Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc.

For

Hal. 7-1

CHAPTER 7
THE COST OF QUALITY AND ACCOUNTING FOR PRODUCTION LOSSES
The Cost of Quality
Meliputi cost untuk mendapatkan kualitas dan cost akibat kualitas tidak terpenuhi.
Types of Quality Costs
1. Prevention costs
Cost untuk mencegah kegagalan produk.
Cost untuk mendisain produk dan system produksi yang berkualitas tinggi.
2. Appraisal costs
Cost untuk mendeteksi kegagalan produk
Cost untuk inspeksi material, produksi (dalam proses dan produk jadi).
Cost untuk mendapatkan informasi tingkat kepuasan pelanggan.
3. Failure costs
Cost apabila terjadi kegagalan produk.
Internal failure costs: biaya kegagalan produk selama dalam proses
(spoilage, rework dll).
External failure costs: terjadi setelah produk dijual (garansi, complaint,
penurunan penjualan dll).
Total Quality Management
Agar perusahaan bisa bertahan dalam persaingan bisnis harus bisa
menyediakan produk yang berkualitas dengan harga yang menarik.
Total Quality Management adalah peningkatan kualitas dengan cara
meningkatkan kualitas seluruh proses dan aktivitas.
Karakteristik TQM:
1. Seluruh aktivitas bisnis bertujuan melayani pelanggan, baik internal maupun
eksternal.
2. Top manajemen berperan aktif dalam peningkatan kualitas.
3. Seluruh pegawai terlibat secara aktif dalam peningkatan kualitas.
4. Memiliki system untuk mengidentifikasi masalah, membangun pemecahan
masalah dan bertujuan peningkatan kualitas.
5. Menganggap karyawan sebagai asset yang bernilai tinggi dan memberikan
pelatihan terus-menerus kepada karyawan.
Accounting for Production Losses in a Job Order Cost System
Accounting for Scrap
Scrap:
sisa material
material yang rusak dan tidak bisa dikembalikan ke vendor
material yang rusak akibat kesalahan pekerja / mesin

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-2

A. Jika nilai scrap tidak material: pada waktu terjadi scrap tidak di catat, dan saat
dijual dapat dicatat sbb:
1. Penjualan scrap dicatat sebagai scrap sales
Cash (or Accounts Receivable)
Scrap Sales (or Other Income)

500

2. Penjualan scrap sebagai pengurang cost of goods sold

Cash (or Accounts Receivable)
Cost of Goods Sold

500

500

500

3. Penjualan scrap sebagai pengurang Factory overhead control

Cash (or Accounts Receivable)
500
Factory Overhead Control

500

4. Penjualan scrap dicatat sebagai pengurang material cost job ybs

Cash (or Accounts Receivable)
500
Work in Process

500

B. Jika nilai scrap material

1. Pada saat terjadi scrap
Scrap Inventory
Work in Process

5.000

2. Pada saat dijual

Cash (or Accounts Receivable)
Scrap Inventory

5.000

5.000

5.000

Accounting for Spoiled Goods/cacat

Spoiled goods (spoilage):
Merupakan kerusakan pada produk yang sudah selesai seluruhnya atau selesai
sebagian.
Tidak bisa diperbaiki karena secara teknis tidak bisa atau tidak ekonomis.
Spoilage Caused by Customer
Biaya spoilage dibebankan kepada pelanggan.
COGS = Total Cost harga jual Spoiled Goods Inventory
Ilustrasi:
Cost satu buah kursi:
Materials
$20
Direct labor
5
Factory overhead
10
Total
$35
Ada seorang pelanggan memesan 1.000 buah kursi (Job 876). Setelah selesai
pembuatan 100 buah kursi pelanggan tersebut minta perubahan model. 100 kursi
yang sudah selesai tidak dapat diperbaiki, tetapi dapat dijual $10 per kursi. Harga
jual kursi 150% dari COGS.

