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  • Asumsi Cogs

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    NandaDwiMahendra
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    The document outlines the production process and accounting of raw materials, work in process, and finished goods. It shows how raw materials (BB, TKL, OP) with a total value of Rp169,000 are converted into work in process (BDP) then finally finished goods (Barang Jadi) worth Rp220,000. The conclusion is that finished goods equal the raw materials plus the total of TKL and OP values. A net journal entry records finished goods of Rp220,000 with a credit to cash.

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    Cost Of Good Sold / Harga Pokok Penjualan

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    The document outlines the production process and accounting of raw materials, work in process, and finished goods. It shows how raw materials (BB, TKL, OP) with a total value of Rp169,000 are converted into work in process (BDP) then finally finished goods (Barang Jadi) worth Rp220,000. The conclusion is that finished goods equal the raw materials plus the total of TKL and OP values. A net journal entry records finished goods of Rp220,000 with a credit to cash.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    23 views2 pages

    Asumsi Cogs

    Uploaded by

    NandaDwiMahendra
    The document outlines the production process and accounting of raw materials, work in process, and finished goods. It shows how raw materials (BB, TKL, OP) with a total value of Rp169,000 are converted into work in process (BDP) then finally finished goods (Barang Jadi) worth Rp220,000. The conclusion is that finished goods equal the raw materials plus the total of TKL and OP values. A net journal entry records finished goods of Rp220,000 with a credit to cash.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 2

    HPP Raw Meterial Work In Procces

    All Akun Aktiva


    BB Rp 100,000 BB Rp 100,000
    + Kas Rp 100,000
    TKL Rp 30,000
    OP Rp 39,000 TKL Rp 30,000
    Kas Rp 30,000

    OP Rp 39,000
    Kas Rp 39,000
    =
    BDP Rp 169,000 BDP Rp 169,000
    + BB Rp 100,000
    TKL Rp 21,000 TKL Rp 30,000
    OP Rp 30,000 OP Rp 39,000

    BDP Rp 100,000
    BB Rp 100,000

    BDP Rp 69,000
    TKL Rp 30,000
    OP Rp 39,000

    TKL Rp 21,000
    Kas Rp 21,000

    OP Rp 30,000
    Kas Rp 30,000
    =
    Barang Jadi Rp 220,000 Barang Jadi Rp 220,000
    BDP Rp 169,000
    TKL Rp 21,000
    OP Rp 30,000

    Barang Jadi Rp 100,000


    BDP Rp 100,000

    Barang Jadi Rp 120,000


    BDP Rp 69,000
    TKL Rp 51,000
    OP Rp 69,000
    Finish Goods Kesimpulan : Barang Jadi = BB + ∑ TKL + ∑ OP
    Barang Jadi = Rp 100,000 + Rp 51,000 + Rp 69,000
    Barang Jadi = Rp 220,000

    Jurnal Bersih : Finish Goods Rp 220,000


    Kas Rp 220,000

    Finish Goods = COGS (nilainya)

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