JOB ORDER COSTING

TIPE PRODUKSI

• Job Order
By order
Costing

• Process
Continuos
Costing
 JOB ORDER COSTING

• Perhitungan biaya produksi untuk setiap pesanan

• Biaya produksi yang diperhitungkan meliputi biaya bahan

baku, biaya TK langsung dan biaya overhead yang diserap
oleh setiap pesanan

• Catatan biaya pada umumnya dilakukan pada kartu pesanan

(Job Cost Sheet)
 SIKLUS PENCATATAN JOC

Factory:
Direct Materials Warehouse
Customer
Direct Labor Finished Goods
Factory Overhead

CGM CGS
WiP Sales Price
Harga Harga
Barang Harga
Pokok Pokok
Dalam Jual
Produksi Penjualan
Proses
 AKUNTANSI BIAYA BAHAN

Transaksi Jurnal Jumlah

Pembelian bahan Materials xxx -
Accounts Payable - xxx

Pemakaian bahan Work in Process xxx -

Direct materials Factory Overhead Control Xxx -
Indirect materials Materials - xxx
 AKUNTANSI TENAGA KERJA

Transaksi Jurnal Jumlah

Saat biaya TK terjadi Payroll xxx -
Accrued Payroll - xxx

Saat pembayaran Accrued Payroll xxx -

Cash - xxx

Saat pendistribusian Work-in-Process xxx -

BTKL Factory Overhead Control xxx -
BTK-TL Administrative Salaries xxx -
Marketing Salaries xxx -
Payroll - xxx
 AKUNTANSI BIAYA OVERHEAD PABRIK
Transaksi Jurnal Jumlah

Estimated Factory Overhead Work-in-process xxx -

Applied Applied Factory Overhead - xxx

Actual Factory Overhead Incurred Factory Overhead Control xxx -

Acm. Depr. of Equipment - xxx
Prepaid insurance - xxx
Cash - xxx

Closed Applied Factory Overhead Applied Factory Overhead xxx -

Factory Overhead Control - xxx

Underapplied Factory (D) Overhead Underapplied Overhead xxx -

(AFO < FOC) Factory Overhead Control - xxx
Cost of Goods Sold xxx -
Underapplied Overhead - xxx

Overapplied Factory (Cr) Overhead Factory Overhead Control xxx -

(AFO>FOC) Overapplied Overhead - xxx
Overapplied Overhead xxx -
Cost of Goods Sold - xxx
PENYIMPANAN BARANG KE GUDANG

• Ketika proses produksi telah selesai (semua sumberdaya telah

diserap 100%) maka barang dikirim ke gudang barang jadi 
muncul Cost of Goods Manufactured (Harga Pokok Produksi).

• Jurnal yang diperlukan untuk mencatat proses penyimpanan ke

gudang barang jadi:

Finished Goods xxx -

Work-in-process - xxx
PENYERAHAN BARANG KE KONSUMEN

• Saat terjadi penjualan, barang akan dikeluarkan dari gudang barang jadi dan
diserahkan kepada konsumen  Cost of Goods Sold (Harga Pokok
Penjualan)

• Jurnal yang digunakan untuk mencatat proses penyerahan barang dan

penagihan kepada konsumen adalah:

Cost of Goods Sold xxx -

Finished Goods - xxx
Accounts Receivable xxx -
Sales - xxx

Jurnal dicatat dengan metode apa ya?

 CONTOH KASUS
MERDEKA Company had the following inventories on October 1:
Materials $ 6,000
Work in Process 9,250
Finished Goods 11,500 (Job 300)
Work in process account controls three jobs:
Job 301 Job 302 Job 303
Materials $ 1,000 500 500
Labor 1,250 1,000 750
Applied Factory Overhead 1,750 1,250 1,250
$ 4,000 2,750 2,500

