Bab 7
14th Biaya
and Accounting
Edition
Kualitas
forProduction
Losses
- JOB ORDER
Cost Accounting SYSTEM
William K. Carter
1-1
Tujuan pembelajaran
Scrap
Spoiled Goods
Rework
1-10
Apakah Scrap ?
OR
Cash (or Accounts Receivable) 500
Cost of Goods Sold 500
lanjut....
Akuntansi untuk Scrap pada sistem job order
lanjutan....
OR
Cash (or Accounts Receivable) 500
Factory Overhead Control 500
OR
Cash (or Accounts Receivable) 500
Work in Process 500
Apakah Spoiled Goods ?
SPOILED
GOODS
Kerusakan dapat disebabkan
oleh faktor internal.
Materials $22,000
Direct Labor 5,500
Factory Overhead 11,000
Total job cost $38,500
Akuntansi untuk Spoiled Goods pada sistem job order
Jurnal:
Rework yang disebabkan oleh konsumen
Work in Process 13,000
Materials 8,000
Payroll 1,000
Applied Factory Overhead 4,000