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-3

Total costs yang dibebankan pada job 876: 1.100 unit x $35 = $38.500
Jurnal untuk mencatat penyelesaian job 876:
Spoiled Goods Inventory (100 x $10)
Cost of Goods Sold ($38.500 $1.000)
Work in Process

1.000
37.500

Jurnal untuk mencatat pengiriman job 876 ke pelanggan:

Accouts Receivable (or cash)
Sales ($37.500 x 150%)

56.250

38.500

Jurnal untuk mencatat penjualan spoiled goods:

Cash (or Accouts Receivable)
Spoiled Goods Inventory

56.250
1.000
1.000

Spoilage Caused by Internal Failure

Biaya spoilage dibebankan pada perusahaan (FOH control),
COGS sebesar unit x unit cost.
Jika spoilage bisa dijual:
Hasil penjualan debet ke Spoiled goods inventory,
FOH Control bertambah sebesar biaya spoilage Spoilage Goods Inventory.
Jurnal untuk mencatat penyelesaian job 876:
Spoiled Goods Inventory (100 x $10)
Factory Overhead Control (100 x $35) (100 x
$10)
Cost of Goods Sold (1.000 x $35)
Work in Process

1.000
2.500
35.000
38.500

Jurnal untuk mencatat pengiriman job 876 ke pelanggan:

Accouts Receivable (or cash)
Sales ($35.000 x 150%)

52.500
52.500

Jurnal untuk mencatat penjualan spoiled goods: idem

Accounting for Rework
Job 901 sudah selesai dibuat dengan total biaya $200.000. Kemudian ada rework
(berupa penggantian material) dengan biaya sbb:
Materials
Direct labor
Factory overhead
Total

$8.000
1.000
4.000
$13.00
0

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-4

Rework Caused by Customer

Biaya rework dibebankan pada customer (debet ke Work in Process)
Jurnal untuk mencatat rework:
Work in Process
Materials
Payroll
Applied Factory Overhead
Jurnal untuk mencatat pengiriman job 901 ke pelanggan:
Accouts Receivable (or cash)
Sales ($213.000 x 150%)

13.000
8.000
1.000
4.000
319.500
319.500

Rework Caused by Internal Failure

Biaya rework dibebankan pada perusahaan (debet ke Factory Overhead Control)
Jurnal untuk mencatat rework:
Factory Overhead Control
Materials
Payroll
Applied Factory Overhead
Jurnal untuk mencatat pengiriman job 901 ke pelanggan:
Accouts Receivable (or cash)
Sales ($200.000 x 150%)

13.000
8.000
1.000
4.000
300.000

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300.000

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-5

Accounting for Productioan Losses in a Process costing System

Internal Failure
Biaya produk yang rusak menjadi beban perusahaan (debet ke Factory Overhead
Control).
Jika produk yang rusak bisa dijual, maka nilainya di debet ke Spoiled Goods
Inventory. (FOH Control = Total cost produk rusak Spoiled Goods Inventory)).
Ilustrasi:
Deco Pottery Company membuat gelas keramik dalam departemen yaitu
departemen Molding dan Glazing. Di departemen Molding ada proses pemanasan
sehingga ada gelas yang pecah (M 100%, CC 80%).
Gelas yang pecah di
departemen Molding tidak ada harga jualnya. Gelas yang rusak pada departemen
Glazing diketahui setelah proses selesai (M 100%, CC 100%). Gelas yang sempurna
dijual $2,5 per unit, yang rusak dijual $0,5 per unit.

