Soal 6 No Jurnal D K

1 Direct Material 80,000,000

Account Payable 80,000,000

Indirect Material 13,500,000

Account Payable 13,500,000

Account Payable 80,000,000

Purchase Discount 2,400,000
Cash 77,600,000

Account Payable 13,500,000

Purchase Discount 270,000
Cash 13,230,000

2 Inventory - Work in Process (WIP) 282,170,000

Direct Material (Bahan Baku Langsung) 171,500,000
Direct Labor (Tenaga Kerja Langsung) 70,000,000
Factory Over Head Applied 40,670,000

3 Factory Over Head Control 35,270,000

Indirect Material 22,500,000
Indirect Labor (Tenaga Kerja Tidak Langsung) 7,000,000
Depreciation Expense (Biaya Penyusutan Peralatan) 3,000,000
Insurance Expense (Porsi Pabrik) 1,000,000
Other Factory Over Head Expense 1,770,000

4 Finished Goods 376,770,000

Inventory - Work in Process (WIP) 376,770,000

5 COGS (HPP) 400,000,000

Finished Goods 400,000,000

Account Receivable 520,000,000

Sales 520,000,000

a PT MUMU
Laporan Harga Pokok Produksi & Penjualan
Untuk Periode Januari 2011

Sales
 Finished Goods - Saldo Awal
Inventory - Work in Process (WIP) - Saldo Awal
Direct Material
- Saldo Awal 178,000,000
- Pembelian 80,000,000
- Saldo Akhir 86,500,000
- Penggunaan 171,500,000
Direct Labor 70,000,000
Factory Over Head Applied 40,670,000
Inventory - Work in Process (WIP) - Additional
Inventory - Work in Process (WIP) - Saldo Akhir
Cost of Goods manufactured
Finished Goods - Saldo Akhir
Cost of Good Sold (COGS : HPP)

Gross Profit

b Saldo biaya overhead lain-lain 1,770,000

 Direct Material Indirect Material
- Saldo Awal 178,000,000 - Saldo Awal 21,000,000
- Pembelian 80,000,000 - Pembelian 13,500,000
- Saldo Akhir 86,500,000 - Saldo Akhir 12,000,000
- Penggunaan 171,500,000 - Penggunaan 22,500,000

PC DM DL FOH CC

Prime Cost (PC) = Biaya Bahan Baku Langsung + Biaya Tenaga Kerja Langsung
241,500,000 241,500,000

Conversion Cost (CC) = Biaya Tenaga Kerja Langsung + Biaya Overhead

110,670,000 110,670,000

Inventory - Work in Process (WIP) Awal = 2 x Inventory - Work in Process (WIP) Akhir
2a =2xa

Saldo Awal + Penambahan = Saldo Akhir + Pengeluaran

2a + 282,170,000 = a+ 376,770,000
2a - a = - 282,170,000 + 376.770.000
a = 94,600,000

189,200,000 282,170,000 = 94,600,000 376,770,000

471,370,000 = 471,370,000

& Penjualan
011

520,000,000
 99,000,000
189,200,000

282,170,000
94,600,000
376,770,000
75,770,000
400,000,000

120,000,000
 Inventory - Work in Process (WIP) Finished Goods
- Saldo Awal 189,200,000 - Saldo Awal 99,000,000
- Penambahan 282,170,000 - Penambahan 376,770,000
- Saldo Akhir 94,600,000 - Saldo Akhir 75,770,000
- Pengeluaran 376,770,000 - Pengeluaran 400,000,000

Penjualan 520,000,000
HPP 400,000,000
Laba Kotor 120,000,000

Penjualan = HPP + Laba Kotor

520,000,000 520,000,000

Process (WIP) Akhir

 30%

PP + Laba Kotor