Nomor 1

a) Perhitungan Harga Pokok Produksi & Harga Pokok Penjualan

Direct Material
Saldo awal A 2,000
B 1,000

Pembelian A 10,000
B 20,000

Pemakaian A 8,000 2,000

FIFO 6,000
B 9,000 1,000
8,000
Saldo Akhir

Direct Labour
Pembersihan 6,000 3,000
Assemblying 10,000 2,000

FOH 150 %

Total Biaya Produksi

WIP Awal
WIP Akhir
Harga Pokok Produksi

FG Awal 1,000 7,000

15,000 6,940

Summary Jual 1,000 7,000

FIFO 7,000 6,940

FG Akhir

Harga Pokok Produksi

FG awal
FG akhir
Harga Pokok Penjualan
c) Penentuan Under/Over Applied
UNDER APPLIED 57,000,000 <
b) JURNAL
Okt 1 BB A 4,500,000
BB B 12,000,000
Utang Dagang
5 Barang dalam proses BB A 3,600,000
Barang dalam proses BB B 5,400,000
BB
15 WIP Direct Labour 38,000,000
Upah & Gaji
20 Barang dalam proses FOH 95,000,000
FOH sesungguhnya
22 Barang Jadi
Barang dalam proses
25 Penjualan 144,000,000
Barang Jadi
31 FOH sesungguhnya 57,000,000
Barang dalam proses FOH
NOMOR 2

No Order Nilai Contract Tanggal Order Biaya Bahan

JK001 10,000,000 12-May-17 4,000,000
JK002 12,000,000 1-Aug-17 6,000,000
JK003 8,000,000 20-Aug-17 2,000,000
12,000,000
No Order Nilai Contract Tanggal Order Biaya Bahan
JK001 10,000,000 12-May-17 2,000,000
Jk002 12,000,000 1-Aug-17 3,000,000
JK003 8,000,000 20-Aug-17 2,000,000
JK004 14,000,000 2-Sep-17 6,000,000
JK005 20,000,000 10-Sep-17 4,000,000
17,000,000

WIP Akhir JK003 4,000,000 8,000,000

JK005 7,000,000
Harga Pokok Produksi
WIP Upah JK001 1,000,000
JK002 2,000,000
JK003 2,000,000
Jk004 1,000,000
JK005 1,000,000
Upah

Atual 40,000,000
Applied 14,000,000

c) Penentuan Over/Under Applied

Under Applied

b) JURNAL
WIP Bahan Baku 17,000,000
Bahan Baku 17,000,000
WIP Upah 7,000,000
Upah 7,000,000
WIP FOH 14,000,000
FOH 14,000,000
 Name : Puji Lestari
NIM : 16330014

200 400,000
500 500,000
900,000
450 4,500,000
600 12,000,000
16,500,000 17,400,000
200 400,000
450 2,700,000
500 500,000
600 4,800,000 8,400,000 8,400,000
9,000,000

18,000,000
20,000,000 38,000,000

38,000,000 57,000,000

103,400,000
700,000
0
104,100,000
15,000 6,940

7,000,000
104,100,000
111,100,000
7,000,000
48,580,000
55,580,000
55,520,000

104,100,000
111,100,000
55,520,000
159,680,000
 95,000,000

16,500,000

9,000,000

38,000,000

95,000,000

144,000,000

57,000,000
Biaya Upah Biaya FOH Status
2,000,000 2,000,000 WIP
1,500,000 1,500,000 WIP
1,000,000 1,000,000 WIP
4,500,000 4,500,000 21,000,000
Biaya Upah Biaya FOH Status
1,000,000 2,000,000 Finished
2,000,000 4,000,000 Finished
2,000,000 4,000,000 Wip
1,000,000 2,000,000 Finished
1,000,000 2,000,000 Wip
7,000,000 14,000,000 38,000,000
59,000,000
12,000,000
7,000,000
40,000,000

7,000,000