Bab 4 Cost System and Cost Accumulation

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Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-1 Supported by Nugraha Corporation CHAPTER 4 COST SYSTEM AND COST ACCUMULATION Pencatatan Transaksi a Membeli material secara kredit Materials Accounts Payable b Pemakaian material selama satu bulan: Untuk produksi Untuk bahan tidak langsung Work in Process Factory Overhead Control Materials c 80.000 12.000 100.000 $ 100.000 100.000 $80.000 12.000 92.000 $160.000 Total gross payroll Payroll di-ac
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  Carter-Usry: Cost Accounting 13 th  ed. Cost Systems and Cost  Accumulation …………….…………………….….Hal. 4-1 Supported by Nugraha Corporation Supported by Nugraha Corporation  CHAPTER 4 COST SYSTEM AND COST ACCUMULATION Pencatatan Transaksi a Membeli material secara kredit $ 100.000 Materials 100.000  Accounts Payable 100.000 b Pemakaian material selama satu bulan: Untuk produksi $80.000 Untuk bahan tidak langsung 12.000 Work in Process 80.000 Factory Overhead Control 12.000 Materials 92.000 c Total gross payroll $160.000 Payroll di- accru  (dicatat sebagai hutang gaji sebelum dibayarkan) Payroll 160.000  Accrued Payroll 160.000  Accrued Payroll 160.000 Cash 160.000 d Distribusi payroll adalah sbb: Direct labor Indirect factory labor Marketing salaries  Administrative salaries 65% 15 13 7 Work in Process 104.000 Factory Overhead Control 24.000 Marketing Expense Control 20.800  Administrative Expense Control 11.200 160.000 e Terdapat Factory overhead berupa: Depreciation Prepaid insurance $21.300 1.200 Factory Overhead Control 22.500  Accumulated Depreciation 21.300 Prepaid Expenses 1.200 f Rupa-rupa factory overhead $26.340 70% dibayar cash, sisanya diutang. Factory Overhead Control 26.340 Cash 18.438  Carter-Usry: Cost Accounting 13 th  ed. Cost Systems and Cost  Accumulation …………….…………………….….Hal. 4-2 Supported by Nugraha Corporation  Accounts Payable 7.902 g Pelanggan membayar piutang $205.000 Cash 205.000  Accounts Receivable 205.000 h Membayar kewajiban  Accounts payable $227.000 Estimated income tax 35.700  Accounts Payable 227.000 Estimated Income Tax Payable 35.700 Cash 262.700 i Factory overhead yang dikumpulkan pada account factory overhead control dibebankan ke work in process Work in Process 84.840 Factory Overhead Control 84.840  j Produk selesai dan ditransfer ke finished goods Finished Goods 320.000 Work in Process 320.000 k Penjualan $384.000 40% dibayar tunai, sisanya menjadi piutang. Cost of goods sold 75% dari penjualan. Cash 153.600  Accounts Receivable 230.400 Sales 384.000 Cost of Goods Sold 288.000 Finished Goods 288.000 l Perkiraan income tax 26.000 Provision for Income Tax 26.000 Income Tax Payable 26.000 Factory Overhead Control  _______________________________________ (b) 12.000 ! (i) 84.840 (d) 24.000 ! (e) 22.500 ! (f) 26.340 ! 84.840 !  Carter-Usry: Cost Accounting 13 th  ed. Cost Systems and Cost  Accumulation …………….…………………….….Hal. 4-3 Supported by Nugraha Corporation Work in Process  ________________________________________ 1/1 234.300 ! (j) 320.000 (b) 80.000 ! (d) 104.000 ! (i) 84.840 ! 503.140 ! 183.140 ! Finished Goods  _________________________________________ 1/1 68.700 ! (k) 288.000 (j) 320.000 ! 388.700 ! 100.700 ! PT …  Cost of Goods Sold Statement For Month Ending January 31, 2004 1 Direct materials: Materials inventory, Jan 1, 2004 $135.300 Purchases 100.000 Materials available for use $235.300 Less: Indirect materials used $12.000 Materials inv, Jan 31 143.300 155.300 Direct materials consumed $80.000 2 Direct labor 104.000 3 Factory overhead: Indirect materials $12.000 Indirect labor 24.000 Depreciation 21.300 Insurance 1.200 General factory overhead 26.340 84.840 Total manufacturing cost $268.840 4 Add work in process inv, Jan 1 234.300 $503.140 Less work in processinv, Jan 31 183.140 Cost of goods manufactured $320.000  Carter-Usry: Cost Accounting 13 th  ed. Cost Systems and Cost  Accumulation …………….…………………….….Hal. 4-4 Supported by Nugraha Corporation PT …  Cost of Goods Sold Statement For Month Ending January 31, 2004 1 Direct materials: Materials inventory, Jan 1, 2004 $135.300 Purchases 100.000 Materials available for use $235.300 Less: Indirect materials used $12.000 Materials inv, Jan 31 143.300 155.300 Direct materials consumed $80.000 2 Direct labor 104.000 3 Factory overhead: Indirect materials $12.000 Indirect labor 24.000 Depreciation 21.300 Insurance 1.200 General factory overhead 26.340 84.840 Total manufacturing cost $268.840 4 Add work in process inv, Jan 1 234.300 $503.140 Less work in processinv, Jan 31 183.140 Cost of goods manufactured $320.000 5 Add finished goods inv, Jan 1 68.700 Cost of goods available for sale $388.700 Less finished goods inv, Jan 31 100.700 Cost of goods sold $288.000 ===== COST SYSTEM BIAYA YANG DIALOKASIKAN KE PRODUK PENGKUKURAN BIAYA Direct Material Direct Labor Direct Material Direct Labor  Variable FOH Direct Material Direct Labor  Variable FOH Fixed FOH Biaya actual (1)  Actual Prime Costing (4)  Actual Direct Costing (7)  Actual Full  Absorption Costing (GAAP) Biaya actual (DM + DL) Biaya standar (FOH) (2)  Actual Prime Cost (5)  A Hybrid Direct Costing (8)  A Hybrid Full  Absorption Costing Biaya Standar (3) Standard Prime Costing (6) Standard Direct Costing (9) Standard Full  Absorption Costing
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