Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-1

CHAPTER 4COST SYSTEM AND COST ACCUMULATION

Pencatatan Transaksi

a Membeli material secara kredit $ 100.000

Materials 100.000 Accounts Payable 100.000

b Pemakaian material selama satu bulan: Untuk produksi $80.000 Untuk bahan tidak langsung 12.000

Work in Process 80.000Factory Overhead Control 12.000 Materials 92.000

c Total gross payroll $160.000Payroll di-accru (dicatat sebagai hutang gaji sebelum dibayarkan)

Payroll 160.000 Accrued Payroll 160.000Accrued Payroll 160.000 Cash 160.000

d Distribusi payroll adalah sbb: Direct labor Indirect factory labor Marketing salaries Administrative salaries

65%1513

7

Work in Process 104.000Factory Overhead Control 24.000Marketing Expense Control 20.800Administrative Expense Control 11.200

Payroll 160.000

e Terdapat Factory overhead berupa: Depreciation Prepaid insurance

$21.3001.200

Factory Overhead Control 22.500 Accumulated Depreciation 21.300 Prepaid Expenses 1.200

f Rupa-rupa factory overhead $26.34070% dibayar cash, sisanya diutang.

Factory Overhead Control 26.340 Cash 18.438 Accounts Payable 7.902

G Pelanggan membayar piutang $205.000

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Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-2

Cash 205.000 Accounts Receivable 205.000

H Membayar kewajiban Accounts payable $227.000 Estimated income tax 35.700

Accounts Payable 227.000Estimated Income Tax Payable 35.700 Cash 262.700

I Factory overhead yang dikumpulkan pada account factory overhead control dibebankan ke work in process

Work in Process 84.840 Factory Overhead Control 84.840

J Produk selesai dan ditransfer ke finished goods

Finished Goods 320.000 Work in Process 320.000

K Penjualan $384.00040% dibayar tunai, sisanya menjadi piutang. Cost of goods sold 75% dari penjualan.

Cash 153.600Accounts Receivable 230.400 Sales 384.000

Cost of Goods Sold 288.000 Finished Goods 288.000

L Perkiraan income tax 26.000

Provision for Income Tax 26.000 Income Tax Payable 26.000

Factory Overhead Control _______________________________________

(b) 12.000 ! (i) 84.840(d) 24.000 !(e) 22.500 !(f) 26.340 !

84.840 !

Work in Process ________________________________________

1/1 234.300 ! (j) 320.000

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Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-3

(b) 80.000 !(d) 104.000 !(i) 84.840 !

503.140 !183.140 !

Finished Goods _________________________________________

1/1 68.700 ! (k) 288.000(j) 320.000 !

388.700 !100.700 !

PT …Cost of Goods Sold Statement

For Month Ending January 31, 2004

1 Direct materials: Materials inventory, Jan 1, 2004 $135.30

0 Purchases 100.000 Materials available for use $235.30

0 Less: Indirect materials used $12.00

0 Materials inv, Jan 31 143.30

0155.300

Direct materials consumed $80.0002 Direct labor 104.0003 Factory overhead:

Indirect materials $12.000 Indirect labor 24.000 Depreciation 21.300 Insurance 1.200 General factory overhead 26.340 84.840Total manufacturing cost $268.84

04 Add work in process inv, Jan 1 234.300

$503.140

Less work in processinv, Jan 31 183.140Cost of goods manufactured $320.00

0

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Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-4

PT …Cost of Goods Sold Statement

For Month Ending January 31, 2004

1 Direct materials: Materials inventory, Jan 1, 2004 $135.30

0 Purchases 100.000 Materials available for use $235.30

0 Less: Indirect materials used $12.00

0 Materials inv, Jan 31 143.30

0155.300

Direct materials consumed $80.0002 Direct labor 104.0003 Factory overhead:

Indirect materials $12.000 Indirect labor 24.000 Depreciation 21.300 Insurance 1.200 General factory overhead 26.340 84.840Total manufacturing cost $268.84

