Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal.

4-1

Supported by Nugraha Corporation

CHAPTER 4
COST SYSTEM AND COST ACCUMULATION

Pencatatan Transaksi

a Membeli material secara kredit $ 100.000

Materials 100.000
Accounts Payable 100.000

b Pemakaian material selama satu bulan:

Untuk produksi $80.000
Untuk bahan tidak langsung 12.000

Work in Process 80.000

Factory Overhead Control 12.000
Materials 92.000

c Total gross payroll $160.000

Payroll di-accru (dicatat sebagai hutang gaji sebelum dibayarkan)

Payroll 160.000
Accrued Payroll 160.000
Accrued Payroll 160.000
Cash 160.000

d Distribusi payroll adalah sbb:

Direct labor 65%
Indirect factory labor 15
Marketing salaries 13
Administrative salaries 7

Work in Process 104.000

Factory Overhead Control 24.000
Marketing Expense Control 20.800
Administrative Expense Control 11.200
160.000

e Terdapat Factory overhead berupa:

Depreciation $21.300
Prepaid insurance 1.200

Factory Overhead Control 22.500

Accumulated Depreciation 21.300
Prepaid Expenses 1.200

f Rupa-rupa factory overhead $26.340

70% dibayar cash, sisanya diutang.

Factory Overhead Control 26.340

Cash 18.438

Supported by Nugraha Corporation

Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-2

Accounts Payable 7.902

g Pelanggan membayar piutang $205.000

Cash 205.000
Accounts Receivable 205.000

h Membayar kewajiban
Accounts payable $227.000
Estimated income tax 35.700

Accounts Payable 227.000

Estimated Income Tax Payable 35.700
Cash 262.700

i Factory overhead yang dikumpulkan pada account factory

overhead control dibebankan ke work in process

Work in Process 84.840

Factory Overhead Control 84.840

j Produk selesai dan ditransfer ke finished goods

Finished Goods 320.000

Work in Process 320.000

k Penjualan $384.000
40% dibayar tunai, sisanya menjadi piutang. Cost of goods sold
75% dari penjualan.

Cash 153.600
Accounts Receivable 230.400
Sales 384.000

Cost of Goods Sold 288.000

Finished Goods 288.000

l Perkiraan income tax 26.000

Provision for Income Tax 26.000

Income Tax Payable 26.000

Factory Overhead Control

_______________________________________
(b) 12.000 ! (i) 84.840
(d) 24.000 !
(e) 22.500 !
(f) 26.340 !
84.840 !

Supported by Nugraha Corporation

Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-3

Work in Process
________________________________________
1/1 234.300 ! (j) 320.000
(b) 80.000 !
(d) 104.000 !
(i) 84.840 !
503.140 !
183.140 !

Finished Goods
_________________________________________
1/1 68.700 ! (k) 288.000
(j) 320.000 !
388.700 !
100.700 !

PT …
Cost of Goods Sold Statement
For Month Ending January 31, 2004

1 Direct materials:
Materials inventory, Jan 1, 2004 $135.300
Purchases 100.000
Materials available for use $235.300
Less: Indirect materials used $12.000
Materials inv, Jan 31 143.300 155.300
Direct materials consumed $80.000
2 Direct labor 104.000
3 Factory overhead:
Indirect materials $12.000
Indirect labor 24.000
Depreciation 21.300
Insurance 1.200
General factory overhead 26.340 84.840
Total manufacturing cost $268.840
4 Add work in process inv, Jan 1 234.300
$503.140
Less work in processinv, Jan 31 183.140
Cost of goods manufactured $320.000

Supported by Nugraha Corporation

Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-4

PT …
Cost of Goods Sold Statement
For Month Ending January 31, 2004

1 Direct materials:
Materials inventory, Jan 1, 2004 $135.300
Purchases 100.000
Materials available for use $235.300
Less: Indirect materials used $12.000
Materials inv, Jan 31 143.300 155.300
Direct materials consumed $80.000
2 Direct labor 104.000
3 Factory overhead:
Indirect materials $12.000
Indirect labor 24.000
Depreciation 21.300
Insurance 1.200
General factory overhead 26.340 84.840
Total manufacturing cost $268.840
4 Add work in process inv, Jan 1 234.300
$503.140
Less work in processinv, Jan 31 183.140
Cost of goods manufactured $320.000
5 Add finished goods inv, Jan 1 68.700
Cost of goods available for sale $388.700
Less finished goods inv, Jan 31 100.700
Cost of goods sold $288.000
=====

