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Process Order Costing

Process Order Costing. Bab 6. Contoh soal : American Chair Company. Departemen Pemotongan. Departemen. Departemen Perakitan. Contoh – Departemen Pertama :. Produksi: Biaya:. Analisis Aliran Unit Secara Fisik. Barang Dalam Proses – Dep 1. Barang Dalam Proses – Dep 2.

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Process Order Costing

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  1. Process Order Costing Bab 6

  2. Contohsoal:American Chair Company DepartemenPemotongan Departemen DepartemenPerakitan

  3. Contoh – DepartemenPertama: Produksi: Biaya:

  4. AnalisisAliran Unit SecaraFisik BarangDalamProses – Dep 1 BarangDalamProses – Dep 2

  5. AnalisisAliran Unit SecaraFisik BarangDalamProses – Dep 1 BarangDalamProses – Dep 2

  6. 1. AnalisisAliran Unit SecaraFisik Unit untukdihitung: Unit-unit padaawalbarangdalamproses 100 Unit-unit yang mulaidikerjakanselamaperiode 600 Total unit untukdihitung 700 Unit ygtelahdihitung: Unit-unit ygtelahselesaidanditransferkeluar: Mulaidikerjakandandiselesaikan 400 Persediaanawalbarangdalamproses 100 Unit-unit padapersediaanakhirbarangdalamproses (60%, 20%, 40%) 200 Total Unit ygtelahdihitung 700

  7. Perhitungan Unit Ekuivalen Jumlah unit x % Penyelesaian

  8. 2. Perhitungan Unit Ekuivalen

  9. PerhitunganBiaya Per Unit

  10. 3. PerhitunganBiaya Per Unit

  11. PerhitunganBiayaPersediaan • Yang Selesai (PersediaanBarangJadi) = • PersediaanBarangDalamProsesAkhir =

  12. Lanjutan…

  13. DepartemenPerakitan – DepartemenKedua Produksi: Biaya:

  14. AnalisisAliran Unit SecaraFisik BarangDalamProses – Dep 1 BarangDalamProses – Dep 2

  15. 2. Perhitungan Unit Ekuivalen

  16. PerhitunganBiaya / Unit Biayabahanbaku per unit BiayaTenagaKerja per unit Biayadari Departemen sebelumnya Biaya Overhead Pabrik Biaya per Unit = + + + = $ 49,92+ $ 12,00 + $ 5,00 + $ 18,00 = $94,92 per unit

  17. Lanjutan…

  18. AkuntansiuntukBahan Baku, TenagaKerjadan Overhead • BiayaBahan Baku BarangDalamProses – Dep. Pemotongan 13.608 BarangDalamProses – Dep. Perakitan 7.296 Bahan Baku 20.904 • BiayaTenagaKerja BarangDalamProses – Dep. Pemotongan 5.000 BarangDalamProses – Dep. Perakitan 9.210 BebanGaji 14.210

  19. Lanjutan … • Overhead Dibebankan Overhead Aktual: Pengendali Overhead $20.900 Utang Usaha (pajak, listrik, dan lain-lain) 7.400 AkumulasiPenyusutan – Mesin 5.700 AsuransiDibayardiMuka 500 Bahan Baku (bahanbakutdklangsung) 1.700 BebanGaji (tenagakerjatdklangsung) 5.600 Overhead Dibebankan: BarangDalamProses – Dep. Pemotongan 7.904 BarangDalamProses – Dep. Perakitan 11.052 Overhead Dibebankan 18.956

  20. Jurnaluntukmencatat transfer biayadari Dep. Pemotonganke Dep. Perakitan: Barangdalamproses – Dep.Perakitan24.960 Barangdalamproses – Dep.Pemotongan 24.960 Jurnaluntukmencatat transfer biayadari Dep. Pemotonganke Dep. Perakitan: Barangjadi54.159 Barangdalamproses – Dep.Perakitan 54.159

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