Data bulan November:

Units
Units
Units
Units
Units
Units
Units

Molding
4.000
21.000
19.000

in WIP, beg. Inv.

started in Molding Dept.
transferred to Glazing Dept.
received from Molding Dept.
transferred to Finished Goods inv.
in WIP, end. Inv.
spoiled during the period

Glazing
3.000
19.000
15.000
4.000
3.000

3.600
2.400

Tingkat penyelesaian WIP ending inventory

Materials
Conversion Costs
Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH
I. Average Cost Flow Assumption
A. Departemen Molding
Langkah 1: Menghitung equivalent unit
M
Eq. units transf. out
19.000
Units in ending inv.
3.600
Tingkat penyelesaian
100%
Eq. units ending inv.
3.600
Units of spoilage
2.400

Molding
100%
30%

Glazing
100%
25%

Molding
$615,00
366,40
549,60

Glazing
$1.396,00
196,00
310,00
310,00

3.885,00
2.273,60
3.410,40

1.520,00
3.718,00
3.718,00

FOH
19.000

3.600
30%

19.000
3.600
30%

1.080
2.400

1.080
2.400

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-6

Tingkat penyelesaian
100%
80%
80%
Eq. units of spoilage
2.400
1.920
1.920
Total Equivalent units
25.000
22.000
22.000
Langkah 2: Membuat Cost of Production Report
Deco Pottery Company
Molding Departement
Cost of Production Report
For November, 20A
Quantity Schedule
Material
Labor
FOH
Quantity
Beginning Inventory
4.000
Started in process
21.000
25.000
Transferred to Glazing Dept.
19.000
Ending Inventory
100%
30%
30%
3.600
Lost in the process
100%
80%
80%
2.400
25.000
Cost charged to Departement
Total Cost
Eq.Unit
Unit Cost
Beginning inventory:
Materials
$615,00
Labor
366,40
Factory overhead
549,60
Total cost in beginning inv.
$1.531
Cost added during the current period:
Materials
3.885,00 25.000
$0,18
Labor
2.273,60 22.000
0,12
Factory overhead
3.410,40 22.000
0,18
Total cost added
$9.569
Total cost charged to department
$11.100
$0,48
Cost Accounted for as
%
Eq.
Unit
Total Cost
follows
Units
Comp
Unit
Cost
Transfer to Glazing Dep
19.000
100
19.000 $0,48
$9.120,0
0
Spoilage charge to FOHC
Materials
2.400
100
2.400 $0,18 $432,0
0
Labor
2.400
80
1.920
0,12 230,40
Factory overhead
2.400
80
1.920
0,18 345,60
1.008,00
WIP, ending inventory
Materials
3.600
100
3.600 $0,18 $648,0
0
Labor
3.600
30
1.080
0,12 129,60
Factory overhead
3.600
30
1.080
0,18 194,40
972,00
Tot. cost accounted for
$11.100,
00
Jurnal untuk mencatat transfer cost dari departemen
WIP-Glazing Dept
9.120
Factory Overhead Control
1.008
WIP Molding Dept.
10.128
B. Departemen Glazing
Langkah 1: Menghitung equivalent unit

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
From Pre Dept.
Material
Eq. Units transferred out
15.000
15.000
Eq. Unit in ending inv
4.000
4.000
Eq. Unit of spoilage
3.000
3.000
Total equivalent unit
22.000
22.000
Langkah 2: Membuat Cost of Production Report
Deco Pottery Company
Glazing Departement
Cost of Production Report
For November 20A
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process
Transferred to FG
Ending Inventory
Lost in the process

100%
100%

Cost charged to Departement

Beginning inventory:
Cost from preceding department
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Cost from preceding department
Materials
Labor
Factory overhead
Total cost added
Total cost charged to department
Cost Accounted for as
follows
Transfer to FG inv
Trans to Spoiled G inv
Spolage charge to
FOHC:
Cost of spolage unit
Less salvage value
WIP, ending inv.
Cost from pre Dep
Materials
Labor
Factory overhead
Tot. cost acc. For

Units
15.000
3.000

%
Comp
100

3.000
3.000

100

4.000
4.000
4.000
4.000

100
100
25
25

Labor
15.000
1.000
3.000
19.000

FOH

25%
100%

25%
100%

Total Cost

Eq. Unit

Hal. 7-7
FOH
15.000
1.000
3.000
19.000

Quantity
3.000
19.000
22.000
15.000
4.000
3.000
22.000
Unit Cost

$1.396
196
310
310
$2.212
$9.120
1.520
3.718
3.718
$18.076
$20.288
Eq.
Unit
15.000

