Tahukah Kamu ?
Siklus akuntansi perusahaan manufaktur pada prinsipnya sama dengan siklus
akuntansi perusahaan dagang.
Contoh :
Penjualan 1.500.000
PT. Ressi Nata per 31 Desenber 2011 (setelah penyesuaian), (dalam ribuan)
Penjualan.................................................................................... Rp 1.630.000
(Dalam ribuan)
PT. RESSI NATA
LAPORAN HARGA POKOK PRODUKSI
31 DESEMBER 2011
Bahan langsung:
Persediaan bahan baku, 31 des 2010.........Rp 60.000
Pembelian bahan baku.............................Rp 313.000
Bahan baku tersedia digunakan...............Rp 373.000
Persediaan bahan baku, 31 des 2011.........Rp 78.000
Pemakaian bahan langsung..................................................Rp 295.000
Tenaga kerja langsung............................................................Rp 250.000
BOP........................................................................................Rp 570.000
jumlah biaya produksi..........................................................Rp 1.115000
barang dalam proses 31 desember 2010.....................................Rp 8.000
jumlah barang dalam proses................................................Rp 1.123.000
jumlah balam proses 31 desember 2011.....................................Rp 9.000
harga pokok produksi..........................................................Rp 1.114.000
(dalam ribuan)
PT. RESSI NATA
LAPORAN RUGI LABA
31 DESEMBER 2011
Penjualan..........................................................................................Rp 1.630.000
Harga pokok penjualan :
Persediaan barang jadi 31 desember 2010................Rp 15.000
Harga pokok produksi..........................................Rp 1.114.000
Tersedia di jual.....................................................Rp 1.129.000
Persediaan barang jadi 31 desember 2011................Rp 12.500
Harga pokok penjualan.................................................................Rp 1.116.500
Laba kotor...........................................................................................Rp 513.500
Biaya operasi :
Biaya advertensi........................................................Rp 85.000
Kerugian piutang.......................................................Rp 28.000
Depresiasi peralatan kantor.......................................Rp 37.000
Biaya asuransi...........................................................Rp 55.000
Biaya bunga..............................................................Rp 25.000
Biaya gaji................................................................Rp 150.000
Jumlah biaya operasi......................................................................Rp 380.000
laba sebelum pajak............................................................................Rp 133.500
pajak penghasilan................................................................................Rp 43.400
laba bersih...........................................................................................Rp 80.100
http://ressinatasumanda.blogspot.com/2014/03/laporan-keuangan-manufaktur-dan-jurnal.html