A K U M U LA S I

B IAYA

PERU SAH AAN M AN U FAKTU R

Peusahaan manufaktur aktivtasnya
adalah merubah bahan baku (Raw
Materials) menjadi Barang Jadi
(Finished Goods)
Mempunyai 3 jenis inventory
1. Bahan Baku (Raw Materials)
2. Barang Setengah Jadi (Work In
Process)
3. Barang Jadi (Finished Goods)

PERU SAH AAN M AN U FAKTU R

RM

DM
IDM

DM
WI DL
P FOH

FGCOGS

JU RN AL
a. Membeli bahan baku secara
kredit 100.000
RAW MATERIALS
ACCOUNT
PAYABLE

100.000
100.000

JU RN AL
b. Pemakaian Bahan Baku selama satu bulan
Bahan Baku Langsung 80.000
Bahan Baku Tidak Langsung 12.000

WORK IN PROCESS
FOH
RAW MATERIALS

80.000
12.000
92.000

JU RN AL
c. Gaji dan Upah bulan ini yang harus
dibayar 160.000

PAYROLL
PAYROLL PAYABLE

160.000
160.000

JU RN AL

. Membayar Gaji dan Upah

PAYROLL PAYABLE
CASH

160.000
160.000

JU RN AL
d. Distribusi Gaji dan Upah
Tenaga Kerja Lagsung 65%
Tenaga Kerja Tak Langsung 15%
Gaji Bagian Marketing 13%
Gaji Bagian Administrasi
7%
WORK IN PROCESS

104.000

FOH

24.000

MARKETING SAL EXP

20.800

ADM SAL EXP

11.200

PAYROLL

160.000

JU RN AL
e. Biaya Overhead Pabrik
Depresiasi
21.300
Asuransi
1.200

FOH

22.500

ACC. DEPRECIATION

21.300

PREPAID INSURANCE

1.200

JU RN AL
f. Biaya Overhead Pabrik yang dibayar
kas senilai 26.340

FOH
CASH

26.340
26.340

JU RN AL
g. Biaya Overhead Pabrik diakumulasi dan
dibebankan ke akun Barang Dalam Proses
12.000 + 24.000+ 22.500 + 26.340 =
84.840

WORK IN PROCESS
FOH

84.840
84.840

JU RN AL
h.Barang yang sudah selesai
ditransfer ke gudang baran
jadi senilai 200.000
FINISHED GOODS
WORK IN PROCESS

200.000
200.000

JU RN AL
i.Barang Jadi senilai 150.000 dijual, 40% dibayar
tunai sisanya kredit.
Perusahaan mengambil keuntungan senilai 40%
Harga Jual = 140% X 150.000 = 210.000

CASH
ACCOUNT RECEIVABLE

84.000
126.000

SALES
COMS/COGS
FINISHED GOODS

210.000
150.000
150.000

BU KU BESAR
RAW MATERIAL
(a)
100.000 (b
92.000
)
8.000

BU KU BESAR

(b)
(d)
(e)
(f)

FOH
12.000 (i)
24.000
22.500
26.340
84.840

84.840

BU KU BESAR
WIP
(b)
80.000 (h)
(d)
104.000
(g)
84.840
268.840
68.840

200.000

BU KU BESAR
FINISHED GOODS
(h)

200.000 (i)
50.000

150.000

CO G M
PT
Cost of Goods Manufactured Statement
For Month Ending January 31, 2004

Direct materials:

Materials inventory, Jan 1, 2004

Purchases

100.000
Materials available for use

$100.000
Less: Indirect materials used
$12.000

Materials inv, Jan 31

8.000
20.000
Direct materials consumed

Direct labor

Factory overhead:

Indirect materials

$12.000
Indirect labor

24.000
Depreciation

21.300
Insurance

1.200
General factory overhead

26.340
Total manufacturing cost

Add work in process inv, Jan 1

Less work in processinv, Jan 31

Cost of goods manufactured

$80.000
104.000

84.840
$268.840
$268.840
68.840
$200.000

CO G S
PT
Cost of Goods Sold Statement
For Month Ending January 31, 2004

$200.0
00

Add finished goods inv, Jan 1

Cost of goods available for sale

$200.0
00

50.000

$150.0
00

Cost of goods manufactured

Less finished goods inv, Jan 31

Cost of goods sold