3.000
4.000
4.000
1.000
1.000

Jurnal untuk mencatat transfer cost dari departemen

Finished Goods inventory
Spoilage Goods inventory

22.000
22.000
19.000
19.000

$0,478
0,078
0,212
0,212
$0,980

Unit
Cost
$0,98
$0,50
$0,98 2.940
$0,50 1.500
$0,478 1.912
0,078
312
0,212
212
0,212
212

14.700
1.500

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Total
Cost
$14.700
1.500

1.440

2.648
$20.288

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Factory Overhead Control
WIP Glazing Dept.

Hal. 7-8

1.440
17.640

C. Normal Production Shrinkage

Contoh pada proses pembuatan sirup di Sweet-Stuff Company. Proses dimulai di
departemen Cooking berupa pemanasan air gula sehingga ada penguapan (air
berkurang). Kemudian ditransfer ke departemen Bottling.
Berikut ini data Departemen Cooking pada bulan Pebruari:
Gallons in Work in Process beginning inventory
Gallons started in process in Cooking Dept.
Gallons transferred to Bottling Departement
Gallons in Work in Process, ending inventory
Gallons lost in the process during the period
Tingkat penyelesaian WIP end. Inv.
Materials
Labor
FOH

4.000
26.000
20.000
5.000
5.000

100%
25%
25%

Costs data:
WIP, beg. Inv.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH

$5.450
535
1.070
32.550
7.540
15.080

Departemen Cooking
Langkah 1: Menghitung equivalent unit
Eq. Units transferred out
Eq. Unit in ending inv
Total equivalent unit

Material
20.000
5.000
25.000

Labor
20.000
1.250
21.250

FOH
20.000
1.250
21.250

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Langkah 2: Membuat Cost of Production Report

Sweet-Stuff Company
Cooking Departement
Cost of Production Report
For Pebruarl, 20A
Quantity Schedule
M
Beginning Inventory
Started in process during the period
Transferred to Bottling Dept.
Ending Inventory
Units lost in the process

100%

Cost charged to Departement

WIP, ending inv.

Materials
Labor
Factory overhead
Total cost accounted for
Jurnal:
WIP Bottling Dept.
WIP Cooking Dept.

FOH

25%

25%

Total
Cost

Beginning inventory:
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Materials
Labor
Factory overhead
Total cost added
Total cost charged to department
Cost Accounted for as
%
Follows
Units
Comp
Transfer to Canning Dept.

Eq.Unit

Hal. 7-9

Q
4.000
26.000
30.000
20.000
5.000
5.000
30.000
Unit Cost

$5.450
535
1.070
$7.055
$32.550
25.000
7.540
21.250
15.080
21.250
$55.170
$62.225
Unit
Eq.
Cost
Unit
20.000 $2,66

20.00
0

100

5.000

100

5.000

$1,52

5.000
5.000

25
25

1.250
1.250

0,38
0,76

$7.60
0
475
950

$$1,52
0,38
0,76
$2,66
Total
Cost
$53.200

9.025
$62.225

53.200
53.200

II. Process Costing with a Fifo Cost Flow Assumption

Data idem pada asumsi Average dengan tambahan tingkat penyelesaian WIP
beginning inv:
Molding
Glazing
Materials
100%
100%
Conversion cost
60%
70%
A. Departemen Molding
Equivalent unit
Material
Labor
FOH

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Eq. unit to complete beg. Inv
0
Eq. unit started and completed
15.000
Eq. unit ending inv
3.600
Eq. unit of spoilage
2.400
Total
21.000
Langkah 2: Membuat Cost of Production Report
Deco Pottery Company
Molding Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
Beginning Inventory
100%
60%
Started in process
Transferred to Ass. Dept.
Ending Inventory
Lost in the process

