Bab 4 - Sistem Perhitungan Biaya - Akumulasi Biaya
Bab 4 - Sistem Perhitungan Biaya - Akumulasi Biaya
SISTEM PERHITUNGAN
BIAYA & AKUMULASI BIAYA
TUJUAN PEMBELAJARAN
WORK IN PROCESS
Pay for Direct Material
Or allocate Direct Labor
Applied Factory Overhead
OTHER MANUFACTURING
COSTS:
Direct Labor COST OF
Factory Overhead: GOODS COMPLETED
Indirect Labor
Indirect Material MOVE TO
Heat
Power
Insurance FINISHED
Depreciation GOOD TO COST OF GOOD SOLD
INVENTORY
Figure 4-2 Relationship between General Account and Cost Account
under Absorption Costing
GENERAL COST GENERAL
ACCOUNT ACCOUNTS ACCOUNT
Cash Material Work in Finished Cost of
Account
Payable Process Good Goods
Sold
(n)
(a) Factory
(f) Overhead
Control
Prepaid
(q) (r)
Expense
(h)
(b) (k)
Building Accumulated
& Equipment Depreciation