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Nama : Leonita Mega Pratiwi

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

L4-4

1. Hitung Biaya Overhead Pabrik di Bulan Mei

Biaya overhead pabrik di bulan Mei:


Tenaga Kerja Tidak Langsung ........................................................................................ $22.000
Listrik,Pemanasan dan Tenaga……………........................................................................... 11.220
Sewa Pabrik……………………….. .......................................................................................... 18.500
Asuransi Pabrik ………………………………................................................................................. 2.000
Perlengkapan yang digunakan …...................................................................................... 16.920
Gaji Penyelia Produksi………………………................................................................................ 5.000
Premi Lembur ………………………………………............................................................................ 8.250
Total overhead……………………….................................................................................... $83.890

($5.600 + $16.500 – $5.180 = $16.920


(1.5 × $22 per hr) × 250 hrs. = $8.250

2. Hitung Harga Pokok Produksi di Bulan Mei

Rumus = barang dalam proses awal + (biaya bahan baku langsung + tenaga kerja langsung +
overhead pabrik ) – barang dalam proses akhir.
= 60.420 + [(10.250 + 105.000 – 12.700) + (4.000 x $22) + 83.890] – 52.800
= 60.420 + 102.550 + 88.000 + 83.890 – 52.800
= 282.060

3. Hitung Saldo Akhir Barang Jadi Tanggal 31 Mei

Persediaan Barang Jadi Awal + HPProduksi - Persediaan Barang Jadi Akhir = HPPenjualan

$ 45.602 + $ 282.060 - Persediaan Barang Jadi Akhir = $ 280.000

Persediaan Barang Jadi Akhir = $ 47.662


L4-5

1. Buatlah Ayat Jurnal Untuk Transaksi di atas

(a) Bahan baku .................................................................... 40.000


Hutang.................................................................... 40.000

(b) Barang dalam proses....................................................... 33.000


Penggunaan tidak langsung ........................................... 2.000
Bahan baku .............................................................. 35.000

(c) Gaji.................................................................................... 40.000


Gaji yang masih harus dibayar ................................. 40.000

(d) Gaji yang masih harus dibayar.......................................... 40.000


Cash........................................................................... 40.000

(e) Barang dalam proses........................................................ 32.000


Penggunaan tidak langsung............................................. 8.000
Gaji............................................................................ 40.000

(f) Biaya overhead pabrik ……………………................................ 4.000


Cash........................................................................... 4.000

(g) Biaya overhead pabrik...................................................... 18.000


Hutang...................................................................... 18.000

(h) Overhead pabrik .............................................................. 4.130


Akumulasi penyusutan ............................................. 2.100
Beban dibayar di muka.............................................. 780
Pajak property yang masih harus dibayar….................... 1.250

(i) Barang dalam proses.......................................................... 36.130


Overhead pabrik ........................................................ 36.130

(j) Barang jadi .......................................................................... 92.000


Barang dalam proses................................................... 92.000

(k) Piutang ................................................................................ 80.000


Penjualan .................................................................... 80.000
Cash.................................................................................... 40.000
Piutang ....................................................................... 40.000
Harga pokok penjualan....................................................... 60.000
Barang jadi .................................................................. 60.000

S4-7

1. Buatlah akun T dengan saldo tanggal 1 Januari

Cash Bahan Baku

1/1 Bal. 20.000 (c) 88.250 1/1 Bal. 10.000 (d) 90.800

(h) 208.662 (j) 104.000 (a) 92.000


102.000
228.662 1 11.200
92.250
36.412
Mesin

Piutang
1/1 Bal. 40.000
1/1 Bal. 25.000 (h) 212.920

(g) 241.150 Akumulasi Depresiasi

1/1 Bal. 10.000


266.150

Laba Ditahan
Barang Jadi
1/1 Bal. 21.250
1/1 Bal. 9.500 (g) 185.500

(f) 188.000

197.500

HPPenjualan

(g) 185.500
Gaji Harus Dibayar Penjualan

(c) 88.250 1/1 Bal. (g) 241.150


2.250 (c)
86.000

Barang dalam proses Hutang

1/1 Bal. 4.500 (f) 188.000 (j) 104.000 1/1 Bal. 15.500

(c) 60.500 (a) 92.000

(d) 82.500 (b) 26.530

(e) 47.330 (i) 30.000

194.830 164.030

6.830 60.030

Diskon Penjualan Gaji

(h) 4.258 (c) 86.000 (c) 86.000

Saham Biasa Overhead Pabrik

1/1 Bal. 60.000 (b) 26.530 (e) 47.330

(c) 12.500

(d) 8.300

47.330
Beban Administrasi Beban Pemasaran

(c) 5.000 (c) 8.000

(i) 12.000 (i) 18.000

17.000 26.000

2. Buatlah Ayat Jurnal

(a) Bahan baku ............................................................... 92.000


Hutang................................................................ 92.000

(b) Overhead pabrik ...................................................... 26.530


Hutang............................................................... 26.530

(c) Gaji ......................................................................... 86.000


Gaji masih harus dibayar ................................. 86.000
Barang dalam proses.............................................. 60.500
Overhead pabrik .................................................... 12.500
Beban pemasaran.................................................. 8.000
Beban administrasi................................................. 5.000
Gaji................................................................... 86.000
Gaji masih harus dibayar (86,000 + 2,2.................. 88.250
Cash.................................................................. 88.250

(d) Barang dalam proses ............................................. 82.500


Overhead pabrik .................................................... 8.300
Bahan baku ..................................................... 90.800

(e) Barang dalam proses.............................................. 47.330


Overhead pabrik .............................................. 47.330

(f) Barang jadi ............................................................. 188.000


Barang dalam proses........................................ 188.000

(g) Piutang ................................................................. 241.150


Penjualan......................................................... 241.150
HPPenjualan........................................................... 185.500
Barang jadi....................................................... 185.500
(h) Cash ...................................................................... 208.662
Diskon penjualan.................................................. 4.258
Piutang............................................................ 212.920

(i) Beban pemasaran.................................................... 18.000


Beban administrasi.................................................. 12.000
Hutang............................................................. 30.000

(j) Hutang..................................................................... 104.000


Cash................................................................. 104.000

3. Buatlah Neraca Saldo

STEPHANOWICZ COMPANY
Neraca Saldo
Januari 31

Cash ........................................................................................... $36.412


Piutang ...................................................................................... 53.230
Barang jadi................................................................................. 12.000
Barang dalam proses ................................................................. 6.830
Bahan baku................................................................................. 11.200
Mesin ......................................................................................... 40.000
Hutang........................................................................................ $ 60.030
Akumulasi depresiasi…………....................................................... 10.000
Saham biasa............................................................................... 60.000
Laba ditahan............................................................................... 21.250
Penjualan.................................................................................... 241.150
Diskon penjualan ........................................................................ 4.258
HPPenjualan…………… ................................................................. 185.500
Beban pemasaran………………….................................................... 26.000
Beban adm……………………………………............................................ 17.000
$392.430 $392.430

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