AKUMULASI BIAYA

PERUSAHAAN MANUFAKTUR

Peusahaan manufaktur aktivtasnya adalah

merubah bahan baku (Raw Materials)
menjadi Barang Jadi (Finished Goods)

Mempunyai 3 jenis inventory

1. Bahan Baku (Raw Materials)
2. Barang Setengah Jadi (Work In Process)
3. Barang Jadi (Finished Goods)
PERUSAHAAN MANUFAKTUR

• DM
DM
RM WIP • DL FG COGS
IDM • FOH
 JURNAL

a. Membeli bahan baku secara kredit

100.000

RAW MATERIALS 100.000

ACCOUNT PAYABLE 100.000
 JURNAL

b. Pemakaian Bahan Baku selama satu bulan

Bahan Baku Langsung 80.000
Bahan Baku Tidak Langsung 12.000

WORK IN PROCESS 80.000

FOH 12.000
RAW MATERIALS 92.000
 JURNAL

c. Gaji dan Upah bulan ini yang harus dibayar

160.000

PAYROLL 160.000
PAYROLL PAYABLE 160.000
JURNAL

. Membayar Gaji dan Upah

PAYROLL PAYABLE 160.000

CASH 160.000
 JURNAL
d. Distribusi Gaji dan Upah
Tenaga Kerja Lagsung 65%
Tenaga Kerja Tak Langsung 15%
Gaji Bagian Marketing 13%
Gaji Bagian Administrasi 7%

WORK IN PROCESS 104.000

FOH 24.000
MARKETING SAL EXP 20.800
ADM SAL EXP 11.200
PAYROLL 160.000
 JURNAL
e. Biaya Overhead Pabrik
Depresiasi 21.300
Asuransi 1.200

FOH 22.500
ACC. DEPRECIATION 21.300
PREPAID INSURANCE 1.200
 JURNAL
f. Biaya Overhead Pabrik yang dibayar kas senilai
26.340

FOH 26.340
CASH 26.340
 JURNAL
g. Biaya Overhead Pabrik diakumulasi dan
dibebankan ke akun Barang Dalam Proses
12.000 + 24.000+ 22.500 + 26.340 = 84.840

WORK IN PROCESS 84.840

FOH 84.840
 JURNAL
h.Barang yang sudah selesai
ditransfer ke gudang baran jadi
senilai 200.000

Barang Jadi 200.000

Barang Dalam Proses 200.000
JURNAL
i.Barang Jadi senilai 150.000 dijual, 40% dibayar
tunai sisanya kredit.
Perusahaan mengambil keuntungan senilai 40%
Harga Jual = 140% X 150.000 = 210.000

CASH 84.000
ACCOUNT RECEIVABLE 126.000
SALES 210.000

COMS/COGS 150.000
FINISHED GOODS 150.000
BUKU BESAR

RAW MATERIAL
(a) 100.000 (b) 92.000
8.000
BUKU BESAR

FOH
(b) 12.000 (i) 84.840
(d) 24.000
(e) 22.500
(f) 26.340
84.840
BUKU BESAR

WIP
(b) 80.000 (h) 200.000
(d) 104.000
(g) 84.840
268.840
68.840
BUKU BESAR

FINISHED GOODS
(h) 200.000 (i) 150.000
50.000
COGM
PT …
Cost of Goods Manufactured Statement
For Month Ending January 31, 2004

Direct materials:
Materials inventory, Jan 1, 2004 -
Purchases 100.000
Materials available for use $100.000
Less: Indirect materials used $12.000
Materials inv, Jan 31 8.000 20.000
Direct materials consumed $80.000
Direct labor 104.000
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
Add work in process inv, Jan 1 -
$268.840
Less work in processinv, Jan 31 68.840
Cost of goods manufactured $200.000
COGS
PT …
Cost of Goods Sold Statement
For Month Ending January 31, 2004

Cost of goods manufactured $200.000

Add finished goods inv, Jan 1 -

Cost of goods available for sale $200.000

Less finished goods inv, Jan 31 50.000

Cost of goods sold $150.000