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Lab cost accounting

Pembelian Bahan Baku Material Cash / Account Payable Penggunaan Bahan Baku

Direct Material
Work In Process Job No. Material

Indirect Material
Factory Overhead Contol Material Pengembalian Material Ke Gudang Material Work In Process Distribusi Upah Tenaga Kerja Langsung Work In Process Job No. Payroll Distribusi Upah Tenaga Kerja Tidak Langsung Factory Overhead Control Payroll Jika pembayaran upah tenaga kerja kantor : Adm. Expense control (debit) Jika pembayaran upah utk tenaga kerja pemasaran / penjualan mk Marketing atau Selling Expense Control (debit) Pembayaran Upah Payroll Cash Pencatatan Upah Tenaga Kerja Payroll Accrued Payroll Tax payable 1 atau Payroll Accrued Payroll Cash

Pencatatan Factory Overhead Actual Yang Terjadi FOH Control Various Credits Pembebanan FOH Applied atau FOH Applied Journal Work In Process Job No. FOH Applied **(OH Rate MS x Dasar Alokasi MS) +(OH Rate AS x Dasar Alokasi AS) Transfer Produk Yg Selesai Di Proses Ke Gudang Barang Jadi (F/G Journal) Finished Goods Work In Process Job No. Predetermined OH Rate Work In Process Job No. Factory Overhead Applied Penjualan Mark Up Account Receivable Sales Cost Of Goods Sold Finished Goods Inventory Menutup Applied Overhead Ke Cost Of Goods Sold FOH Control Cost Of Goods Sold Jika FOH Control < FOH Applied, Maka Over Applied Jika FOH Control > FOH Applied, Maka Under Applied JOB ORDER COST SHEET Work In Process Beg. Direct Materials Direct Labor Factory Overhead Applied Total

PT DeWe ImoetS Statement Of Cost Of Goods Sold For The Year Ended At. Direct Materials Beginning Inventory Purchases Material Available -/- End. Inventory Direct Material Used Direct Labor Manufacturing Overhead (FOH) Total Manufacturing Cost Added Beg. Work In Process (WIP Beg.) Total Manufacturing Cost -/- End. Work In Process (WIP End.) Cost Of Goods Manufactured (COGM) Beg. F/G -/- End. F/G Cost Of Goods Sold (COGS)

Notes : COGS : - Debit (+) = Under Applied (FOH Control > FOH Applied) Credit (-) = Over Applied (FOH Control < FOH Applied)

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