Bab 4 Cost System and Cost Accumulation

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

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CHAPTER 4 COST SYSTEM AND COST ACCUMULATION Pencatatan Transaksi a

Membeli material secara kredit Materials Accounts Payable

b

100.000

Pemakaian material selama satu bulan: Untuk produksi Untuk bahan tidak langsung Work in Process Factory Overhead Control Materials

c

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

Distribusi payroll adalah sbb: Direct labor Indirect factory labor Marketing salaries Administrative salaries Work in Process Factory Overhead Control Marketing Expense Control Administrative Expense Control

e

f

104.000 24.000 20.800 11.200

22.500

160.000 160.000

160.000

21.300 1.200 $26.340

26.340

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$160.000

$21.300 1.200

Rupa-rupa factory overhead 70% dibayar cash, sisanya diutang. Factory Overhead Control Cash

92.000

65% 15 13 7

Terdapat Factory overhead berupa: Depreciation Prepaid insurance Factory Overhead Control Accumulated Depreciation Prepaid Expenses

100.000 $80.000 12.000

80.000 12.000

Payroll Accrued Payroll Accrued Payroll Cash d

$ 100.000

18.438

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

Accounts Payable g

7.902

Pelanggan membayar piutang Cash Accounts Receivable

h

205.000

Membayar kewajiban Accounts payable Estimated income tax

l

262.700

84.840

84.840

Produk selesai dan ditransfer ke finished goods Finished Goods Work in Process

k

227.000 35.700

Factory overhead yang dikumpulkan pada account factory overhead control dibebankan ke work in process Work in Process Factory Overhead Control

j

205.000

$227.000 35.700

Accounts Payable Estimated Income Tax Payable Cash i

$205.000

320.000 320.000

Penjualan 40% dibayar tunai, sisanya menjadi piutang. Cost of goods sold 75% dari penjualan. Cash Accounts Receivable Sales

153.600 230.400

Cost of Goods Sold Finished Goods

288.000

Perkiraan income tax

$384.000

384.000 288.000 26.000

Provision for Income Tax 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 !

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26.000

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

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 Purchases Materials available for use Less: Indirect materials used Materials inv, Jan 31 Direct materials consumed 2 Direct labor 3 Factory overhead: Indirect materials Indirect labor Depreciation Insurance General factory overhead Total manufacturing cost 4 Add work in process inv, Jan 1

$12.000 143.300

Less work in processinv, Jan 31 Cost of goods manufactured

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$135.300 100.000 $235.300 155.300

$12.000 24.000 21.300 1.200 26.340

$80.000 104.000

84.840 $268.840 234.300 $503.140 183.140 $320.000

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 Purchases Materials available for use Less: Indirect materials used Materials inv, Jan 31 Direct materials consumed 2 Direct labor 3 Factory overhead: Indirect materials Indirect labor Depreciation Insurance General factory overhead Total manufacturing cost 4 Add work in process inv, Jan 1

$12.000 143.300

$135.300 100.000 $235.300 155.300

$12.000 24.000 21.300 1.200 26.340

Less work in processinv, Jan 31 Cost of goods manufactured 5 Add finished goods inv, Jan 1 Cost of goods available for sale Less finished goods inv, Jan 31 Cost of goods sold

$80.000 104.000

84.840 $268.840 234.300 $503.140 183.140 $320.000 68.700 $388.700 100.700 $288.000 =====

COST SYSTEM

PENGKUKURAN BIAYA Biaya actual Biaya actual (DM + DL) Biaya standar (FOH) Biaya Standar

BIAYA YANG DIALOKASIKAN KE PRODUK Direct Material Direct Material Direct Material Direct Labor Direct Labor Direct Labor Variable FOH Variable FOH Fixed FOH (1) (4) (7) Actual Prime Actual Direct Costing Actual Full Costing Absorption Costing (GAAP) (2) (5) (8) Actual Prime Cost A Hybrid Direct A Hybrid Full Costing Absorption Costing (3) (6) (9) Standard Prime Standard Direct Standard Full Costing Costing Absorption Costing

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

COST ACCUMULATION ASPEK Cost Object

Job Order Job, Batch, order

METODE Blended Process Job (M), Process / Process Departemen (conversion) M bisa berbeda tiap job Ratusan / ribuan

Jumlah produksi sebelum ganti proses Elemen biaya yang berbeda

Semua elemen biaya bisa beda

Pencatatan WIP

Tinggi

Material beda jauh, CC beda tipis tinggi

Catatan data fisik+ keuangan

Catatan data fisik+ keuangan

Sumber informasi to control

Satu

Semua elemen bisa beda tipis Sedang (per proses) Catatan data fisik+ keuangan

Backflush Fasilitas Produksi Tidak terbatas Hanya Material Tidak ada 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.

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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 $24.000 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.

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