The following transactions and other data have been made available for October,2019:
a. Materials purchased :$3,000 at term n/30
b.Materials used: direct materials $7,500, indirect materials $2,000. The direct
materials was distributed: $3,000 to Job 301; $2,500 to Job 302 and $2,000 to Job
303.
c. Payroll of $ 8,000 was accrued in October, 2015. The Payroll allocated 20%
Indirect Labor, 30% Direct Labor, 40% Sales Salaries and 10% Administrative
Salaries. The direct labor cost was distributed 50% to Job 301, 30% to Job 302 and
20% to Job 303.
d.Vouchers recorded for factory overhead costs incurred $ 12,500. The amount
included $ 5,000 for depreciation of equipment, $ 4,500 for expired rent on the
factory building, $3,000 for repairs and maintenance – factory.
e. Factory overhead was applied to production at a rate 120% of the direct labor cost
(based on the labor cost on October)
f. Jobs 301 and 302 was completed and transferred to the Finish Goods Warehouse.
g.Job 301 were shipped and billed at gross profit of 50% of the Cost of Goods Sold.

Required: prepare the general journal entries

 JAWABAN

a. Materials purchased :$3,000 at term n/30

materials 3,000
accounts payable 3,000

b. Materials used: direct materials $7,500, indirect materials $2,000. The

direct materials was distributed: $3,000 to Job 301; $2,500 to Job 302
and $2,000 to Job 303.
work-in-process 7,500 job 301 3,000
factory overhead control 2,000 job 302 2,500
materials 9,500 job 303 2,000
7,500
c. Payroll of $ 8,000 was accrued in October, 2015. The Payroll allocated 20%
Indirect Labor, 30% Direct Labor, 40% Sales Salaries and 10%
Administrative Salaries. The direct labor cost was distributed 50% to Job
301, 30% to Job 302 and 20% to Job 303

payroll 8,000
accrued payroll 8,000

work-in-process 2,400 job 301 1,200

factory overhead control 1,600 job 302 720
sales salaries 3,200 job 303 480
administrative salaries 800 2,400
payroll 8,000
d. Vouchers recorded for factory overhead costs incurred $ 12,500. The amount
included $ 5,000 for depreciation of equipment, $ 4,500 for expired rent on
the factory building, $3,000 for repairs and maintenance – factory.

Factory Overhead Control $12,500 -

Acm. Deprc. of Equipment - $5,000
Prepaid Rent - $4,500
Cash - $3,000
e. Factory overhead was applied to production at a rate 120% of the direct
labor cost (based on the labor cost on October)

Work in Process $2,880 -

Applied Factory Overhead - $2,880

Job 301 : $1,200 x 120% = $1,440

Job 302 : $ 720 x 120% = $ 864
Job 303 : $ 480 x 120% = $ 576
$2,880
f. Jobs 301 and 302 was completed and transferred to the Finish Goods
Warehouse.

finished goods 16,474

work-in-process 16,474

WiPb M L O CGM
job 301 4,000 3,000 1,200 1,440 9,640
job 302 2,750 2,500 720 864 6,834
16,474

10 11 12 14
g. Job 300 & 301were shipped and billed at gross profit of 50% of the Cost of
Goods Sold.

cost of goods sold 21,140 job 300 11,500

finished goods 21,140 job 301 9,640
21,140

accounts receivable 31,710

sales 31,710 21,140 x 150%
 CONTOH JOB COST SHEET
MERDEKA COMPANY
Jl. Merdeka Raya 17 Semarang

For : Mr. Hanaka Job Order No. : 301

Specification : Grade #12 Date Ordered : 15-Sep
Quantity : 1 Date Completed : 25-Oct

Direct materials Date Amount Total

20-Sep $ 1,000 $ 1,000
5-Oct $ 3,000 $ 3,000
$ 4,000
Direct Labor Date Hours Amount Total
20-Sep 1 $ 250 $ 250
25-Sep 4 $ 1,000 $ 1,000
5-Oct 5 $ 1,200 $ 1,200
$ 2,450
Overhead Date Hours Amount Total
20-Sep 1 $ 750 $ 750
25-Sep 4 $ 1,000 $ 1,000
5-Oct 5 $ 1,440 $ 1,440
$ 3,190

Direct materials $ 4,000

Direct Labor $ 2,450
Overhead $ 3,190
Total Cost $ 9,640
Selling Price $ 14,460
Downpayment 0
Accounts Receivable $ 14,460
 LATIHAN

4.1 s/d 4.8

Halaman 132-137
Thanks