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Nama : Leonita Mega Pratiwi

NIM : 43219010035
Mata Kuliah : Akuntansi Biaya + Laboratorium
Ruang & Jam : B-404 , 07:30 – 10:00

L5-6
1) Estimasi Biaya Produksi
= Biaya Bahan Baku + Biaya Tenaga Kerja Langsung + Biaya per jam Tenaga Kerja +
(Tarif Overhead x Jam Kerja) + (Biaya per jam Tenaga Kerja x Tarif Tenaga Kerja
Langsung)
= 13.000 + 15.000 + 9.000 + (2,70 x 1.000) + (9.000 x 0,35)
= 42.850

2) Estimasi Biaya Produksi


= Biaya Bahan Baku + Biaya Tenaga Kerja Langsung + Biaya per jam Tenaga Kerja
= 13.000 + 15.000 + 9.000
= 37.000

3) Estimasi Biaya Konversi


= Biaya Tenaga Kerja Langsung + Biaya per jam Tenaga Kerja + (Tarif Overhead x
Jam Kerja) + (Biaya per jam Tenaga Kerja x Tarif Tenaga Kerja Langsung)
= 15.000 + 9.000 + (2,70 x 1.000) + (9.000 x 0,35)
= 29.850

4) Harga Tender
= (Estimasi Biaya Produksi x Markup Biaya Produksi) + Estimasi Biaya Produksi
= (42.850 x 45%) + 42.850
= 62.132,5

L5-9
1. Buatlah ayat jurnal untuk mencatat transaksi-transaksi tersebut.

No Nama Akun Debet Kredit


.
a. Bahan Baku 35.000
Hutang Dagang 35.000
b. Barang Dalam Proses – Bahan Baku 8.000
Pengendali Overhead 2.000
Persediaan Bahan Baku 10.000
c. Beban Gaji 9.400
Beban Gaji yg masih harus Dibayar 9.400
Barang Dalam Proses 7.600
Pengendali Overhead 1.800
Beban Gaji 9.400
d. Pengendali Overhead 1.200
Akumulasi Penyusutan 1.200
e. Barang Jadi 4.500
Barang Dalam Proses 4.500
f. Pengendali Overhead 1.250
Hutang Dagang 1.250
g. Piutang Dagang 5.400
Penjualan 5.400
Harga Pokok Penjualan 4.500
Barang Jadi 4.500
(1.450 + 1.830 + (66 2/3 % x 1.830))

S5-4
1) JURNAL TRANSAKSI BULAN OKTOBER
No. Name Account Debet Kredit
a. Material 24.800
Account Payable 24.800
b. Factory Overhead 20.100
Cash 20.100
c. Selling Expense 25.050
Cash 25.050
d. Administratif Expense 19.700
Cash 19.700
e. Work in Process 29.800
Factory Overhead 3.950
Material 3.375
f. Factory Overhead 1.800
Selling Expense 360
Administratif Expense 240
Accumulated Dep. Building 2.400
Factory Overhead 9.600
Accumulated Dep. Machine 9.600
Marketing Expense Ad 192
Administratif Expense 288
Accumulated Dep. Equipment 480
g. Account Receivable 144.900
Sales 144.900
h. Sales Return and Allowences 1.300
Account Receivable 1.300
i. Account Payable 75.000
Salaries and Wages Expense 21.800
Cash 9.680
j. Work in Process 18.600
Factory Overhead 4.400
Salaries and Wages Expense 23.000

COMPAQ MANUFACTURING
STATEMENT OF COST OF GOODS SOLD
FOR THE MONTH ENDED OCTOBER 30, 200..

Bahan Baku
Persediaan bahan baku awal....................................................... $ 40.700
Pembeliaan.................................................................................. 24.800
Persediaan bahan baku 30Juni.................................................... (35.700)
Bahan baku yang digunakan....................................................... 29.800
Tenaga kerja langsung....................................................................... 18.600
Total Overhead Applied..................................................................... 27.450

Total Biaya Manufaktur..................................................................... 75.850


Add : Persediaan WIP 1 Juni............................................................. 4.070
Less : Persediaan WIP 30 Juni........................................................... (4.440)
Harga Pokok Produksi.................................................................... 75.480
Add : Finished goods 1 Juni............................................................... 9.800
Less : Finished Goods 30 Juni........................................................... (9.250)

Harga pokok penjualan................................................................... 76.030

2) Colombus Company
Income Statement
For the Month Ended October 30, 20..

Sales................................................................................. $ 144.900
Less: Sales returns and allowances........................... (1.300)
Net Sales................................................................... $ 143.600
Cost of goods sold: .......................................................... $ 76.030
Gross Profit .................................................................. $ 67.570
Operating expenses:
Selling expenses:
Depreciation expense—sales building..................... 360
Depreciation expense—equipment........................... 192
Other Selling expense............................................... 25.050 $ 25.602
Administrative expenses:
Depreciation expense-office building...................... $ 240
Depreciation expense-office equipment................... 288
Other administrative expense................................ 19.700 20.228
Total operating income .................................................. $ (45.830)

Net income...................................................................... $ 21.740

3) FOH control :
General FOH $ 20.100
Material 3.950
Depreciation-building 1.800
Depreciation-machine 9.600
Indirect Labor 4.400
Total FOH Control $ 39.850
FOH Applied 27.450
Underapplied FOH $ 12.400