COST ACCOUNTING AKUMULASI BIAYA

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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AKU M U LASI

BIAYA

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PERUSAHAAN M ANUFAKTUR

Peusahaan manufaktur aktivtasnyaadalah merubah bahan baku (RawMaterials) menjadi Barang Jadi(Finished Goods)

Memunyai ! jenis inventory

"# Bahan Baku (Raw Materials)

$# Barang %etengah Jadi (&ork 'nProess)

!# Barang Jadi (Finished Goods)

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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PERUSAHAAN M ANUFAKTUR

M

'M

RM• M• *• F+,

&'P

-+G%

FG

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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JURNAL

a# Membeli bahan baku searakredit "..#...

R/& M/01R'/*% "..#...

  /--+230P/4/B*1 "..#...

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JURNAL

b# Pemakaian Bahan Baku selama satu bulan

Bahan Baku *angsung 5.#...

Bahan Baku 0idak *angsung "$#...

&+R6 '3 PR+-1%% 5.#...

 F+, "$#...

R/& M/01R'/*% 7$#...

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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JURNAL

# Gaji dan 2ah bulan ini yang harusdibayar "8.#...

P/4R+** "8.#...

P/4R+** P/4/B*1 "8.#...

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JURNAL

# Membayar Gaji dan 2ah

P/4R+** P/4/B*1 "8.#...

-/%, "8.#...

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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JURNAL

d# istribusi Gaji dan 2ah 0enaga 6erja *agsung 89:

 0enaga 6erja 0ak *angsung "9:

Gaji Bagian Marketing "!:

Gaji Bagian /dministrasi ;:

&+R6 '3 PR+-1%% ".

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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JURNAL

e# Biaya +verhead Pabrikeresiasi $"#!..

/suransi "#$..

F+, $$#9..

/--# 1PR1-'/0'+3 $"#!..PR1P/' '3%2R/3-1 "#$..

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

10/19

JURNAL

f# Biaya +verhead Pabrik yang dibayarkas senilai $8#!

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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JURNAL

g# Biaya +verhead Pabrik diakumulasi dandibebankan ke akun Barang alam Proses

"$#... > $ $$#9.. > $8#!

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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JURNAL

h#Barang yang sudah selesaiditransfer ke gudang baran

 jadi senilai $..#...

F'3'%,1 G++% $..#...

&+R6 '3 PR+-1%% $..#...

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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JURNAL

i#Barang Jadi senilai "9.#... dijual@

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BUKU BESAR

RAW MATERIAL

(a) "..#... (b) 7$#...

8.000

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BUKU BESAR

FOH

(b) "$#... (i) 5

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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BUKU BESAR

WIP

(b) 5.#... (h) $..#...(d) ".

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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BUKU BESAR

FINISHED GOODS

(h) $..#... (i) "9.#...50.000

8/17/2019 COST ACCOUNTING AKUMULASI BIAYA

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COGM

PT …Cost of Goods Manufatu!"d Stat"#"nt

Fo! Mont$ End%n& 'anua!( )*+ ,004

iret materialsD

Materials inventory@ Jan "@ $..< E

Purhases "..#...

Materials available for use "..#...

*essD 'ndiret materials used "$#...Materials inv@ Jan !" 5#... $.#...

iret materials onsumed 5.#...

iret labor ".

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COGS

PT …

Cost of Goods So-d Stat"#"ntFo! Mont$ End%n& 'anua!( )*+ ,004

-ost of goods manufatured$..#.

..

  /dd nished goods inv@ Jan " E

-ost of goods available for sale$..#.

..

  *ess nished goods inv@ Jan !" 9.#...

-ost of goods sold"9.#.

..