100%
100%

Cost charged to Departement

Beginning inventory:
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Materials
Labor
Factory overhead
Total cost added
Total cost charged to department
Cost Accounted for as
Follow:
Transfered to Ass. Dept.:
From beginning inv:
Cost to complete:
Labor
Factory overhead
Started and completed

Units

1.600
15.000
1.080
1.920
19.600

FOH
60%

30%
80%

30%
80%

Total Cost

Eq. Unit

1.600
15.000
1.080
1.920
19.600

Quantity
4.000
21.000
25.000
19.000
3.600
2.400
25.000
Unit Cost

$615,00
366,40
549,60
$1.531,00

%
Comp

$3.885,00 21.000
2.273,60 19.600
3.410,40 19.600
$9.569,00
$11.100,0
0
Eq.
Unit
Unit
Cost

$0,185
0,116
0,174
$0,475
Total Cost

$1.531,
00
4.000
4.000

40
40

1.600
1.600

$0,116
0,174

15.00
0

100

15.00
0

$0,475

185,60
278,40

Total cost transfered

Spoilage charged to FOH
C
Materials
Labor
Factory overhead
WIP, ending inventory
Materials

Hal. 7-10

$1.995,0
0
7.125,00
$9.120,0
0

2.400
2.400
2.400

100
80
80

2.400
1.920
1.920

$0,185
0,116
0,174

$444,00
222,72
334,08

3.600

100

3.600

$0,185

$666,00

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1.000,80

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Labor
Factory overhead
Tot. cost accounted for

3.600
3.600

30
30

1.080
1.080

0,116
0,174

125,28
187,92

Average cost (Biaya rata-rata) = cost added / equvalent unit

Jurnal:
WIP Glazing Dept.
9.120,00
FOH Control
1.000,80
WIP Molding Dept.

Hal. 7-11

979.20
$11.100,
00

10.120,80

B. Departemen Glazing
Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode
sekarang
From Pre.
Material
Labor
FOH
Dep.
Eq. unit to complete beg. Inv
0
0
900
900
Eq. unit started and
12.000
12.000
12.000
12.000
completed
Eq. unit ending inv
4.000
4.000
1.000
1.000
Eq. unit of spoilage
3.000
3.000
3.000
3.000
Total
19.000
19.000
16.900
16.900
Langkah 2: Membuat Cost of Production Report.
Deco Pottery Company
Glazing Departement
Cost of Production Report
For January, 2004
Quantity Schedule
Material
Labor
FOH
Quantity
Beginning Inventory
100%
70%
70%
3.000
Started in process
19.000
22.000
Transferred to Ass. Dept.
15.000
Ending Inventory
100%
25%
25%
4.000
Lost in the process
100%
100%
100%
3.000
22.000
Cost charged to Departement
Total Cost
Eq. Unit
Unit Cost
Beginning inventory:
Cost from preceding departemen
$1.396
Materials
196
Labor
310
Factory overhead
310
Total cost in beginning inv.
$2.212
Cost added during the current period:
Cost from preceding departemen
$9.120 19.000
$0,48
Materials
1.520 19.000
0,08
Labor
3.718 16.900
0,22
Factory overhead
3.718 16.900
0,22
Total cost added
$18.076
Total cost charged to departement
$20.288
$1,00
Cost Accounted for as
Units
%
E.Unit
Un
Total Cost
Follow:
Com
Cost

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Transfered to Ass. Dept.:
From beginning inv:
Cost to complete:
Labor
Factory overhead
Started and completed
Total cost transfered
Tranf. to Spoilage Good
Inv
Spolage charged to FOH
Cost of spoilage unit
Less Salvage value of
SG
WIP, ending inventory
From beginning inv
Materials
Labor
Factory overhead
Tot. cost accounted for

Hal. 7-12

$2.212
3.000
3.000
12.00
0

30
30
100

900
900
12.00
0

3.000

$0,22
0,22
1,00

198
198

$14.608
1.500

$0,50

3.000
3.000

100

4.000
4.000
4.000
4.000

100
100
25
25

3.000

4.000
4.000
1.000
1.000

$1,00
0,50

$3.000
1.500

$0,48
0,08
0,22
0,22

$1.920
320
220
220

Jurnal:
Finished Goods Inventory
Spoiled Goods Inventory
FOH Control
WIP Glazing Dept.