04 Add work in process inv, Jan 1 234.300

$503.140

Less work in processinv, Jan 31 183.140Cost of goods manufactured $320.00

05 Add finished goods inv, Jan 1 68.700

Cost of goods available for sale $388.700

Less finished goods inv, Jan 31 100.700Cost of goods sold $288.00

0=====

COST SYSTEM

BIAYA YANG DIALOKASIKAN KE PRODUK

PENGKUKURANBIAYA

Direct MaterialDirect Labor

Direct MaterialDirect LaborVariable FOH

Direct MaterialDirect LaborVariable FOH

Fixed FOH

Biaya actual(1)

Actual Prime Costing

(4)Actual Direct

Costing

(7) Actual Full

Absorption Costing (GAAP)

Biaya actual (DM + DL)Biaya standar (FOH)

(2)Actual Prime

Cost

(5)A Hybrid Direct

Costing

(8)A Hybrid Full

Absorption Costing(3) (6) (9)

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Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-5

Biaya Standar Standard Prime Costing

Standard Direct Costing

Standard Full Absorption Costing

COST ACCUMULATION

METODEASPEK Job Order Blended Process Backflush

Cost ObjectJob, Batch,

orderJob (M),Process

(conversion)

Process / Departemen

Fasilitas Produksi

Jumlah produksi sebelum ganti proses

SatuM bisa

berbeda tiap job

Ratusan / ribuan

Tidak terbatas

Elemen biaya yang berbeda

Semua elemen biaya

bisa beda

Material beda jauh,

CC beda tipis

Semua elemen bisa beda tipis

Hanya Material

Pencatatan WIP

Tinggi tinggi Sedang (per proses)

Tidak ada

Sumber informasi to control

Catatan data fisik+

keuangan

Catatan data fisik+

keuangan

Catatan data fisik+

keuangan

Observasi visual

LATIHANE 4-5 Journal Entries for the Cost Accounting Cycle.(a) Membeli material secara kredit, $35.000.(b) Permintaan material: $33.000 untuk produksi dan $2.000 untuk bahan

tidak langsung.(c) Mencatat total payroll $40.000.(d) Membayar payroll.(e) Alokasi payroll: $32.000 direct, $8.000 indirect.(f) Membayar bermacam-macam FOH $4.000.(g) Terdapat bermacam-macam FOH $18.000 belum dibayar.(h) Terdapat FOH: depresiasi $2.100, $780 expired insurance, $1.250

accrued property taxex.(i) Total FOH dibebankan ke WIP.(j) Biaya produksi ditransfer ke finished goods $92.000.(k) Terdapat penjualan kredit $80.000. Setengahnya sudah dilunasi. COGS

75% dari harga jual.

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Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-6

E 4-8 Cost of Goods Sold Statement.Berikut ini data keuangan Cinnabar company untuk tahun yang berakhir tgl 31 Desember 20A:Raw materials, Dec 31 $24.000Work in process, Dec 31 30.000Finished Goods, Dec 31 70.000Factory supplies, Dec 31 14.000Sales 1.100.000Factory maintenance 38.400Administrative salaries 108.000Discounts on raw materials purchases 4.200Delivery expenses 16.000Interest income 1.000Factory supplies used 22.400Common stock ($10 par value) 2.000.000Retained earnings 525.000Trade accounts payable 273.500Accumulated depreciation – factory building and equipmet 47.500Building and equipmet 500.000Trade accounts receivable 450.000Cash 170.000Finished goods, 1 Jan 37.500Direct Labor 180.000Bad debt expense 2.500Factory power and heat 19.400Advertising 8.400Insurance expired – factory building and equipmet 4.800Work in process, 1 Jan 84.000Depreciation – factory building and equipmet 17.500Factory superintendence 100.000Interest expense 1.500Raw materials purchases 400.000Indirect factory labor 20.000Sales returns 2.200Sales discounts 1.300

Buat: Cost of Goods Sold Statement tahun 2004.

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