Académique Documents
Professionnel Documents
Culture Documents
to Job Costing
Step 1:
Mengidentifikasi cost object.
Step 2:
Mengidentifikasi direct cost dari pesanan(job)
Step 3:
Menentukan dasar cost-allocation.
Step 4:
mengidentifikasi indirect costs.
Seven-Step Approach
to Job Costing
Step 5:
Menghitung tingkat per unit.
Step 6:
Menghitung indirect costs.
Step 7:
Menghitung total cost dari job/pesanan.
Transactions
Pembelian material dan manufacturing input lain
Konversi ke work in process inventory
Konversi ke finished good inventory
Penjualan finished goods
Transactions
Pembelian material $80,000 (direct dan
indirect) secara credit.
Materials
Control
1. 80,000
Accounts Payable
Control
1. 80,000
Transactions
Material sebesar $75,000 dikirim ke pabrik
manufacturing
$50,000 digunakan untuk Job No. 650 dan
$10,000 untuk Job 651.
$15,000 indirect material.
buatlah journal entry?
Transactions
Work in Process Control:
Job No. 650
Job No. 651
Factory Overhead Control
Materials Control
50,000
10,000
15,000
75,000
Transactions
Materials
Control
1. 80,000 2. 75,000
Work in Process
Control
2. 60,000
Manufacturing
Overhead
Control
2. 15,000
Job 650
2. 50,000
Transactions
Total manufacturing payroll (upah langsung)
period $27,000.
Job No. 650, direct labor cost yang
Terjadi adalah $19,000 dan
Job No. 651 direct labor cost = $3,000.
indirect labor $5,000.
buatlah journal entry?
Transactions
Work in Process Control:
Job No. 650
Job No. 651
Manufacturing Overhead Control
Wages Payable
19,000
3,000
5,000
27,000
Transactions
Wages Payable
Control
3. 27,000
Manufacturing
Overhead
Control
2. 15,000
3. 5,000
Work in Process
Control
2. 60,000
3. 22,000
Job 650
2. 50,000
3. 19,000
Transactions
Wages payable were paid.
Wages Payable Control
Cash Control
Wages Payable
Control
4. 27,000 3. 27,000
27,000
27,000
Cash
Control
4. 27,000
Transactions
Assumi nilai depreciation untuk
Periode ini $26,000.
manufacturing overhead lainnya
Yang terjadi sejumlah $19,100.
Buatlah journal entry?
Transactions
Manufacturing Overhead Control
Accumulated Depreciation
Control
Various Accounts
45,100
26,000
19,100
Transactions
Sebesar $62,000 dari overhead diallokasikan ke
berbagai job sedangkan untuk Job 650 = $12,500.
Catatan untuk job 650.
Work in Process Control 62,000
Manufacturing Overhead Control
62,000
Bagaimana balance/ saldo untuk control accounts
(perkiraan control)?
Transactions
Manufacturing Overhead
Control
2.
15,000 6. 62,000
3.
5,000
5.
45,100
Bal. 3,100
Work in Process
Control
2.
60,000
3.
22,000
6.
62,000
Bal. 144,000
Transactions
cost untuk Job 650 adalah:
Job 650
2. 50,000
3. 19,000
6. 12,500
Bal. 81,500
Transactions
Jobs costing $104,000 telah selesai dan
Ditransfer ke finished good, termasuk Job 650.
Bagaimana akibatnya terhadap control account?
Transactions
Work in Process
Control
2.
60,000 7. 104,000
3.
22,000
6.
62,000
Bal. 40,000
Finished Goods
Control
7. 104,000
Transactions
Job 650 dijual sebesaar $114,800.
Bagaimana journal entry-nya?
Accounts Receivable Control 114,800
Revenues
114,800
Cost of Goods Sold
81,500
Finished Goods Control
81,500
Transactions
Bagaimana balance perkiraan
Finished Goods Control?
$104,000 $81,500 = $22,500
Assume bahwa marketing and administrative
salaries adalah $9,000 and $10,000.
Buatlah journal entry?
Transactions
Marketing and Administrative Costs 19,000
Salaries Payable Control
19,000
Transactions
$60,000
$84,000
$104,000
$40,000
Transactions
Cost of Goods Manufactured
$104,000
$81,500