TUGAS AKUNTANSI BIAYA

Nama : Annas Khoirul

NIM : F0221029
Kelas : B

Memasukan Jurnal umum ke buku besar untuk membandingkan biaya yang dikeluarkan
apakah sama antara traditional System dan Backflush System.

Jawaban :
A. Buku Besar Traditional System
Tradisional Entry

Keterangan Debit Kredit Saldo

Materials $ 50,000.00 $ 50,000.00
$ 50,000.00 $ -

Keterangan Debit Kredit Saldo

Account Payable $ 50,000.00 $ 50,000.00

Keterangan Debit Kredit Saldo

Work in Process $ 50,000.00 $ 50,000.00
$ 25,000.00 $ 75,000.00
$ 75,000.00 $ 150,000.00
$ 150,000.00 $ -

Keterangan Debit Kredit Saldo

Payroll $ 25,000.00 $ 25,000.00

Keterangan Debit Kredit Saldo

 Factory Overhead $ 75,000.00 $ 75,000.00
$ 75,000.00 $ -

Keterangan Debit Kredit Saldo

Various Credits $ 75,000.00 $ 75,000.00

Keterangan Debit Kredit Saldo

Finished Goods $ 150,000.00 $ 150,000.00
$ 150,000.00 $ -

Keterangan Debit Kredit Saldo

cost of goods Sold $ 150,000.00 $ 150,000.00
B. Buku Besar Backflush System
Backflush Entry

Keterangan Debit Kredit Saldo

Raw and In-Process 50000 50000
50000 0

Keterangan Debit Kredit Saldo

Account Payable 50000 50000

Keterangan Debit Kredit Saldo

Conversion Cost 25000 25000
75000 100000
100000 0

Keterangan Debit Kredit Saldo

Payroll 25000 25000

Keterangan Debit Kredit Saldo

Various Credits 75000 75000

Keterangan Debit Kredit Saldo

Cost of Good Sold 150000 150000

Keterangan Debit Kredit Saldo

Finished Goods 150000 150000
150000 0
C. Perbandingan Pada Neraca Saldo
Neraca Saldo Traditional System Neraca Saldo Backflush System
Akun Debit Kredit Akun Debit Kredit
Materials $ - Raw and In-Process $ -
Work in Process $ - Account Payable $ 50,000.00
Factory Overhead $ - Payroll $ 25,000.00
Finished Goods $ - Various Credits $ 75,000.00
Account Payable $ 50,000.00 Finished Goods $ -
Payroll $ 25,000.00 Conversion Cost $ -
Various Credits $ 75,000.00 Cost of Goods $ 150,000.00
Cost of Goods Sold $ 150,000.00
Jumlah $ 150,000.00 $ 150,000.00 Jumlah $ 150,000.00 $ 150,000.00