Assalamualaikum
Warohmatullohi Wabarokatuh
Pertemuan ke-7
2
4. Cost Accumulated
Method/Prosedure
Job Order Cost System
Cost
Accumulated
Method/Prosedure
Process Cost System
502, 503, 504 dan pesanan No. 505. Pesanan No., 506
masih harus disempurnakan
f. Pesanan yang telah diserahkan kepada langganan adalah
Pesanan termasuk harga Jualnya adalah :
- Pesanan No. 501 Rp. 37.500.000,-
- Pesanan No. 502 Rp. 65.300.000,-
- Pesanan No. 503 Rp. 53.000.000,-
- Pesanan No. 504 Rp. 45.000.000,-
Jumlah Rp. 200.800.000,-
PT. Malvinas
Job Cost Sheet
Job No.
No Description 501 502 503 504 505 506 Total
A B A B A B A B A B A B
1 Opening WIP
- RM 9,000,000 0 9,000,000
- DL 15,000,000 6,000,000 21,000,000
- FOH 6,000,000 3,600,000 9,600,000
30,000,000 9,600,000 39,600,000
Jumlah
39,600,000 39,600,000
2 Put Into Process
- RM 1,000,000 0 10,500,000 0 8,000,000 0 13,000,000 0 12,000,000 0 44,500,000
- DL 0 8,000,000 12,000,000 7,500,000 9,000,000 8,000,000 8,000,000 6,500,000 11,000,000 0 70,000,000
- FOH 0 4,800,000 4,800,000 4,500,000 3,600,000 4,800,000 3,200,000 3,900,000 4,400,000 0 34,000,000
1,000,000 12,800,000 27,300,000 12,000,000 20,600,000 12,800,000 24,200,000 10,400,000 27,400,000 0 148,500,000
Jumlah 13,800,000 39,300,000 33,400,000 34,600,000 27,400,000 148,500,000
3 WIP 53,400,000 39,300,000 33,400,000 34,600,000 27,400,000 188,100,000
4 FG 24,500,000 53,400,000 39,300,000 33,400,000 34,600,000 0 185,200,000
5 COGS 24,500,000 53,400,000 39,300,000 33,400,000 0 0 150,600,000
6 SALES 37,500,000 65,300,000 53,000,000 45,000,000 0 0 200,800,000
7 Gross Profit 13,000,000 11,900,000 13,700,000 11,600,000 0 0 50,200,000
PT Malvinas
Over/Under FOH Applied
FOH Control
FOH Departemen A 7,600,000
FOH Departemen B 10,200,000
FOH Departemen C 4,200,000
Total FOH Control 22,000,000
FOH Applied
FOH Applied Dept A 16,000,000
FOH Applied Dept B 18,000,000
Total FOH Applied 34,000,000
Over FOH Applied ( Laba/Favorable) (12,000,000)
Material
Opening balance of RW 3,500,000
+/+ Purchases of RM 45,500,000
Available of RM 49,000,000
-/- Ending Balance of RM 4,500,000
RM Used in Production 44,500,000
Direct Labor Dept. A 40,000,000
Direct Labor Dept. B 30,000,000
Total Direct Labor 70,000,000
Total Prime Cost 114,500,000
FOH Applied Dept A 16,000,000
FOH Applied Dept B 18,000,000
Total FOH Applied 34,000,000
Total Cost Manufacturing 148,500,000
+/+ Opening Balance of WIP (Job. No.502) 39,600,000
Available of RM 188,100,000
+/+ Ending Balance of WIP (Job. No.506) 27,400,000
Cost of Good's Manufactured 160,700,000
+/+ Opening Balance of FG (Job. No.501) 24,500,000
Available of RM 185,200,000
+/+ Ending Balance of FG (Job. No.505) 34,600,000
Cost of Good's Sold (501,502,503,504) 150,600,000
Income Statement
Sales
Job No. 501 37,500,000
Job No. 502 65,300,000
Job No. 503 53,000,000
Job No. 504 45,000,000
Jumlah Penjualan 200,800,000
-/- COGS
COGS Job No. 501 24,500,000
COGS Job No. 502 53,400,000
COGS Job No. 503 39,300,000
COGS Job No. 504 33,400,000
Jumlah COGS 150,600,000
Laba Kotor 50,200,000
Over FOH Applied (12,000,000)
Laba Bersih 62,200,000
Jurnal
No Description Debet Credit
1 Dr - Raw Material 45,500,000 -
Cr - Account Payable - 45,500,000
2 Dr Direct Labor Dept A 40,000,000 -
Dr Direct Labor Dept B 30,000,000 -
Cr - Accrued Payroll - 70,000,000
3 Dr - FOH Control Dep A 7,600,000 -
Dr - FOH Control Dep B 10,200,000 -
Dr - FOH Control Dep C 4,200,000 -
Cr - Various Credit - 22,000,000