$2.608
12.000

1.500

2.680
$20.288

14.608
1.500
1.500
17.608

C. Normal Production Shrinkage

Contoh idem pada Average dengan tingkat peny. beg. inv: Material 100%, CC 70%.
Langkah 1: Menghitung eq. unit untuk Biaya yang ditambahkan pada periode
sekarang
Material
Labor
FOH
Eq. unit to complete beg. Inv
0
1.600
1.600
Eq. unit started and completed
16.000
16.000
16.000
Eq. unit ending inv
5.000
1.250
1.250
Total
21.000
18.850
18.850
Langkah 2: Membuat Cost of Production Report.
Sweet-Stuff Company
Cooking Departement
Cost of Production Report
For February, 20A
Quantity Schedule
Material
Labor
Beginning Inventory
Started in process during the
period
Transferred to Bottling Dept.
Ending Inventory

100%

25%

FOH

25%

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Quantity
4.000
26.000
30.000
20.000
5.000

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Units lost in the process
Cost charged to Departement
Beginning inventory:
Materials
Labor
Factory overhead
Total cost in beginning inv.
Cost added during the current period:
Materials
Labor
Factory overhead
Total cost added
Total cost charged to departement
Cost Accounted for as
Follow:
Transfered to Ass. Dept.:
From beginning inv:
Cost to complete:
Labor
Factory overhead
Started and completed
Total cost transfered
WIP, ending inventory
Materials
Labor
Factory overhead
Tot. cost accounted for

Units

%
Comp

Total Cost

Eq.Unit

Hal. 7-13
5.000
30.000
Unit Cost

$5.450
535
1.070
$7.055
$32.550
7.540
15.080
$55.170
$62.225
Eq.
Unit

Unit
Cost

Total Cost
$7.055

4.000
4.000
16.00
0

40
40
100

1.600
1.600
16.00
0

640
1.280

$8.975
44.000
$52.975

5.000
5.000
5.000

100
25
25

5.000
1.250
1.250

$7.750
500
1.000

9.250
$62.225

Jurnal untuk mencatat transfer cost dari departemen Cooking ke departemen

Bottling:
WIP Bottling Dept.
52.975
WIP Cooking Dept.
52.975
LATIHAN
P7-1 Scrap and Spoilage
Scrap sales bulan ini $550. Pada job 492: 200 buah pintu salah ukur sehingga harus
diganti. Pintu yang salah ukur dapat dijual dengan harga $2,25 per buah. Cost pintu
yang salah sbb:
Material (1.200 lbr x $1)
$1.200
Labor (10 jam x $15)
150
FOH (10 jam x $45)
450
Total
$1.800
Diminta:
1) Buat jurnal untuk mencatat cost pintu yang salah dan transfer ke spoilage
good inventory.

