Professional Documents
Culture Documents
Persamaan Laporan Keuangan Perusahaan Jasa (PT Bank Rakyat Indonesia (Persero) Tbk)
dengan Perusahaan Manufaktur (PT Astra International Tbk) :
1. Penyusunan laporan keuangan berdasarkan standar akuntansi yang berlaku.
2. Laporan keuangan bertujuan memberikan informasi posisi keuangan, arus kas, kinerja
bagi penggunanya.
E 2-22
1. Statement of Cost of Goods Manufactured
For the Year Ended December 31, 2008
Direct materials:
Beginning inventory
Add: Purchases
Materials available
Less: Ending inventory
Direct materials used
Direct labor
Manufacturing overhead:
Indirect labor
Rent
Supplies
Depreciation
Utilities
Total overhead costs
Total manufacturing costs added
Add: Beginning work in process
Total manufacturing costs
Less: Ending work in process
Cost of goods manufactured
93.600
675.000
768.600
133.600
635.000
400.000
80.000
84.000
14.600
120.000
23.912
322.512
1.357.512
26.082
1.383.594
29,992
1.353.602
3.120.000
160.000
1.353.602
1.513.602
228.200
1.285.402
1.834.598
180.000
360.000
600.000
1.140.000
694.598