Transcript
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)
$# Barang %etengah Jadi (&ork 'nProess)
!# Barang Jadi (Finished Goods)
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PERUSAHAAN M ANUFAKTUR
M
'M
RM• M• *• F+,
&'P
-+G%
FG
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JURNAL
a# Membeli bahan baku searakredit "..#...
R/& M/01R'/*% "..#...
/--+230P/4/B*1 "..#...
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JURNAL
b# Pemakaian Bahan Baku selama satu bulan
Bahan Baku *angsung 5.#...
Bahan Baku 0idak *angsung "$#...
&+R6 '3 PR+-1%% 5.#...
F+, "$#...
R/& M/01R'/*% 7$#...
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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.#...
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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%% ".
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JURNAL
e# Biaya +verhead Pabrikeresiasi $"#!..
/suransi "#$..
F+, $$#9..
/--# 1PR1-'/0'+3 $"#!..PR1P/' '3%2R/3-1 "#$..
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JURNAL
f# Biaya +verhead Pabrik yang dibayarkas senilai $8#!
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JURNAL
g# Biaya +verhead Pabrik diakumulasi dandibebankan ke akun Barang alam Proses
"$#... > $ $$#9.. > $8#!
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JURNAL
h#Barang yang sudah selesaiditransfer ke gudang baran
jadi senilai $..#...
F'3'%,1 G++% $..#...
&+R6 '3 PR+-1%% $..#...
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JURNAL
i#Barang Jadi senilai "9.#... dijual@
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BUKU BESAR
RAW MATERIAL
(a) "..#... (b) 7$#...
8.000
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BUKU BESAR
FOH
(b) "$#... (i) 5
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BUKU BESAR
WIP
(b) 5.#... (h) $..#...(d) ".
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BUKU BESAR
FINISHED GOODS
(h) $..#... (i) "9.#...50.000
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COGM
PT …Cost of Goods Manufatu!"d Stat"#"nt
Fo! Mont$ 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.#.
..
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