TM 3

|Akuntansi Biaya|
CHAPTER 4
COST SYSTEMS AND
COST ACCUMULATION

|Tangerang Selatan, Maret 2023|

Tujuan Pembelajaran:
➢Menyajikan aliran biaya produksi
dalam jurnal
➢Menyiapkan Cost of Goods
Manufactured dan Cost of Goods
Sold Statement
Materi Kita
✓ Pencatatan Akuntansi (Aliran Biaya)
Perusahaan Manufaktur
✓ Cost of Goods Manufactured dan Cost of
Goods Sold Statement
 3

Pencatatan Akuntansi Aliran Biaya Produksi

ppkn2_tw&ds@2020
Aliran Fisik Manufaktur

Direct

p k n s t a n . a c . i d
Material

Direct
Production Finished
Sales

–
Labor

# B E L A J A R T A N P A B A T A S
Goods

Factory
Overhead
 Aliran Biaya Manufaktur

# B E L A J A R T A N P A B A T A S – p k n s t a n . a c . i d
Ilustrasi Jurnal dan Penyusunan Laporan

➢ Transaksi terkait Material

➢ Transaksi terkait Labor
➢ Transaksi terkait Factory Overhead

p k n s t a n . a c . i d
Tahapan
➢ Transaksi pencatatan ke dalam produksi
➢ Transaksi penyelesaian produksi

–
➢ Transaksi penjualan produk jadi

# B E L A J A R T A N P A B A T A S
➢ Penyusunan Cost of Goods Manufactured
➢ Penyusunan Cost of Goods Sold Statement
A Membeli material secara kredit $ 100.000
Materials 100.000
Accounts Payable 100.000

B Pemakaian material selama satu bulan:

Untuk produksi (direct material) $80.000
Untuk bahan tidak langsung 12.000
Work in Process 80.000
Factory Overhead Control 12.000
Materials 92.000
C Total gross payroll $160.000
Payroll di-accru (dicatat sebagai hutang
gaji sebelum dibayarkan)

Payroll 160.000
Accrued Payroll 160.000
Accrued Payroll 160.000
Cash 160.000
d Distribusi payroll adalah sbb:
Direct labor 65%
Indirect factory labor 15
Marketing salaries 13
Administrative salaries 7

Work in Process 104.000

Factory Overhead Control 24.000
Marketing Expense Control 20.800
Administrative Expense 11.200
Control
Payroll 160.000
e Terdapat Factory overhead berupa:
Depreciation $21.300
Prepaid insurance 1.200
Factory Overhead Control 22.500
Accumulated Depreciation 21.300
Prepaid Insurance 1.200

f Rupa-rupa factory overhead $26.340

70% dibayar cash, sisanya diutang.

Factory Overhead Control 26.340

Cash 18.438
Accounts Payable 7.902
G Pelanggan membayar piutang $205.000

Cash 205.000
Accounts Receivable 205.000

H Membayar kewajiban
Accounts payable $227.000
Estimated income tax 35.700

Accounts Payable 227.000

Estimated Income Tax Payable 35.700
Cash 262.700
I Factory overhead yang dikumpulkan pada
account factory overhead control dibebankan
ke work in process

Work in Process 84.840

Factory Overhead Control 84.840
Factory Overhead Control
(b) 12.000 ! (i) 84.840
(d) 24.000 !
(e) 22.500 !
(f) 26.340 !
84.840 !
 Work In Process
1/1 234.300 ! (j) 320.000
(b) 80.000 !
(d) 104.000 !
(i) 84.840 !
503.140 !
183.140 !

J Produk selesai dan ditransfer ke finished goods

$320.000
Finished Goods 320.000
Work in Process 320.000
K Penjualan $384.000
40% dibayar tunai, sisanya menjadi piutang.
Cost of goods sold 75% dari penjualan.
Cash 153.600
Accounts Receivable 230.400
Sales 384.000

Cost of Goods Sold 288.000

Finished Goods 288.000
 Finished Good
1/1 68.700 ! (k) 288.000
(j) 320.000 !
388.700 !
100.700 !

L Perkiraan income tax 26.000

Provision for Income Tax 26.000

Estimated Income Tax Payable 26.000
 1
6

Cost of Goods Manufactured dan Cost of

Goods Sold Statement

ppkn2_tw&ds@2020
 PT …
Cost of Goods Manufactured Statement
For Month Ending January 31, 2004

1 Direct materials:
Materials inventory, Jan 1, 2004 $135.300
Purchases 100.000
Materials available for use $235.300
Less: Indirect materials used $12.000
Materials inv, Jan 31 143.300 155.300
Direct materials consumed $80.000
2 Direct labor 104.000
3 Factory overhead:
Indirect materials $12.000
Indirect labor 24.000
Depreciation 21.300
Insurance 1.200
General factory overhead 26.340 84.840
Total manufacturing cost $268.840
4 Add work in process inv, Jan 1 234.300
$503.140
Less work in processinv, Jan 31 183.140
Cost of goods manufactured $320.000
 PT …
Cost of Goods Sold Statement
For Month Ending January 31, 2004

1 Direct materials:
Materials inventory, Jan 1, 2004 $135.300
Purchases 100.000
Materials available for use $235.300
Less: Indirect materials used $12.000
Materials inv, Jan 31 143.300 155.300
Direct materials consumed $80.000
2 Direct labor 104.000
3 Factory overhead:
Indirect materials $12.000
Indirect labor 24.000
Depreciation 21.300
Insurance 1.200
General factory overhead 26.340 84.840
Total manufacturing cost $268.840
4 Add work in process inv, Jan 1 234.300
$503.140
Less work in processinv, Jan 31 183.140
Cost of goods manufactured $320.000
5 Add finished goods inv, Jan 1 68.700
Cost of goods available for sale $388.700
Less finished goods inv, Jan 31 100.700
Cost of goods sold $288.000
=====
 COST SYSTEM BIAYA YANG DIALOKASIKAN KE PRODUK
Direct Material
Direct Material Direct Labor
PENGUKURAN Direct Material
Direct Labor Variable FOH
BIAYA Direct Labor
Variable FOH Fixed FOH
(1) (4) (7)
Biaya actual Actual Prime Actual Direct Actual Full
Costing Costing Absorption Costing
(GAAP)
Biaya actual (DM + (2) (5) (8)
DL) Actual Prime Cost A Hybrid Direct A Hybrid Full
Biaya standar (FOH) Costing Absorption Costing
(3) (6) (9)
Biaya Standar Standard Prime Standard Direct Standard Full
Costing Costing Absorption Costing
COST ACCUMULATION

Job Order Process Backflush

Costing Costing Costing
Terima kasih.
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