Mata Kuliah
PENGANTAR AKUNTANSI 2
Nama : .................................................
NIM : .................................................
Kelas : .................................................
Prodi : ………………………...............
Fakultas : ………………………...............
Ikhtisar Produksi
Ikhtisar Laba Rugi (Income Summary)
Pendapatan (Revenue)
4111 Penjualan (Sales) 1.205.700.000
4112 Retur Penjualan (Sales Return) 16.800.000
4113 Potongan Penjualan (Sales Discounts) 13.200.000
Harga Pokok Penjualan
(Cost of Goods Sold)
5111 Pembelian (Purchases) 327.500.000
5112 Beban Angkut Pembelian (Freigt In) 6.500.000
5113 Retur Pembelian (Purchases Return) 31.500.000
5114 Potongan Pembelian (Purchases Discount) 5.950.000
Beban-Beban (Expenses)
5211 By Tenaga Kerja Lngsng (Direct Labor Cost) 195.750.000
5212 By Bahan Penolong (Indirect Material Cost) 44.850.000
5213 ByTenagaKerja Tak Lgs (Indirect Labor Cost) 145.750.000
5214 Biaya Perlengkapan Pabrik
(Production Supplies Expense)
5215 Biaya Listrik, Air & Telephone Pabrik 57.500.000
(Production Utility Expense)
5216 Biaya Penyusutan Peralatan Pabrik
(Depreciation Production Equipment Expense)
5217 Biaya Penyusutan Kendaraan Pabrik
(Depreciation Production Vehicle Expense)
berikut :
Diminta :
(Adjusting Journal)