Laporan Keuangan Perusahaan Manufacture: 1.

COGM Statement
2. Income Statement
3. Balance Sheet

COGM Statement (COGM Schedule) Income Statement

RM Inv, beginning (RM DM + IDM) xxxx Sales
Purchase xxxx Sales discount
Purchase Discount (xxx) Sales return & all
Purchase Return (xxx) Net sales
Freight In xxxx COGS:
xxxx COGM
RM Inv, available for used xxxx FG Inv, beginning
RM Inv, ending xxxx Goods available for sales
Indirect material (IDM) xxxx FG Inv, ending
(xxxx)
Direct material used xxxx 1) Gross profit
Direct Labor xxxx 2) Operating expense:
MOH: Marketing exp
Indirect material (IDM) xxx Adm & Gen Exp
Indirect labor (IDL) xxx
Factory insurance exp xxx Operating income
Depr. Exp. Factory machine,dll xxx
xxxx 3)
Total production Cost xxxx
WIP Inv, beginning xxxx
xxxx
WIP Inv, ending (xxxx)
COGM (cost of goods manufacture) xxxx
Tugas Pertemuan 1

Jawaban tugas ditulis tangan di Sca

 Balance Sheet (31/12)
xxxx asset: Liabilities
(xxxx) Cash
(xxxx) A/R
xxxx RM inv xx Equity
WIP Inv xx
xxxx FG Inv xx
xxxx
xxxx
(xxxx)
(xxxx)
xxxx

xxxx
xxxx
(xxxx)
xxxx

Asumsi: RM Inv (DM)

COGM Schedule (COGM Statement)

Direct material used 12,800,000
Direct labor 60,000,000
FOH:
Indirect material (25%) 7,500,000
Utilities Expense (20%) 6,000,000
Depr. Exp (10%) 3,000,000
Maintence machine exp (5%) 1,500,000
Other MOH (40%) 12,000,000
 30,000,000
Total production cost 102,800,000
WIP Inv Beginning 1,700,000
104,500,000
WIP Inv, ending (2,400,000)
COGM 102,100,000

Income statement
Sales 140,000,000
Sales Return (3,000,000)
137,000,000
COGS:
COGM 102,100,000
FG Inv, beginning 2,000,000
Goods Available for sales 104,100,000
FG Inv, ending (3,000,000)
(101,100,000)
Gross profit 35,900,000
Operating expense:
Marketing expense (10%) 14,000,000
Adm & gen exp (5%) 7,000,000
(21,000,000)
Operating income (Net income) 14,900,000

ugas ditulis tangan di Scan simpan dalam bentuk pdf.

FOH Factory Overhead
MOH Manufacturing overhead
BOP Biaya overhead pabrik