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Nama : Dewi Sinta Wulandari (2823123029)

Kelas : PS 5 A

Cara memasak :
1. Masaklah santan, garam, tepung beras, gula pasir, serta daun
pandan tersebut sembari di aduk hingga masakan tersebut

LAPORAN KEUANGAN MAKANAN BONGKO

meletup-letup.
2. Kemudian masukkan larutan tepung sagu dan aduklah hingga
merata.
3. Potong kecil-kecil pisang yang telah dikukus dan nangka.
4. Kemudian campurkan kedalam adonan, bungkus dengan daun
pisang atau cetakan.
5. Kemudian kukus kembali selama 40 menit.
6. Setelah matang garnish dengan strawbery, daun pandan dan
saus.

Bahan Bongko :
Tepung beras

Pisang

Strawbery

Tepung sagu

Santan

Daun pandan

Gula pasir

Daun Pisang

Saus

Nangka

Air

Garam

Unit
Beginning Wip Units
Started Production
Transferred Out
Beginning Wip % Complete
Ending Wip % Complete
Cost:
Beginning Wip Transferred In Cost
Beginning Wip Materials Cost
Beginning Wip Coversion Cost
Direct Materials
Conversion Costs:
Direct Labor
Manufacturing Overhead
Total Conversion Costs

Dept I

Dept II

Dept III

0
34
34

0
34
34

0
34
34

N/A
Completed

N/A
Completed

N/A
Competed

Rp0
Rp0
Rp0
Rp18.500

Rp0
Rp0
Rp0
Rp3.400

Rp0
Rp0
Rp0
Rp6.500

Rp680
Rp1.995
Rp2.675

Rp680
Rp1.980
Rp2.660

Rp340
Rp2.725
Rp3.065

DEPARTEMENT 1
Flow Of Production
Whole
Unit
1 Unit To Account For :
Beginning Work In Process
Started In Production
Total Physical Units To Account For :

0
34
34

Transferred
In

Direct Material

Conversion Cost

Total Cost

2 Unit Accounted For :


Completed And Transferred Out
Ending Work In Process
Total Physical Units To Be Assigned Cost
3 Unit Cost :
Beginning Work In Process
Costs Added
Total Cost To Account For
Total Equivalent Units
Cost Per Equivalent Unit
4

34
0
34

N/A
N/A
N/A

34
0
34

34
0
34

N/A

Rp0
Rp18.500
Rp18.500
34
Rp544,11

Rp0
Rp2.675
Rp2.675
34
Rp78,68

N/A
N/A

Completed And Transferred Out


Ending Work In Process
Total Cost Accounted For

34 X Rp 545 = Rp 18.499,74
0

34 X Rp
2.675,12

Rp0
Rp21.175
Rp21.175
Rp622.79

79 = Rp
0

Rp21.175*
0
rp 21.175

Ket: *Mengalami pembulatan

DEPARTEMENT 2
Flow Of Production
Whole
Unit
1 Unit To Account For :
Beginning Work In Process
Started In Production
Total Physical Units To Account

0
34
34

Transferred In

Direct Material

Conversion Cost

Total Cost

For :
2 Unit Accounted For :
Completed And Transferred Out
Ending Work In Process
Total Physical Units To Be
Assigned Cost
3 Unit Cost :
Beginning Work In Process
Costs Added
Total Cost To Account For
Total Equivalent Units
Cost Per Equivalent Unit
4

34
0

34
0

34
0

34
0

34

34

34

34

N/A
Rp21.175
Rp21.175
34
Rp622,79

Rp0
Rp3.400
Rp3.400
34
Rp100

Rp0
Rp 2.660
Rp 2.660
34
Rp78,24

34 X Rp622,79= Rp21.174,86
0

34 X Rp 100 = Rp 3.400
0

Completed And Transferred Out


Ending Work In Process
Total Cost Accounted For

Rp0
Rp27.235
Rp27.235
Rp801,03

34 X Rp 79 = Rp
2.660,16
Rp27.235*
0
0
Rp27.235

Ket: *Mengalami pembulatan

DEPARTEMEN 3
Flow Of Production
Whole
Unit
1 Unit To Account For :
Beginning Work In Process
Started In Production

0
34

Transferred In

Direct Material

Conversion Cost

Total Cost

Total Physical Units To


Account For :
2 Unit Accounted For :
Completed And Transferred
Out
Ending Work In Process
Total Physical Units To Be
Assigned Cost
3 Unit Cost :
Beginning Work In Process
Costs Added
Total Cost To Account For
Total Equivalent Units
Cost Per Equivalent Unit
4
Completed And Transferred
Out
Ending Work In Process
Total Cost Accounted For

34

34
0

34
0

34
0

34
0

34

34

34

34

N/A
Rp27.235
Rp27.235
34
Rp801,03

Rp6.500
Rp6.500
34
Rp191,18

Rp3.065
Rp3.065
34
Rp90,15

34 X Rp801,03 = Rp27.235,02
0

34 X Rp191,12=Rp6.500,12
0

Ket: *Mengalami pembulatan


JURNAL UMUM

Material inventory (direct)


Material inventory (indirect)
Cash

Rp 37.000
Rp 9.000
Rp 46.000

Rp36.800
Rp36.800
Rp1.082,36

34 X Rp 105 = Rp
3.065,1
Rp36.800*
0
0
Rp36.800

Work in process inventory-dept 1


Materials inventory
Manufacturing wages
Manufacturing overhead

Rp 21.175

Work in process inventory-dept 2


Work in process inventory-dept 1

Rp 21.175

Work in process inventory-dept 2


Transferred in from dept 1
Materials inventory
Manufacturing wages
Manufacturing overhead

