Akumulasi biaya: sekumpulan data biaya yang

terorganisir
Akt biaya: pencatatan&pengukuran elemen
biaya saat sumber daya yg berhubungan
mengalir ke proses produksi
Semua biaya manufaktur DM, DL FOH (baik
tetap maupun variabel) mengalir melalui akun
WIP/BDP dan finished good/BRG JADI
absorption costing
 Cash
Depreciable
Cost of
Assets Material
Materials
Account Inventory
Purchased
Payable
Accrual

Work in Process
Direct Materials
Other Manufacturing Direct Labor
Cost: Applied Factory
Direct Labor Overhead
Factory Overhead:
Indirect Labor
Indirect Materials Cost of Goods
Heat Completed
Light
Power
Finished
Insurance
Good Cost of Goods
Depreciation
Inventor Sold
y
 General Account Cost Account

Cash Account Payable Materials Work in Prosess Finished Goods Cost Of Goods Sold

(a) (n)

(f) Factory Overhead Control (q)

(r)

(h)

(i)

Prepaid Expenses

(o)

(b) (j)

Buildings & Equipment Accumulated Depreciation

(c) (k)

(Various other accounts)

(d) (l)

Payroll

Accrued Payroll

(Wages & Salaries Payable) (m)

(e) (g)

(p)
 New Hope Manufacturing Company
Balance Sheet
Januari 1, 20**
Assets Liabilities
Current Assets: Current Labilities:
Cash $ 183.000 Account payable $ 553.000
Marketable Securities $ 76.000 Estimated income tax payable $ 35.700
Account Receivable $ 313.100 Due on long-term debt $ 20.000
Inventories: $ 68.700
Finished goods $ 234.300 Total Current Liabilities $ 608.700
Work in process $ 135.300 $ 438.300
Materials Long term Debt $ 204.400

Prepaid Expenses $ 15.800 Total Liabilities $ 813.100

Total Current Assets $ 1.026.200 Stakeholders' Equity

Common stock $ 528.000
Property, plant and equiment Retained Earnings $ 939.500
Land $ 41.500
Buildings $ 580.600 Total stockholder's equity $ 1.467.500
Machinery and equipment $ 1.643.000
$ 2.223.600
Less Accumulated depreciation $ 1.010.700 $ 1.212.900
Total Property, plant and equipment $ 1.254.400

Total Assets $ 2.280.600 Total Liabilities and stockhoders' equity $ 2.280.600

 FOH AKTUAL DI DEBIT PD AKUN FOH
CONTROL/ PENGENDALI FOH
(a) Materials purchased and received on account
$100,000

Materials 100,000
Account Payable 100,000
(b) Materials requisitioned during the month:
For production $80,000
For indirect factory use $12,000

Work in process 80,000

Factory overhead control 12,000
Materials 92,000
(c) Total gross payroll $160,000
Payroll was accrued and paid

Payroll 160,000
Accrued Payroll 160,000

Accrued Payroll 160,000

Cash 160,000
(d) The distribution of the payroll was:
Direct Labor 65%
Indirect Factory Labor 15%
Marketing Salaries 13%
Administrative Salaries 7%

Work in process 104,000

Factory overhead control 24,000
Marketing Expenses Control 20,800
Administrative Expenses Control 11,200
Payroll 160,000
(e) Factory overhead consisting of:
Depreciation $21,300
Prepaid insurance $ 1,200

Factory overhead control 22,500

Accumulated Depreciation 21,300
PrepaidINSURANCE 1,200
(f) General factory overhead costs (not
itemized) $26,340
70% were paid in cash, the balance was
credited to account payable

Factory overhead control 26,340

Cash 18, 438
Account Payable 7, 902
(g) Amount received from customer in payment
of their account $205,000

Cash 205,000
Account Receivable 205,000
(h) The following liabilities were paid:
Accounts Payable $227,000
Estimated income tax $
35,700

Accounts Payable 227,000

Estimated Income Tax Payable 35,700
Cash 262,700
(i) Factory overhead accumulated in the factory
overhead control account was charge to the
work in process account.

Work in process 84,840

Factory overhead control 84,840
(j) Work completed and transferred to finished
goods $320,000

Finished Goods 320,000

Work in process 320,000
(k) Sales $384,000; 40% was paid in cash; the
balance was charged to account receivable. The
cost of good sold was 75% of sales.

