BAB 4

MANUFATURING FLOW

GENERAL ACCOUNTS
cash

materials

accounts
payable

1
2
3
4

6
prepaid
expense
buiding &
equipmen
t

14
FOH - C

10

15

acc. depr

various
other
accounts

GA

COSTS ACCOUNTS

accrued payroll
(wages & salaries
payable)

11
12
payroll

13

FG

WIP

1
7

FG

1
8

HAFALKAN DAN PAHAMI

MANUFACTURING FLOW
COBA LATIHAN UNTUK NAMA TRANSAKSI
SEKALIGUS BUAT JURNALNYA

BAB 5

JOB ORDER COSTING

job order
costing

cost
accumulation

1. produknya heterogen sesuai customer order

2. biaya produksi tsb diakumulasikan ke
masing2
job/batch/lot
3. biaya tiap job/batch/lot terdiri dari direct
material, direct labor dan FOH

kumpulan data biaya yang dikeluarkan perusahaan

selama proses bisnis dan diorganisir dalam
beberapa metode dengan menggunakan sistem
akuntansi.

process
costing

1. produknya homogen
2. biaya produksi diakumulasikan ke masing2
department/ fungsi proses produksi
3. Biaya tiap department terdiri dari direct
material, direct labor dan FOH

Before
april,1

materi
al

Accounting for job order

costing
A
G
Meterai
Job 207

Buku
Job 201

B
Spandu
k
Job 202

printing
order
from
custome
r

F
Kartu
Job 206

E
Karcis
Job 205

labor

C
Kaos
Job 203

D
Brosur
Job 204

FOH

APPLIED - FOH

predetermined based on experince : direct labor hour, machine

hour, amount of production
recording when the process production finished
work in process
xxx
applied FOH
xxx
applied FOH
xxx
FOH Control
xxx
at ending period, the difference between applied FOH and FOH
Control would be achived by

debiting COGS and crediting FOH Control

Underapplied if
Applied FOH < FOH Control

debiting COGS and crediting FOH Control

Overapplied if
Applied FOH > FOH Control

Problem 5-7
asumsikan masih in
proces

Job
Job
Job
Job

204
205
206
207

WIP

materials
$
66,300

$
292,621

(a) purchase $ 46.800

FOH - C

(b) Indirect labor cost $ 12,480

FG

(m) materials
used $ 47,930

$
78,830

COGS

(c) insurance on factory $ 830

(d) tax on real estate $ 845
(e) depreciation - machinery $
780
(f) depreciation factory building
$ 840
(g) light $ 560
(h) coal used $ 1,810

(n) direct
labor
cost $
98,884

(o) FOH
accumulated $
28,461

(p) COGM
$ 337,896

(q)
COGS
$
386,726

(i) power $ 3,390

(j) repairs & maintenance $
2,240
(k) indirect supplies $ 1,910
(l) miscellaneous $ 15,526

m+n+o=$
175,275
manufacturing
cost

$
130.000

$
30.000

WIP

materials
Balanced $
66,300

Materials used :
Job 204 : $
Purchased $
9,480
41,000
Job 205 : $
purchase special
11,320
materials fo Job
Job 206 : $
207 = $ 5,800
10,490
Job 207 : $
payroll
16,640
Job 207 : $
direct labor
5,800
incurred:
Job 204 : $
26,844
Job 205 : $
22,750
Job 206 : $
28,920
applied
Job 207 : $
FOH20,370
direct labor hour incurred:
Job 204
7,728
Job 205
7,475
Job 206
8,326
Job 207

beginning
balanced
Job 204 :
15,230
Job 205 :
40,450
Job 206 :
60,875
Job
Job 207
204 ::
Job 205 :
Job 206 :
Job 207 :

$
$
$
$
$
$
$

: 3,356 x $ 2.3 = $
: 3,250 x $ 2,3 = $
: 3,615 x $ 2,3 = $
: 2,910 x $ 2,3 = $

Job
Job
Job
Job

204
205
206
207

:
:
:
:

$
$
$
$

$ 292,621
DL
DM FOH
$ 21,430
13,800
$ 55,240
22,370
$ 43,860
additional
DM 19,366
DL
Job
9,480
FOH207 :
11,320
$ 26,844
10,490
7,728
22,440
$ 22,750
7,475
$ 28,920
8,326
$ 20,370
6,693

total WIP
DL
DM
FOH
24,710
$ 48,274
51,770
21,528
71,365
$ 77,990
22,440
29,845

A$
$
$
A$
$
$
$

A$
$

7
customers

JOB 201 JOB

207