Rp 27.235

Work in process inventory-dept 3


Work in process inventory-dept 2

Rp 27.235

Work in process inventory-dept 3


Transferred in from dept 2
Materials inventory
Manufacturing wages
Manufacturing overhead

Rp 36.800

Finished goods inventory


Work in process inventory dept 3

Rp 36.800

Rp 18.500
Rp 680
Rp 1995

Rp 21.175

Rp 21.175
Rp 3.400
Rp 680
Rp 1.980

Rp 27.235

Rp 27.235
Rp 6.500
Rp 340
Rp 2.725

Rp 36.800

Cost of goods inventory


Finished goods inventory
Direct labor (pemasaran)
Produk rusak 1 unit

Rp 27.450

Cash
Penjualan (24 unit)

Rp 36.000

Persediaan produk rusak


Finished goods inventory

Rp 25.992
Rp 375
Rp 1.083

Rp 36.000
Rp 1.083
Rp 1.803

MATERIAL INVENTORY
Balance
Rp 0
Dept 1)
Direct (Purchase):
Direct :
Rp
Tepung Beras 5500
Tepung Beras
Rp
Tepung Sagu
2000
Tepung Sagu
Rp
Gula Pasir
5000
Gula Pasir
Rp
Nangka
5000
Nangka
Rp
Pisang
5000
Pisang
Rp
Kelapa
3000
Kelapa
Rp
Strawbery
5500
Indirect :
Rp
Saus
1000
Air
Rp
Cup
5000
Garam
Indirect (Purchase) :
Daun Pandan
Rp
Air
3000
Dept 2)
Garam
Rp 500
Direct :
Daun Pandan
Rp 500
Cup
Rp
Daun Pisang
1000
Indirect :
Rp
Kresek
1000
Air
Solasi
Rp 500
Daun Pisang
Sendok
Rp
Dept 3)

Rp 5500
Rp 500
Rp 1000
Rp 5000
Rp 5000
Rp 1500

Rp 1000
Rp 25
Rp 150

Rp 3400

Rp 1000
Rp 150

2500
Direct :
Strawbery
Saus
Indirect :
Daun Pandan
Kresek
Solasi
Sendok

Rp 5500
Rp 1000
Rp
Rp
Rp
Rp

100
150
25
850

Balance

The Key T-Account

MANUFACTURING WAGES
Wages
Wages Incured
Assigned :
Direct Labor:
Dept 1)
Pengaduka
Rp
n
20/Unit
Direct Labor :
Rp
Pencetakan 20/Unit
Pengadukan
Rp
Finishing
10/Unit
Indirect Labor :
Rp
Pemasaran 10/Unit
Dept 2)
Indirect
Labor :
Rp 5/Unit
Direct Labor :
Pencetakan

Rp
680
Rp
170

Rp
680

Dept 3)
Direct Labor :
Rp
Finishing
340
Cost of good sold
Direct labor :
Rp
Pemasaran
375

MANUFACTURE OVERHEAD DEPT 1


Rp
Indirect material
1.175
Indirect material
Indirect labor
Rp 170
Indirect labor
Biaya listrik
Rp 50
Biaya listrik
Penyusutan
Penyusutan
peralatan
Rp 300
peralatan
Penyusutan
Penyusutan
perlengkapan
Rp 300
perlengkapan

MANUFACTURE
Rp
Indirect material 1.150
Biaya listrik
Rp 50
Rp
Biaya gas
180
Penyusutan
Rp
peralatan
300
Penyusutan
Rp
perlengkapan
300

OVERHEAD DEPT 2

MANUFACTURE
Rp
Indirect material 1.125
Biaya listrik
Rp 50
Biaya transport
Rp1.000
Penyusutan
Rp 300

OVERHEAD DEPT 3

Rp
1.175
Rp 170
Rp 50
Rp 300
Rp 300

Indirect material
Biaya listrik

Rp 1.150
Rp 50

Biaya gas
Penyusutan
peralatan
Penyusutan
perlengkapan

Rp 180

Indirect material
Biaya listrik
Biaya transport
Penyusutan

Rp 300
Rp 300

Rp
Rp
Rp
Rp

1.125
50
1.000
300

peralatan
Penyusutan
perlengkapan

Rp 300

peralatan
Penyusutan
perlengkapan

Rp 300

WORK IN PROCESS INVENTORY DEPT 1


Transferred to
Balance
Rp 0
dept 2
Direct material
Rp 18.500
Direct labor
Rp 680
Manufacturing
overhead
Rp 1.995
Balance

Rp
21.175

WORK IN PROCESS INVENTORY DEPT 2


Transferred Rp
Balance
Rp 0
to dept 3
27.235
Transferred in from
Rp
dept 1
21.175
Rp
Direct material
3.400
Direct labor
Rp 680
Manufacturing
Rp
overhead
1.980
Balance

Balance

WORK IN PROCESS INVENTORY DEPT 3


Transferred to
Rp 0
gudang

Rp
37.377

Transferred in from
dept 2
Direct material
Direct labor
Manufacturing
overhead
Balance

Rp
27.235
Rp
6.500
Rp 850
Rp
2.725

FINISHING GOOD INVENTORY


Cost of good
Balance
Rp 0
(sold 24)
Transferred in from
Produk rusak
WIP dept 3
Rp 36.841
(1 unit)
Balance

Rp 9.782

COST OF GOOD SOLD


Cost of good sold (24
unit)
Rp 27.075
Direct labor
Rp 375
Balance

Rp 27.450

PERSEDIAAN PRODUK RUSAK


Balance
Rp 0
Transferre in from finished
Rp 1.083

Rp25.992
Rp 1.083

good

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