Professional Documents
Culture Documents
COSTING
Gunarsa 1
Perbandingan Job-Order dan
Process Costing
Process or job-
order costing?
Gunarsa 2
Characteristics of Job-Order Costing
A job-cost sheet
is a document
used to
July 1
Job Cost Sheet
Direct Materials
July 1
3
75 oz. @ $1.40 =
Direct Labor
3 hrs. @ $10.00 = $ 30
7 hrs @ $10.00 =
105
70
cost for a specific
Factory Overhead
Gunarsa 6
Rayburn Company
# 5575
# 5574
# 5576
Gunarsa 7
Raiburn Company Job No. : 5574
Lawrenville Construction Co
Date ordered : 1/10
For :
#14 Maple Drain Boards Date started : 1/14
Product :
Spec. : 12 X 20 X 1, Clear finished
Dated wanted : 1/22
Date completed : 1/18
Quant : #14 Maple Drain Boards
10 units
D I R E CT M AT E R I A L
Date Req. No. Quantity Ammount Total
1/14 516 $1.420
1/17 531 $ 780
1/18 544 $ 310 $ 2,510
D I R E CT L A B O R
Date Hours Rate /hr Ammount Total
1/14 72 $8 $ 576
1/15 76 $8 $ 608
1/18 48 $8 $ 384 $ 1,568
F A C T O RY OV E R H E A D
Date Hours Rate/hr Ammount Total
1/14 16,2 $ 40 $ 648
1/16 10 $ 40 $ 400
1/17 3,2 $ 40 $ 128 $ 1,176
Gunarsa 8
Belum
Job-Order Costing Jadi
Beginning balance $ 0 $ 0 $ 0 $ 0
Current costs:
- Direct materials 2,510 24,070 4,420 31,000
- Direct labor 1,568 22,832 2,600 27,000
- Applied overhead 1,176 10,024 2,000 13,200
Total $5,254 $56,926 $9,020 $71,200
Gunarsa 12
Rayburn Company
Income Statement
For the Month Ended January 31, 2004
Sales $7,860
Cost of goods sold 7,499
Gross margin $ 361
Less selling and adm. expenses:
Selling expenses $25
Administrative expenses 50 75
Net operating income $ 286
Gunarsa 13
MASALAH AKUNTANSI
AKUNTANSI UTK MATERIAL
Pembelian
Pemakaian
AKUNTANSI UTK LABOR
Terjadinya
Distribusi
AKUNTANSI UTK FOH
Pembebanan (didahului menghitung tarif)
Pencatatan FOH Aktual
Menghitung dan menutup
AKUNTANSI UTK PENYELESAIAN JOB
AKUNTANSI PENJUALAN
Penyerahan barang
Pengakuan Pendapatan
Gunarsa 14
Transaksi
1. Dibeli material scr kredit $25.000
2. Material dipakai seharga $37.000 terdiri dari
$31.000 DM dan $6.000 IM. Dari $31.000,
untuk Job #5574= $2.510; #5575=$24.070
dan #5576 =$4.420
3. Gaji dan Upah $31.000 terdiri dari $27.000
DL dan $4.000 IL. Dari $27.000, untuk Job
#5574= $1,568; #5575=$22.832 dan
#5576 =$2.600
Gunarsa 15
Perusahaan menggunakan tarif overhead
ditetapkan didepan atas dasar Jam Mesin.
Anggaran FOH = $300.000/th pada
kapasitas JM 7.500
Tarif = 300.000/7.500 = $40/JM
4. Masing-masing Job menggunakan JM sbb:
#5574 = 29.4 JM x $40 = $ 1.176
#5575 = 250,6 JM x $40 = $10.024
#5576 = 50 JM x $40 = $ 2.000
330 40 $13.200
Gunarsa 16
5. Overhead Sesungguhnya:
Depresiasi mesin $4.929
Asuransi Pabrik $ 516
6. Job No 5574 dan 5575 sudah selesai
dengan harga pokok produksi:
#5574 = $ 5.254
#5575 = $56.926
Total = $62.180
7. Job #5574 sudah diserahkan dengan harga
$7.860, tapi belum dibayar.
Gunarsa 17
KLASIFIKASI BIAYA - JOB
MATERIAL FACT.OVERHEAD LABOR
Bhn Bakar
DM IM IL DL
Listrik
Depr. Mesin
Asur. Mesin
Reparasi
dsb
FACT.OVERHEAD
DIBEBANKAN
Gunarsa 18
SELISIH OVERHEAD
Gunarsa 19
Journal Entries
Associated With Job-
Order Costing
Rayburn Company
Gunarsa 20
Rayburn Company
1 Materials 25 000 00
The receiving report and the invoice are
Accounts Payable 25 000 00
used to record the receipt of the
merchandise and to control the payment.
Gunarsa 21
Rayburn Company
Gunarsa 23
Rayburn Company
88 Cost
Overhead-Under Applied
Of Goods Sold 75 00
2,245 00
The receiving report and the invoice are
Overhead Applied 13,200
340 00
used to record the receipt of the
Overhead Control 15,445 00
415 00
merchandise and to control the payment.
Gunarsa 28
Through the Accounts
Rayburn Company
Gunarsa 29
RayburnKE
Company
$6,000
FOH
5574=2,510
5575=24,070
CONTROL 5576=4,420
Gunarsa 31
The End
Gunarsa 32