..Hal. 4-1 Pencatatan Transaksi CHAPTER 4 COST SYSTEM AND COST ACCUMULATION a Membeli material secara kredit $ 1. Materials 1. Accounts Payable 1. b Pemakaian material selama satu bulan: Untuk produksi $8. Untuk bahan tidak langsung 12. Work in Process 8. Factory Overhead Control 12. Materials 92. c Total gross payroll $16. Payroll di-accru (dicatat sebagai hutang gaji sebelum dibayarkan) Payroll 16. Accrued Payroll 16. Accrued Payroll 16. Cash 16. d Distribusi payroll adalah sbb: Direct labor Indirect factory labor Marketing salaries Administrative salaries 65% 15 13 7 Work in Process 14. Factory Overhead Control 24. Marketing Expense Control 2.8 Administrative Expense Control 11.2 Payroll 16. e Terdapat Factory overhead berupa: Depreciation Prepaid insurance $21.3 1.2 Factory Overhead Control 22.5 Accumulated Depreciation 21.3 Prepaid Expenses 1.2 f Rupa-rupa factory overhead $26.34 7% dibayar cash, sisanya diutang. Factory Overhead Control 26.34 Cash 18.438 Accounts Payable 7.92
..Hal. 4-2 G Pelanggan membayar piutang $25. Cash 25. Accounts Receivable 25. H Membayar kewajiban Accounts payable $227. Estimated income tax 35.7 Accounts Payable 227. Estimated Income Tax Payable 35.7 Cash 262.7 I Factory overhead yang dikumpulkan pada account factory overhead control dibebankan ke work in process Work in Process 84.84 Factory Overhead Control 84.84 J Produk selesai dan ditransfer ke finished goods Finished Goods 32. Work in Process 32. K Penjualan $384. 4% dibayar tunai, sisanya menjadi piutang. Cost of goods sold 75% dari penjualan. Cash 153.6 Accounts Receivable 23.4 Sales 384. Cost of Goods Sold 288. Finished Goods 288. L Perkiraan income tax 26. Provision for Income Tax 26. Income Tax Payable 26. Factory Overhead Control (b) 12.! (i) 84.84 (d) 24.! (e) 22.5! (f) 26.34! 84.84! Work in Process
..Hal. 4-3 1/1 234.3! (j) 32. (b) 8.! (d) 14.! (i) 84.84! 53.14! 183.14! Finished Goods 1/1 68.7! (k) 288. (j) 32.! 388.7! 1.7! PT Cost of Goods Sold Statement For Month Ending January 31, 24 1 Direct materials: Materials inventory, Jan 1, 24 $135.3 Purchases 1. Materials available for use $235.3 Less: Indirect materials used $12. Materials inv, Jan 31 143.3 155.3 Direct materials consumed $8. 2 Direct labor 14. 3 Factory overhead: Indirect materials $12. Indirect labor 24. Depreciation 21.3 Insurance 1.2 General factory overhead 26.34 84.84 Total manufacturing cost $268.84 4 Add work in process inv, Jan 1 234.3 $53.14 Less work in processinv, Jan 31 183.14 Cost of goods manufactured $32.
..Hal. 4-4 PT Cost of Goods Sold Statement For Month Ending January 31, 24 1 Direct materials: Materials inventory, Jan 1, 24 $135.3 Purchases 1. Materials available for use $235.3 Less: Indirect materials used $12. Materials inv, Jan 31 143.3 155.3 Direct materials consumed $8. 2 Direct labor 14. 3 Factory overhead: Indirect materials $12. Indirect labor 24. Depreciation 21.3 Insurance 1.2 General factory overhead 26.34 84.84 Total manufacturing cost $268.84 4 Add work in process inv, Jan 1 234.3 $53.14 Less work in processinv, Jan 31 183.14 Cost of goods manufactured $32. 5 Add finished goods inv, Jan 1 68.7 Cost of goods available for sale $388.7 Less finished goods inv, Jan 31 1.7 Cost of goods sold $288. ===== COST SYSTEM PENGKUKURAN BIAYA Biaya actual Biaya actual (DM + DL) Biaya standar (FOH) Direct Material Direct Labor (1) Actual Prime (2) Actual Prime Cost BIAYA YANG DIALOKASIKAN KE PRODUK Direct Material Direct Labor Variable FOH (4) Actual Direct (5) A Hybrid Direct Direct Material Direct Labor Variable FOH Fixed FOH (7) Actual Full Absorption (GAAP) (8) A Hybrid Full Absorption
..Hal. 4-5 Biaya Standar (3) Standard Prime (6) Standard Direct (9) Standard Full Absorption COST ACCUMULATION METODE ASPEK Job Order Blended Process Backflush Cost Object Job, Batch, order Job (M), Process Process / Departemen Fasilitas Produksi Jumlah produksi sebelum ganti proses Elemen biaya yang berbeda Pencatatan WIP Sumber informasi to control Satu Semua elemen biaya bisa beda Catatan data fisik+ keuangan (conversion) M bisa berbeda tiap job Material beda jauh, CC beda tipis Ratusan / ribuan Semua elemen bisa beda tipis Tinggi tinggi Sedang (per proses) Catatan data Catatan data fisik+ fisik+ keuangan keuangan Tidak terbatas Hanya Material Tidak ada Observasi visual LATIHAN E 4-5 Journal Entries for the Cost Accounting Cycle. (a) Membeli material secara kredit, $35.. (b) Permintaan material: $33. untuk produksi dan $2. untuk bahan tidak langsung. (c) Mencatat total payroll $4.. (d) Membayar payroll. (e) Alokasi payroll: $32. direct, $8. indirect. (f) Membayar bermacam-macam FOH $4.. (g) Terdapat bermacam-macam FOH $18. belum dibayar. (h) Terdapat FOH: depresiasi $2.1, $78 expired insurance, $1.25 accrued property taxex. (i) Total FOH dibebankan ke WIP. (j) Biaya produksi ditransfer ke finished goods $92.. (k) Terdapat penjualan kredit $8.. Setengahnya sudah dilunasi. COGS 75% dari harga jual.
..Hal. 4-6 E 4-8 Cost of Goods Sold Statement. Berikut ini data keuangan Cinnabar company untuk tahun yang berakhir tgl 31 Desember 2A: Raw materials, Dec 31 $24. Work in process, Dec 31 3. Finished Goods, Dec 31 7. Factory supplies, Dec 31 14. Sales 1.1. Factory maintenance 38.4 Administrative salaries 18. Discounts on raw materials purchases 4.2 Delivery expenses 16. Interest income 1. Factory supplies used 22.4 Common stock ($1 par value) 2.. Retained earnings 525. Trade accounts payable 273.5 Accumulated depreciation factory building and equipmet 47.5 Building and equipmet 5. Trade accounts receivable 45. Cash 17. Finished goods, 1 Jan 37.5 Direct Labor 18. Bad debt expense 2.5 Factory power and heat 19.4 Advertising 8.4 Insurance expired factory building and equipmet 4.8 Work in process, 1 Jan 84. Depreciation factory building and equipmet 17.5 Factory superintendence 1. Interest expense 1.5 Raw materials purchases 4. Indirect factory labor 2. Sales returns 2.2 Sales discounts 1.3 Buat: Cost of Goods Sold Statement tahun 24.