INDUSTRI "BAKPIA PATHUK 212"

Worksheet
For the Month Ended March, 31 2010

Account Titles Trial Balance Adjustment

Dr. C.r Dr. C.r
Kas 153,575,000
Piutang Usaha 15,000,000
Rumah 75,000,000
Alat Produksi 60,000,000
BHP 5,000,000 3,500,000
Bahan Baku 50,500,000 30,500,000
Alat Administrasi 2,500,000
Bahan Pembantu 6,500,000 4,500,000
Biaya Transport 1,500,000
Listrik dan Telpon 425,000 425,000
Gaji 8,500,000 8,500,000
Modal Wiro 300,000,000
Utang Usaha 28,500,000
Pendapatan 35,000,000
Utang Bank 15,000,000
Totals 378,500,000 378,500,000

Sediaan Jadi 5,500,000

Sediaan Dalam Proses 10,500,000
Kos Barang Terjual 31,925,000
Akum. Depresiasi 500,000
Totals 47,925,000 47,925,000

Laba (Rugi)
Totals
BAKPIA PATHUK 212"
Worksheet
h Ended March, 31 2010

Adjusted Trial Balance Income Statement Balance Sheet

Dr. C.r Dr. C.r Dr. C.r
153,575,000 153,575,000
15,000,000 15,000,000
75,000,000 75,000,000
60,000,000 60,000,000
1,500,000 1,500,000
20,000,000 20,000,000
2,500,000 2,500,000
2,000,000 2,000,000
1,500,000 1,500,000
0

300,000,000 300,000,000
28,500,000 28,500,000
35,000,000 35,000,000
15,000,000 15,000,000

5,500,000 5,500,000
10,500,000 10,500,000
31,925,000 31,925,000
500,000 500,000
379,000,000 379,000,000

1,575,000 1,575,000
35,000,000 35,000,000 345,575,000 345,575,000
2010 1-Mar Kas 225,000
Rumah 75,000
Modal Wiro 300,000 153575
3-Mar Alat Produksi 60,000
Kas 60,000
7-Mar BHP 5,000
Kas 5,000
12-Mar Bahan Baku 50,500
Kas 25,500
Utang Usaha 25,000
15-Mar Alat Administrasi 2,500
Kas 2,500
16-Mar Kas 15,000
Piutang Usaha 10,000
Pendapatan 25,000
18-Mar Bahan Pembantu 6,500
Kas 3,000
Utang Usaha 3,500
22-Mar Kas 5,000
Piutang Usaha 5,000
Pendapatan 10,000
24-Mar Biaya Transport 1,500
Kas 1,500
28-Mar Kas 15,000
Utang Bank 15,000
29-Mar Biaya Listrik dan Telpon 425
Kas 425
31-Mar Biaya Gaji 8,500
Kas 8,500
Menghitung Harga Pokok Produksi dan Harga Pokok Penjualan
Bahan Baku 30,500 50,500 20,000
Biaya Tenaga Kerja Langsung 8,500
Biaya Overhead Overhead
Depresiasi 500
Bahan Habis Pakai 3,500
Bahan Pembantu 4,500 6,500 2,000
Listrik dan Telepon 425
Total Manufacturing Overhead 8,925
Total Biaya Produksi 47,925
Less: WSediaan Barang Dlm Proses per 31 Mar 10,500
Harga Pokok Produksi 37,425
Less: F Sediaan Produk Jadi per 31 Mar 5,500
Harga Pokok Penjualan 31,925
30,500

4,500