SCRAP,

SPOILAGE &
REWORK
SCRAP (sisa bahan)
Scrap meliputi:
1. bahan yang tersisa setelah proses pengolahan
2. bahan cacat yang tidak dapat digunakan atau
dikembalikan ke vendor
3. bagian yang rusak yang dihasilkan dari
kegagalan karyawan atau mesin
Penjualan Scrap

Jika Scrap memiliki nilai ekonomis, maka harus

dikumpulkan dan disimpan untuk dijual. Penjualan
Scrap dapat diakumulasikan dalam akun Scrap Sales.

Untuk mengilustrasikan, asumsikan bahwa Woodco

Manufacturing, Co., mengumpulkan sisa limbah kayu
dan menjualnya secara berkala. Scrap sales periode
ini berjumlah $ 500.
Penjualan Scrap
Mencatat penjualan Scrap:
1. Meningkatkan Pendapatan Lainnya:
Cash (or Acc.Receivable) $ 500 -
Other Income(or Sales Scrap) - $ 500

2. Mengurangi CGS:
Cash (or Acc.Receivable) $ 500 -
Cost of Goods Sold - $ 500
Penjualan Scrap
Mencatat penjualan Scrap:
3. Mengurangi BOP Sesungguhnya:
Cash (or Acc.Receivable) $ 500 -
Factory Overhead Control - $ 500

4. Mengurangi Biaya Produksi:

Cash (or Acc.Receivable) $ 500 -
Work-in Process - $ 500
Spoilage
Pengertian
Spoilage merupakan barang rusak yang tidak
dapat diperbaiki kembali, bisa disebabkan alasan
ekonomis maupun teknis.

Penyebab
Spoilage dapat terjadi karena kesalahan Internal
maupun eksternal
Spoilage disebabkan pihak ekternal (pelanggan)
Plastico Inc. manufactured 1.000 chairs for Pizza King, Co. After
the first 100 chairs are completed, customer changes the design
specification. These 100 chairs are not usable by customer and
not correctable to an acceptable conditions. Plastico can sell the
100 unusable chairs as second for $10 each. Result, Plastico
manufactures 1.100 chairs. Total cost charged to this order:
 
Materials $ 22,000
Labor $ 5,500
Overhead $ 11,000
Total cost $ 38,500
Spoilage disebabkan pihak ekternal (pelanggan)
Plastico Inc. records units transfer to spoilage
inventory and finished goods:

Spoilage – Inventory* $ 1.000 -

Finished Goods** $ 37.500 -
WiP - $ 38.500

* $10 x 100 units = $1,000

** $38,500 - $1.000 = $ 37,500
Spoilage disebabkan pihak ekternal (pelanggan)

When Plastico billed to the customer (normally, plastico

sold the product 150% of CGS):

CGS $ 37.500 -
Finished Goods - $37.500

Account Receivable $56.250 -

Sales - $ 56.250
Spoilage disebabkan pihak ekternal (pelanggan)
When plastico sold the spoilage product at $10:
Cash $1.000 -
Spoilage – inventory - $1.000
 
When plastico sold the spoilage product at $11:
Cash $1.100 -
Spoilage – inventory - $1.000
Gain of spoilage-inv - $ 100
Spoilage disebabkan pihak ekternal (pelanggan)
When plastico sold the spoilage product at $9:

Cash $900 -
Loss of spoilage inventory $100 -
Spoilage – inventory - $1.000
Spoilage disebabkan oleh kesalahan internal
Plastico’s policy if spoilage occurred because of an internal failure,
the cost of product should charged to Factory Overhead Control.

Total cost $38,500 / 1.100 units = $35/unit

FOC = $35 x 100 = $3.500

Sold = $10 x 100 = $1.000
FOC = $2.500

A Cost of product was shipped to customer:

1000 unit @ $35 = $35.000
 Spoilage disebabkan oleh kesalahan internal
Plastico recorded a finished product (1.100 unit):

Finished Goods* $35,000 -

Spoilage Inventory ** $ 1,000- Factory Overhead
Control*** $ 2,500-
WiP - $38,500

* 1.000 units x $35  cost per unit

** 100 units x $10 salvage value per unit
*** $38,500 - $35,000 - $1,000
Spoilage disebabkan oleh kesalahan internal
When plastico billed to the customer:
Cost of Goods Sold $ 35.000 -
Finished Goods - $ 35.000

Account Receivable $52.500 -

Sales - $ 52.500 ($35,000 x 150%)

When plastico sold the spoilage product:

Cash $1.000 -
Spoilage – inventory - $1.000
Rework
 Rework is the process of correcting defective
product. As with spoilage, rework can result from
either an act of the customer or the internal failure.
Rework
Mitra Co., manufactures 100 custom-designed handicraft as job 905 to meet
design requirements specified by the customer. Cost charged to Job 905:

Materials : $ 100.000
Labor ($10 per hour x 2,000 hours) : 20.000
Applied FO ($40/DLH) : 80.000
$ 200.000

Before the handicraft are shipped, the customer decides to change specification.
To rework the new specification, Mitra Co., charged the cost as bellow:

Material : $ 100.000
Labor : ½ hour ( $ 100 rate per hour).
Rework needs 50 hours
Overhead : 150% of Added cost of Labor
Rework caused by customer
Mitra records cost of manufacturing before the customer change the
specification:

Work-in Process $200,000 -

Materials - $100,000
Payroll - 20,000
Applied Factory Overhead - 80,000

When Mitra Rework the defective goods:

Work-in Process $22,500 -
Materials - $10,000
Payroll - 5,000*
Applied Factory Overhead - 7,500**

*( $100x 50 hours) **(150% x $5,000)

Rework caused by customer
When Mitra Co., transferred to Finished Goods:
Finished Goods $ 222,500 -
Work-in Process - $222,500
 
When Mitra Co., shipped and billed the customer: (assume sales price 50% up
to CGS)

Cost of Goods Sold $222.500 -

Finished Goods - $222,500
Accounts receivable $333,750 -
Sales - $333,750*

*(150% x $222,500)
Rework caused by internal failure
Mitra records cost of manufacturing before the customer change the
specification:

Work-in Process $200,000 -

Materials - $100,000
Payroll - 20,000
Applied Factory Overhead - 80,000

When Mitra Rework the defective goods:

Factory Overhead Control $22,500 -

Materials - $10,000
Payroll - 5,000*
Applied Factory Overhead - 7,500**

*( $100x 50 hours) **(150% x $5,000)

Rework caused by customer
When Mitra Co., transferred to Finished Goods:
Finished Goods $ 200,000 -
Work-in Process - $200,000
 
When Mitra Co., shipped and billed the customer: (assume sales price 50% up
to CGS)

Cost of Goods Sold $200,000 -

Finished Goods - $200,000
Accounts receivable $300,000 -
Sales - $300,000*

*(150% x $200,000)