Cash 153,600
Account Receivable 230,400
Sales 384,000

Cost of good sold 288,000

Finished goods 288,000
(l) Provision for income tax $26,000

Provision for Income tax 26,000

Estimated Income Tax payable
26,000
 COGS = persediaan awal barang jadi
+ harga pokok produksi (cost of good
manufactured/COGM) persediaan
akhir barang jadi
Harga pokok produksi (COGM) = WIP
awal + biaya produksi WIP akhir
Biaya produksi = DM (bhn baku
langsung) yang digunakan untuk
produksi + DL (TKL) + FOH
DM yang digunakan utk produksi =
persediaan awal DM + pembelian DM
persediaan akhir DM
 New Hope Manufacturing Company
Schedule 1
Cost of Goods Sold Statement
For Month Ending January 31, 20_

Direct Material
Materials inventory, January 1, 20_ $ 135.300
Purchases $ 100.000
Materials available for use $ 235.300
Less: indirect material used $ 12.000
Materials inventory, Januari 31 $ 143.300 $ 155.300
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 inventory, January 1 $ 234.300

$ 503.140
Less work in process inventory, January 31 $ 183.140
Cost of goods manufactured $ 320.000

Add finished goods inventory, January 1 $ 68.700

Cost of goods available for sale $ 388.700
Less finished goods inventory, January 31 $ 100.700
Cost of goods sold $ 288.000
 New Hope Manufacturing Company
Income Statement
For Month Ending January 31, 20_

Sales $ 384.000
Less cost of goods sold (schedule 1) $ 288.000

Gross Profit $ 96.000

Less Commercial expenses:
Marketing expense $ 20.800
Administrative Expense $ 11.200 $ 32.000

Income from Operation $ 64.000

Less provision for income tax $ 26.000

Net Income $ 38.000

 New Hope Manufacturing Company
Balance Sheet
Januari 31, 20**
Assets Liabilities
Current Assets: Current Labilities:
Cash $ 100.462 Account payable $ 433.902

Marketable Securities $ 76.000 Estimated income tax payable $ 26.000

Account Receivable $ 338.500 Due on long-term debt $ 20.000
Inventories:

Finished goods $ 100.700 Total Current Liabilities $ 479.902

Work in process $ 183.140

Materials $ 143.300 $ 427.140 Long term Debt $ 204.400

Prepaid Expenses $ 14.600 Total Liabilities $ 684.302

Total Current Assets $ 956.702 Stakeholders' Equity

Common stock $ 528.000
Property, plant and equiment Retained Earnings

Land $ 41.500 Balance, January 1 $ 939.500

Buildings $ 580.600 January net income $ 38.000 $ 977.500

Machinery and equipment $ 1.643.000

$ 2.223.600 Total stockholder's equity $ 1.505.500

Less Accumulated depreciation $ 1.032.000 $ 1.191.600

Total Property, plant and equipment $ 1.233.100

Total Assets $ 2.189.802 Total Liabilities and stockhoders' equity $ 2.189.802

1. Actual cost system (historical cost system)
VS standard cost system biaya aktual :
informasi biaya dikumpulkan saat terjadi,
tetapi penyajiannya ditunda sampai semua
operasi produksi selesai). Biaya standar
produk/operasi/proses dihitung biayanya
berdasarkan jml yg telah ditentukan
sebelumnya dr sumber daya yg digunakan.
Absorption costing (direct costing or variable
costing)
Super absorption or super full absorption
 Direct Material Direct Material Direct Material
Direct Labor Direct Labor Direct Labor
Variable Variable
Overhead Overhead
Fixed Overhead
Historical (1) (4) (7)
Amounts Actual Prime Actual Direct Actual
Costing Costing Absorption
Costing
Historical (2) (5) (8)
Amounts for Actual Prime A Hybrid Direct A Hybrid
Direct Material & Costing Costing Absorption
Direct Labor, Costing
Predetermined
Amount for
Overhead
Predetermined (3) (6) (9)
Amounts Standard Prime Standard Direct Standard
 Job order costing
Process Costing
Blended Methods
Backflush Costing
Aspects of Typical Job Order Blended Process Backflus
System h
Cost object to which A specific Material to A process A
costs are physically job batch, a specific or producti
traced lot, or job, departme on
contract nt of a facility
productio
n facility
Amount of output One job, Material Thousand Unlimite
produced before batch, lot may or d
processing may or contract change for hundreds
change each job of
thousands
of units of
output
Cost elements that All cost Material All cost Only
differ from one output elements may differ elemets material
to another may differ dramaticall may differ cost
 Aspect of Typical Job Order Blended Process Backflush
System
Amount of detail high high Moderate None
accounting done for (summarize
work in process d for each
department
or process)
Source of Financial Financial Financial Visual
information used to and physical and and physical observatio
control processing data physical data n
recorded data recorded
recorded