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For

Hal. 7-14

2) Buat jurnal untuk mencatat penjualan scrap dan spoilage good inventory.
P7-2 Spoilage in Job Order Costing
Terdapat pesanan 5.000 custom housing (Job 3387). Setelah selesai ternyata
terdapat 200 unit yang rusak. Pemesan setuju untuk menerima 4.800 saja. Unit
yang rusak dapat dijual $15 per unit. Total cost job 3387 adalah sbb:
Material
$46.000
Labor (1.000 jam x $14)
14.000
FOH ($30 jam per DLH)
30.000
Total
$90.000
Harga jual 140% dari cost.
Diminta:
1) Asumsikan kerusakan disebabkan oleh internal failure, buat jurnal untuk
mencatat transfer ke spoiled good inventory dan pengiriman job 3387.
2) Buat jurnal di atas dengan asumsi external failure.
P 7-3 Rework in Job Costing
Total cost job 8962 (1.000 unit lemari) adalah sbb:
Material
$92.000
Labor (3.000 jam x $12)
36.000
FOH ($24 per DLH)
72.000
Total
$200.00
0
Harga jual 150% dari cost. Terdapat 100 unit yang rusak dengan biaya perbaikan
$4 dan DLH.
Diminta:
1) Asumsikan kerusakan disebabkan oleh internal failure, buat jurnal untuk
mencatat rework dan pengiriman job 8962.
2) Buat jurnal di atas dengan asumsi external failure.
P 7-5 Spoilage and Shrinkage in Process Costing, Average cost.
Proses produksi pada Hometown Brewery Company: Bahan-bahan dicampur dan
dimasak di Departemen Mixing and Brewing (terdapat normal shrinkage karena
pemanasan). Kemudian bahan dikirim ke Departemen Canning (terdapat spoilage
pada tingkat biaya konversi 80%, material telah lengkap). Data bulan Januari
adalah sbb:

Units in beginning inventory

Units started in process
Units transferred to Canning Dept.
Units transferred to Finished Goods inv.
Units spoiled in process
Units in ending inventory
Mixing (100% M, 40% L and FOH)
Canning (100% M, 50% L and FOH)

Mixing and
Brewing
4.000
36.000
28.000
6.000

Canning
2.000
28.000
25.000
4.000

6.000

Costs data:

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1.000

Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Mixing and
Brewing
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH
Cost added to process during period
Materials
Labor
FOH

Hal. 7-15
Canning

$600
88
128

$550
190
75
150

4.840
824
1.088

1.520
786
1.572

Diminta:
(1)
Buat Cost of Production Report.
(2)
Jurnal untuk mencatat transfer biaya dari tiap departemen.

P 7-6 Spoilage Due to Internal Failure in Process Costing, FIFO.

Proses produksi pada Handy Tool Company: dimulai di Fabricating Dept (inspeksi
pada tingkat biaya konversi 60%). Selanjutnya bahan ditransfer ke Finishing Dept
(inspeksi pada akhir proses). Material ditambahkan pada awal proses. Unit rusak
pada Fabricating Dept. tidak memiliki nilai jual, unit rusak pada Finishing Dept.
nilainya $1 per unit. Perusahaan ini menggunakan asumsi FIFO cost flow. Berikut ini
adalah data untuk bulan April:
Fabricating
Units in beginning inventory
Fabricating (100% M, 70% L and FOH)
Finishing (100% M, 40% L and FOH)
Units started in process in Fabricating Dept.
Units transferred from Fabricating to Finishing Dept.
Units transferred to Finished Goods inv.
Units spoiled
Units in ending inventory
Fabricating (100% M, 40% L and FOH)
Finishing (100% M, 25% L and FOH)

Costs data:
WIP, beg. Inv.
Cost from preceding dept.
Materials
Labor
FOH

Finishing

2.000
3.000
9.000
9.000
500

9.000
9.900
100

1.500
2.000
Fabricating

Finishing

$1.900
340
1.020

$6.100
3.500
520
780

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Carter-Usry: Cost Accounting 13th ed. Ch. 7 The Cost of Quality and Acc. For
Cost added to process during period
Materials
Labor
FOH

9.180
2.125
6.375

Hal. 7-16

10.800
3.720
5.580

Diminta:
(3)
Buat Cost of Production Report.
(4)
Jurnal untuk mencatat transfer dari Departemen Fabricating ke
Departemen Finishing dan dari Departemen Finishing ke Finished Goods.

Bahan Kuliah Akuntansi Biaya Disiapkan oleh Kodirin, Ak