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

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Supported by Nugraha Corporation

CHAPTER 4

COST 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 80.000 Factory Overhead Control 12.000 Materials 92.000 c Total gross payroll $160.000 Payroll di-accru (dicatat sebagai hutang gaji sebelum dibayarkan) Payroll 160.000 Accrued Payroll 160.000 Accrued Payroll 160.000 Cash 160.000 d Distribusi payroll adalah sbb: Direct labor

Indirect factory labor Marketing salaries Administrative salaries

65% 15 13 7

Work in Process 104.000 Factory Overhead Control 24.000 Marketing Expense Control 20.800 Administrative Expense Control 11.200 160.000 e Terdapat Factory overhead berupa: Depreciation

Prepaid insurance $21.300

1.200 Factory Overhead Control 22.500 Accumulated Depreciation 21.300 Prepaid Expenses 1.200 f Rupa-rupa factory overhead $26.340 70% dibayar cash, sisanya diutang. Factory Overhead Control 26.340 Cash 18.438

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

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Accounts Payable 7.902 g Pelanggan membayar piutang $205.000 Cash 205.000 Accounts Receivable 205.000 h Membayar kewajiban 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 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 $384.000 40% dibayar tunai, sisanya menjadi piutang. Cost of goods sold

75% dari penjualan.

Cash 153.600 Accounts 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 !

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

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Work in Process

________________________________________ 1/1 234.300 ! (j) 320.000 (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 $135.300 Purchases 100.000 Materials available for use $235.300 Less: Indirect materials used $12.000 Materials inv, Jan 31 143.300 155.300 Direct materials consumed $80.000 2 Direct labor 104.000 3 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 4 Add work in process inv, Jan 1 234.300 $503.140 Less work in processinv, Jan 31 183.140 Cost of goods manufactured $320.000

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

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PT … Cost of Goods Sold Statement

For Month Ending January 31, 2004 1 Direct materials: Materials inventory, Jan 1, 2004 $135.300 Purchases 100.000 Materials available for use $235.300 Less: Indirect materials used $12.000 Materials inv, Jan 31 143.300 155.300 Direct materials consumed $80.000 2 Direct labor 104.000 3 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 4 Add work in process inv, Jan 1 234.300 $503.140 Less work in processinv, Jan 31 183.140 Cost of goods manufactured $320.000 5 Add finished goods inv, Jan 1 68.700 Cost of goods available for sale $388.700 Less finished goods inv, Jan 31 100.700 Cost of goods sold $288.000 =====

COST SYSTEM

BIAYA YANG DIALOKASIKAN KE PRODUK

PENGKUKURAN BIAYA

Direct Material Direct Labor

Direct Material Direct Labor Variable FOH

Direct Material Direct Labor Variable 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

Biaya Standar

(3) Standard Prime

Costing

(6) Standard Direct

Costing

(9) Standard Full

Absorption Costing

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

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COST ACCUMULATION

METODE

ASPEK Job Order Blended Process Backflush

Cost Object

Job, Batch, order

Job (M), Process

(conversion)

Process / Departemen

Fasilitas Produksi

Jumlah produksi sebelum ganti proses

Satu

M 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

LATIHAN E 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.

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

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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 $24.000

Work in process, Dec 31 30.000

Finished Goods, Dec 31 70.000

Factory supplies, Dec 31 14.000

Sales 1.100.000

Factory maintenance 38.400

Administrative salaries 108.000

Discounts on raw materials purchases 4.200

Delivery expenses 16.000

Interest income 1.000

Factory supplies used 22.400

Common stock ($10 par value) 2.000.000

Retained earnings 525.000

Trade accounts payable 273.500

Accumulated depreciation – factory building and equipmet 47.500

Building and equipmet 500.000

Trade accounts receivable 450.000

Cash 170.000

Finished goods, 1 Jan 37.500

Direct Labor 180.000

Bad debt expense 2.500

Factory power and heat 19.400

Advertising 8.400

Insurance expired – factory building and equipmet 4.800

Work in process, 1 Jan 84.000

Depreciation – factory building and equipmet 17.500

Factory superintendence 100.000

Interest expense 1.500

Raw materials purchases 400.000

Indirect factory labor 20.000

Sales returns 2.200

Sales discounts 1.300

Buat: Cost of Goods Sold Statement tahun 2004.