BAB IV
LAPORAN KEUANGAN DAN
CATATAN ATAS LAPORAN KEUANGAN
BULAN DESEMBER 2020
Informasi yang disajikan dalam Bab IV ini menyajikan Laporan Keuangan dan
Catatan Atas Laporan Keuangan (CALK) Bulan Desember 2020 pada CV. Mulia Jaya.
Laporan Keuangan dan Catatan Atas Laporan Keuangan ini hanya sebagian saja yang
disajikan. CALK yang disajikan hanya yang diperlukan dalam pengerjaan praktikum
untuk bulan Januari 2021. Penyajian informasi Bulan Desember 2020 ini menjadi dasar
untuk melanjutkan proses akuntansi Bulan Januari 2021, terutama menjadi saldo awal
akun-akun Januari 2021.
Berikut adalah informasi yang disajikan dalam bab ini, (keseluruhan informasinya
terjadi pada Bulan Desember 2020):
1. Statement of Financial Position (Laporan Posisi Keuangan /Neraca).
2. Notes for Financial Statement (Catatan Atas Laporan Keuangan).
3. Production Cost Report (Laporan Harga Pokok Produksi) khusus untuk
Finishing Department.
4. Kartu Persediaan Bahan Baku Pasir/Sand
5. Kartu Persediaan Bahan Baku Semen/Cement
6. Kartu Persediaan Bahan Pembantu Cat/Paint
7. Kartu Persediaan Bahan Pembantu Tiner/Thinner
8. Kartu Persediaan Bahan Bakar/Fuel
9. Kartu Persediaan Minyak Pelumas/Oli/Lubricant
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Praktikum Akuntansi Biaya _________________________________________________
1. Statement of Financial Position (Laporan Posisi Keuangan /Neraca) Bulan Desember 2020
Land 631.000.000,00
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_______________________________ Bab 4 Laporan Keuangan & CALK Desember 2020
1. Kas
Kas sejumlah Rp 133.495.000,00 merupakan uang tunai yang dimiliki
perusahaan baik kas di tangan maupun kas di Bank.
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Praktikum Akuntansi Biaya _________________________________________________
46 _____________________________________________________________________
_______________________________ Bab 4 Laporan Keuangan & CALK Desember 2020
PHYSICAL UNITS
Begining WIP (1 January) 60,000
Transfered in 260,000 +
320,000 unit
Transfered out 240,000
Ending WIP (31 January) 100% 60% 80,000 +
320,000 unit
EQUIVALENT UNITS
Costs from Pressing CC
Transfer out, Finished Goods 240,000 240,000
Ending WIP 80,000 48,000
Total 320,000 288,000
COST APPLIED
WIP Beginning Curent Period Total Euqiv Units Cost per Unit
Costs from Pressing Rp 120,000,000 520,000,000 Rp 640,000,000 320,000 2,000.00
Direct Labor Rp 12,540,000 68,100,000 Rp 80,640,000 288,000 280.00
Factory Overhead Rp 7,310,000 28,690,000 Rp 36,000,000 288,000 125.00
Total 139,850,000 616,790,000 756,640,000.00 2,405.00
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Praktikum Akuntansi Biaya _________________________________________________
December 2020
INVENTORY CARD
Account Name : Sand Inventory Page : 1
Account Code : 1201.1
TRANSFER IN TRANSFER OUT BALANCE
NO DATE DESCRIPTIONS
UNITS PRICE TOTAL UNITS PRICE TOTAL UNITS PRICE TOTAL
1 01/12/2020 Beginning Balance 100 200,000 20,000,000
2 07/12/2020 Used, Mixing 75 200,000 15,000,000 25 200,000 5,000,000
3 12/12/2020 Purchase 150 200,000 30,000,000 175 200,000 35,000,000
4 15/12/2020 Used, Mixing 160 200,000 32,000,000 15 200,000 3,000,000
5 17/12/2020 Purchase 285 200,000 57,000,000 300 200,000 60,000,000