COST SYSTEM

BIAYA YANG DIALOKASIKAN KE PRODUK

Direct Material
Direct Material
PENGKUKURAN Direct Material Direct Labor
Direct Labor
BIAYA Direct Labor Variable FOH
Variable FOH
Fixed FOH
(1) (4) (7)
Biaya actual Actual Prime Actual Direct Costing Actual Full
Costing Absorption Costing
(GAAP)
Biaya actual (DM + DL) (2) (5) (8)
Biaya standar (FOH) Actual Prime Cost A Hybrid Direct A Hybrid Full
Costing Absorption Costing
(3) (6) (9)
Biaya Standar Standard Prime Standard Direct Standard Full
Costing Costing Absorption Costing

Supported by Nugraha Corporation

Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-5

COST ACCUMULATION

METODE
ASPEK Job Order Blended Process Backflush
Job, Batch, Job (M), Process / Fasilitas
Cost Object order Process Departemen Produksi
(conversion)
Jumlah produksi M bisa berbeda
sebelum ganti Satu tiap job Ratusan / ribuan Tidak terbatas
proses
Elemen biaya Semua elemen Material beda Semua elemen
yang berbeda biaya bisa beda jauh, bisa beda tipis Hanya Material
CC beda tipis
Pencatatan WIP Tinggi tinggi Sedang (per Tidak ada
proses)
Sumber Catatan data Catatan data Catatan data Observasi visual
informasi to fisik+ keuangan fisik+ keuangan fisik+ keuangan
control

LATIHAN
E 4-5 Journal Entries for the Cost Accounting Cycle.
(a) Membeli material secara kredit, $35.000.
(b) Permintaan material: $33.000 untuk produksi dan $2.000 untuk bahan tidak
langsung.
(c) Mencatat total payroll $40.000.
(d) Membayar payroll.
(e) Alokasi payroll: $32.000 direct, $8.000 indirect.
(f) Membayar bermacam-macam FOH $4.000.
(g) Terdapat bermacam-macam FOH $18.000 belum dibayar.
(h) Terdapat FOH: depresiasi $2.100, $780 expired insurance, $1.250 accrued property
taxex.
(i) Total FOH dibebankan ke WIP.
(j) Biaya produksi ditransfer ke finished goods $92.000.
(k) Terdapat penjualan kredit $80.000. Setengahnya sudah dilunasi. COGS 75% dari
harga jual.

Supported by Nugraha Corporation

Carter-Usry: Cost Accounting 13th ed. Cost Systems and Cost Accumulation …………….…………………….….Hal. 4-6

E 4-8 Cost of Goods Sold Statement.

Berikut ini data keuangan Cinnabar company untuk tahun yang berakhir tgl 31 Desember
20A:
Raw materials, Dec 31 $24.000
Work in process, Dec 31 30.000
Finished Goods, Dec 31 70.000
Factory supplies, Dec 31 14.000
Sales 1.100.000
Factory maintenance 38.400
Administrative salaries 108.000
Discounts on raw materials purchases 4.200
Delivery expenses 16.000
Interest income 1.000
Factory supplies used 22.400
Common stock ($10 par value) 2.000.000
Retained earnings 525.000
Trade accounts payable 273.500
Accumulated depreciation – factory building and equipmet 47.500
Building and equipmet 500.000
Trade accounts receivable 450.000
Cash 170.000
Finished goods, 1 Jan 37.500
Direct Labor 180.000
Bad debt expense 2.500
Factory power and heat 19.400
Advertising 8.400
Insurance expired – factory building and equipmet 4.800
Work in process, 1 Jan 84.000
Depreciation – factory building and equipmet 17.500
Factory superintendence 100.000
Interest expense 1.500
Raw materials purchases 400.000
Indirect factory labor 20.000
Sales returns 2.200
Sales discounts 1.300

Buat: Cost of Goods Sold Statement tahun 2004.

Supported by Nugraha Corporation