1. ALOKASI ANGGARAN BIAYA OVERHEAD PABRIK DAN PERHITUNGAN TARIP BIAYA OVERHEAD PABRIK
Perusahaan Genting "MUTIARA INDAH
Alokasi Anggaran Biaya Overhead Pabrik dan Perhitungan Tar
Tahun 2019
Keterengan Departemen Listrik Departemen Bengkel
TARIP BOP
• Dep pencampuran = 4.200.000/84.000.000*100 = 5%
• Dep pencetakan = 7.630.000/218.000*100 = Rp. 35
• Dep penyelesaian = 5.280.000/22.000.000*100 = 24%
Departemen Penyelesaian Total
3,430,000 17,110,000
800,000 0
450,000 0
600,000 0
5,280,000 17,110,000
22,000,000
24% 3529%
MUM PABRIK
ran = 8/30*1.200.000 = 320.000
n = 7/30*1.200.000 = 280.000
ian = 15/30*1.200.000 = 600.000
2. JURNAL UMUM
2
1,500,000
3
12,375,000
4
750,000
5
3,700,000
6
13,800,000
7
2,250,000
8
4,950,000
9
44,000,000
10
660,000
11
32,000,000
12
4,125,000
13
35,500,000
14
1,650,000
15
14,400,000
16
19,800,000
17
15,000,000
18
33,000,000
19
19,800,000
20
4,000,000
21
1,200,000
22
3,300,000
23
15,000,000
24
22,080,000
25
2,520,000
26
14,600,000
27
100,000
28
150,000
29
9,900,000
30
9,000,000