6 20/12/2020 Used, Mixing 25 200,000 5,000,000 275 200,000 55,000,000
7 22/12/2020 Purchase 25 200,000 5,000,000 300 200,000 60,000,000
8 25/12/2020 Purchase 55 200,000 11,000,000 355 200,000 71,000,000
9 31/12/2020 Used, Mixing 100 200,000 20,000,000 255 200,000 51,000,000
10
December 2020
INVENTORY CARD
Account Name : Cement Inventory Page : 1
Account Code : 1202.1
NO DATE DESCRIPTIONS TRANSFER IN TRANSFER OUT BALANCE
UNITS PRICE TOTAL UNITS PRICE TOTAL UNITS PRICE TOTAL
1 01/12/2020 Beginning Balance 450 40,000 18,000,000
2 07/12/2020 Used, Mixing 50 40,000 2,000,000 400 40,000 16,000,000
3 12/12/2020 Purchase 250 40,000 10,000,000 650 40,000 26,000,000
4 15/12/2020 Used, Mixing 120 40,000 4,800,000 530 40,000 21,200,000
5 17/12/2020 Purchase 200 40,000 8,000,000 730 40,000 29,200,000
6 20/12/2020 Used, Mixing 210 40,000 8,400,000 520 40,000 20,800,000
7 22/12/2020 Purchase 300 40,000 12,000,000 820 40,000 32,800,000
8 25/12/2020 Purchase 265 40,000 10,600,000 1,085 40,000 43,400,000
9 31/12/2020 Used, Mixing 320 40,000 12,800,000 765 40,000 30,600,000
10
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_______________________________ Bab 4 Laporan Keuangan & CALK Desember 2020
December 2020
INVENTORY CARD
Account Name : Paint Inventory Page : 1
Account Code : 1203.1
NO DATE DESCRIPTIONS TRANSFER IN TRANSFER OUT BALANCE
UNITS PRICE TOTAL UNITS PRICE TOTAL UNITS PRICE TOTAL
1 01/12/2020 Beginning Balance 30 75,000 2,250,000
2 21/12/2020 Purchase 120 75,000 9,000,000 150 75,000 11,250,000
3 25/12/2020 Used, Finishing 90 75,000 6,750,000 60 75,000 4,500,000
4 31/12/2020 Used, Finishing 24 75,000 1,800,000 36 75,000 2,700,000
5
6
December 2020
INVENTORY CARD
Account Name : Thinner Inventory Page : 1
Account Code : 1204.1
NO DATE DESCRIPTIONS TRANSFER IN TRANSFER OUT BALANCE
UNITS PRICE TOTAL UNITS PRICE TOTAL UNITS PRICE TOTAL
1 01/12/2020 Beginning Balance 20 20,000 400,000
2 21/12/2020 Purchase 230 20,000 4,600,000 250 20,000 5,000,000
3 25/12/2020 Used, Finishing 130 20,000 2,600,000 120 20,000 2,400,000
4 31/12/2020 Used, Finishing 80 20,000 1,600,000 40 20,000 800,000
5
6
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Praktikum Akuntansi Biaya _________________________________________________
December 2020
INVENTORY CARD
Account Name : Fuel Inventory Page : 1
Account Code : 1205.1
NO DATE DESCRIPTIONS TRANSFER IN TRANSFER OUT BALANCE
UNITS PRICE TOTAL UNITS PRICE TOTAL UNITS PRICE TOTAL
1 01/12/2020 Beginning Balance 1,250 6,000 7,500,000
2 15/12/2020 Purchase 500 6,000 3,000,000 1,750 6,000 10,500,000
3 25/12/2020 Used, Power 1,200 6,000 7,200,000 550 6,000 3,300,000
4 31/12/2020 Used, Power 550 6,000 3,300,000 0 6,000 0
5
6
December 2020
INVENTORY CARD
Account Name : Lubricant Inventory Page : 1
Account Code : 1206.1
TRANSFER IN TRANSFER OUT BALANCE
NO DATE DESCRIPTIONS
UNITS PRICE TOTAL UNITS PRICE TOTAL UNITS PRICE TOTAL
1 01/12/2020 Beginning Balance 5 70.000 350.000
2 25/12/2020 Purchase 15 70.000 1.050.000 20 70.000 1.400.000
3 25/12/2020 Used 12 70.000 840.000 8 70.000 560.000
4 25/12/2020 Used 5 70.000 350.000 3 70.000 210.000
5 25/12/2020 Purchase 12 70.000 840.000 15 70.000 1.050.000
6 31/12/2020 Used 10 70.000 700.000 5 70.000 350.000
7
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