net Purchases

Once you have determined the total purchases, purchase returns, discounts, and allowances, you can calculate your net purchases by subtracting the value of purchase returns, discounts, and allowances from total purchases.

Let’s look at an example:

Example Calculation of Net Purchases
Total Purchases Rp. 10.000.000
Purchase Returns Rp. 500.000
Discounts Rp. 1.000.000
Allowances Rp. 500.000
Net Purchases Rp. 8.000.000


1. What if I have multiple purchase returns or discounts?

If you have multiple purchase returns or discounts, you will need to add up the individual amounts and subtract them from total purchases.

2. What if I have multiple allowances?

If you have multiple allowances, you will need to add up the individual amounts and subtract them from total purchases.

3. Can I calculate net purchases using a software program?

Yes, most accounting software programs have a feature to calculate net purchases automatically. However, it is essential to ensure that the software is set up correctly to include all the necessary parameters.

4. Why is it important to calculate net purchases?

Calculating net purchases is essential for accurate financial reporting and analysis. It helps to determine the actual cost of goods sold and the profitability of the business.

5. How often should I calculate net purchases?

It is recommended to calculate net purchases at the end of each accounting period, which could be monthly, quarterly, or annually.

In conclusion, calculating net purchases is an important aspect of business accounting. It helps to provide accurate financial information for decision making and analysis. By following the steps mentioned in this guide, you can calculate your net purchases easily and accurately.

Cara Menghitung Pembelian Bersih