Ester Intan Sukma

11190002

Calculation card for the cost of the order

PT. "Logam Kuat"
Jl Rajawali no 77 tlp 13030 Yogyakarta

Job Order Cost Sheet

Ordering:
Product:
Amount:

BBB/ Raw material cost

Date Description Quantity

Example:
PT Eliona is in the printing
business. All orders are
produced according to the
specifications of the customer,
and production costs are
collected according to the
orders received. The approach
used by the company in
determining the cost of
production is full costing. In
November 2009, PT Eliona
received an order to print 1500
invitations from PT Rimedi.
The price charged to the
subscriber is IDR 3000 per
share. In the same month the
company also received an order
from PT Oki to print advertising
pamphlets for Rp. 1000,- per
sheet. Orders from PT Rimendi
were numbered 101 and orders
from PT Oki were numbered
102.
the following are production
activities and other activities to
fulfill the order:

1). Purchase of raw materials and indirect

materials. On November 3, the company
purchased raw materials and auxiliary
materials:

Raw materials:
Paper type X 85 ream @ Rp.10.000
Paper type Y 10 roll @ Rp. 3.500.000
Ink type A 5 Kg @ Rp. 100.000
Ink type B 25 Kg @ Rp. 25.000
Quantity of raw materials purchased
Indirect material:
Indirect material P 17 Kg @Rp. 10.000
Indirect material Q 60L @ Rp. 5.000
Number of indirect materials purchased
Total

Journal:
Journal 1 (record purchase of raw materials)
Raw-material inventory

Journal 2 (record purchase of indirect materials)

indirect inventory

2).Use of raw materials and auxiliary materials in production

raw material used for order 101
Paper type X 85 ream @ Rp. 10.000
Ink type A 5 Kg @100.000
raw material for order 101
raw material used for order 102
Paper type Y 10 roll @Rp.350.000
Ink type B 25 kg @ Rp. 25,000
raw material quantity for order 102
amount of raw material used

when processing that two orders, the company

used the following indirect materials:

Indirect material P 10 Kg @ Rp. 10.000

Indirect material Q 40L @ Rp. 5.000
number of indirect materials used
 enter the data in the cost of production

Journal 3 (record used of raw materials)

BDP-BBB/ Raw material

Journal 4 (record use of indirect materials)

BOP sesungguhnya

Labor cost recording

direct wages order 101 = 225 hours @Rp. 4000
direct wages order 102 = 1.250 jam @Rp. 4000
Indirect wages
Total wages
administrative and general employee salaries
Marketing staff salary
Total salaries
Total labor costs
The recording of labor costs is devided into 3 stages, are:
1. recording labor costs owed by the company
2. recording the distribution of labor costs
3. recording of payment of salaries and wages

a. recording labor costs owed by the company

Journal 5
Salaries and wages

b. recording the distribution of labor costs

Journal of distribution of labor costs
Journal 6
BDP-BTKL / Indirect Labor
Factory overhead cost
Administration
Marketing

c. Recording of payment of salaries and wages

Journal 7
salary and wages debt

4. Recording of BOP/ Factory overhead cost

BOP is charged to products based on a tariff
of 150% of BTKL/ Indirect labor
(predetermined rates)
The bop charged to each order is calculated as:
 Order 101 150%*Rp. 900.000
Order 102 150%*Rp. 5.000.000

Journal 8
Factory overhead cost

For example, factory overhead

costs actually occur in addition
to auxiliary materials and direct
labor costs (BTKL):

Machine depreciation cost Rp1,500,000

factory building depreciation cost Rp2,000,000
factory building and machinery insurance costs Rp700,000
machine maintenance cost Rp1,000,000
building maintenance costs Rp500,000
Rp5,700,000
Journal to record actual bop
Journal 9
Actual factory overhead

To find out whether the BOP

charged based on the tariff
deviates from the actual BOP,
the balance of the BOP account
charged is closed to the actual
BOP account.
Journal 10 Charged of Factory overhead cost

Debit:
Journal 4
Journal 6
Journal 9

Credit:
Journal 11

Journal 11
Difference of BOP/ Factory overh
Recording of Product costs (HPP)
Raw materials Rp1,350,000
BTKL/ Indirect labor Rp900,000
BOP/ Factory overhead cost Rp1,350,000
Total Product cost 101 Rp3,600,000

Journal to record the cost of finished products

Journal 12 Finished product inventory

Recording the cost of goods in process

Order 102 at the end of the period has not been completed
Journal to record the cost of unfinished orders
Journal 13
product in process inventory

recording the cost of goods sold

Journal 14
Cost of good sold
 No: ….

ob Order Cost Sheet

Start date:
Order date:

BTK/ Labor cost BOP/ Factory overhead cost

Total Date Total Date Total
am @ Rp.10.000 Rp850,000
ll @ Rp. 3.500.000 Rp3,500,000
@ Rp. 100.000 Rp500,000
g @ Rp. 25.000 Rp625,000
Rp5,475,000

g @Rp. 10.000 Rp170,000

@ Rp. 5.000 Rp300,000
Rp470,000
Rp5,945,000

-material inventory Rp5,475,000

Account payable Rp5,475,000

ect inventory Rp470,000

Account payable Rp470,000

am @ Rp. 10.000 Rp 850,000

@100.000 Rp 500,000
Rp 1,350,000

ll @Rp.350.000 Rp3,500,000
g @ Rp. 25,000 Rp625,000
Rp4,125,000
Rp 5,475,000

g @ Rp. 10.000 Rp100,000

@ Rp. 5.000 Rp200,000
Rp300,000
-BBB/ Raw material Rp5,475,000
Raw-material Inventory Rp5,475,000

sesungguhnya Rp300,000
supplies of indirect materials Rp300,000

Rp900,000
Rp5,000,000
Rp3,000,000
Rp8,900,000
4,000,000
7,500,000
Rp11,500,000
Rp20,400,000

ies and wages Rp20,400,000

salary and wages debt Rp20,400,000

-BTKL / Indirect Labor Rp5,900,000

ory overhead cost Rp3,000,000
Rp4,000,000
Rp7,500,000
Salaries and wages Rp20,400,000

y and wages debt Rp20,400,000

Cash Rp20,400,000
 Rp1,350,000
Rp7,500,000
Rp8,850,000

ory overhead cost Rp8,850,000

Factory overhead charged Rp8,850,000

al factory overhead 5,700,000

Machine depreciation cost Rp1,500,000
factory building depreciation cost Rp2,000,000
factory building and machinery insurance costs Rp700,000
machine maintenance cost Rp1,000,000
building maintenance costs Rp500,000

ged of Factory overhead cost Rp8,850,000

BOP S Rp8,850,000

Rp300,000
Rp3,000,000
Rp5,700,000
Rp9,000,000

Rp8,850,000
less load difference Rp150,000

rence of BOP/ Factory overhead 150,000

Actual BOP/ Factory overhead 150,000
hed product inventory Rp3,600,000
Raw materials Rp1,350,000
Indirect labor Rp900,000
Factory overhead cost Rp1,350,000

uct in process inventory Rp4,125,000

Raw materials Rp4,125,000
Indirect labor Rp5,000,000
Factory overhead cost Rp7,500,000

of good sold Rp3,600,000

finished product inventory Rp3,600,000