Praktikum Akuntansi Biaya 2023 Vokasi B 10.00

PERSONNEL IDENTITY
Name : Salshabila
NIM : 40011422650120
Class :B
Day, Hour : Selasa, Jam 10
Room : 107
Lecturer : Dr. Shiddiq Nur Rahardjo, SE, M.Si. CA. Ak.
Format nama file:

Nama file: PAB_kelas_tiga digit NIM terakhir_nama lengkap
Contoh PAB D 035 Fabio Quartararo
Gunakan spasi, bukan underscore
Created by:
Shiddiq Nur Rahardjo
Accounting Department
Diponegoro University
INGAT!!! Ikuti petunjuk penamaan file, harus sesuai petunjuk
Jangan menyulitkan dikarenakan anda menamai file sembarangan
Sanksi: pekerjaan tidak akan diperiksa
CV. MULIA JAYA
Jl. Pembangunan Utara No. 12 Semarang
ACCOUNTS ACCOUN
Codes Accounts D/K Codes
1000 ASSET 1000
1101 Cash D 1101
1102 Account Receivable D 1102
1200 Inventory D 1200
1201 Sand Inventory D 1201
1202 Cement Inventory D 1202
1203 Paint Inventory D 1203
1204 Thinner Inventory D 1204
1205 Fuel Inventory D 1205
1206 Lubricant Inventory D 1206
1210 WIP_Inventory D 1210
1211 WIP_Mixing Dept D 1211
1212 WIP_Pressing Dept D 1212
1213 WIP_Finishing Dept D 1213
1220 Roof Tile Inventory D 1220
1301 Prepaid Insurance D 1301
1302 VAT_Input D 1302
1303 Prepaid Income Tax D 1303
1410 Office Equipment D 1410
1411 Acc. Depr_Office Equipment K 1411
1420 Vehicles D 1420
1421 Acc. Depr_Vehicles K 1421
1430 Factory Machinery D 1430
1431 Acc. Depr_Factory Machinery K 1431
1440 Building D 1440
1441 Acc. Depr_Building K 1441
1501 Land D 1501
2000 LIABILITIES 2000

2101 Salaries & Wages Payable K 2101
2102 Accounts Payable K 2102
2103 Notes Payable K 2103
2104 Interest Payable K 2104
2105 VAT_Output K 2105
2106 Income Tax Payable K 2106
3000 OWNERS EQUITY 3000

3101 Prima's Equity K 3101
3102 Prima's Drawing D 3102
3103 Jaya's Equity K 3103
3104 Jaya's Drawing D 3104
3105 Abadi's Equity K 3105
3106 Abadi's Drawing D 3106
3201 Retained Earning K 3201
4000 Revenue K 4000
4101 Sales Revenue K 4101
5000 Cost & Expenses 5000

5101 Cost of Goods Sold D 5101
5211 FOH act_Mixing Dept D 5211

5212 FOH act_Pressing Dept D 5212
5213 FOH act_Finishing Dept D 5213
5221 FOH act_Power Dept D 5221
5222 FOH act_Maintenance Dept D 5222
5223 FOH act_Service Dept D 5223
5311 FOH applied_Mixing Dept K 5311
5312 FOH applied_Pressing Dept K 5312
5313 FOH applied_Finishing Dept K 5313
5401 FOH Variance D/K 5401
5501 General Administrative Expense D 5501

5601 Marketing Expense D 5601
600 Other Revenue and Expenses 600

6101 Interest Revenue K 6101
6102 Bank Services revenue K 6102
6201 Interest Expense D 6201

6202 Bank Expense D 6202
7001 Profit/Loss K/D 7001
Created by : Shiddiq Nur Rahardjo

ACCOUNTS
Accounts D/K
ASSET
Cash D
Account Receivable D
Inventory D
Sand Inventory D
Cement Inventory D
Paint Inventory D
Thinner Inventory D
Fuel Inventory D
Lubricant Inventory D
WIP_Inventory D
WIP_Mixing Dept D
WIP_Pressing Dept D
WIP_Finishing Dept D
Roof Tile Inventory D
Prepaid Insurance D
VAT_Input D
Prepaid Income Tax D
Office Equipment D
Acc. Depr_Office Equipment K
Vehicles D
Acc. Depr_Vehicles K
Factory Machinery D
Acc. Depr_Factory Machinery K
Building D
Acc. Depr_Building K
Land D
LIABILITIES
Salaries & Wages Payable K
Accounts Payable K
Notes Payable K
Interest Payable K
VAT_Output K
Income Tax Payable K
OWNERS EQUITY
Prima's Equity K
Prima's Drawing D
Jaya's Equity K
Jaya's Drawing D
Abadi's Equity K
Abadi's Drawing D
Retained Earning K
Revenue K
Sales Revenue K
Cost & Expenses

Cost of Goods Sold D
FOH act_Mixing Dept D

FOH act_Pressing Dept D
FOH act_Finishing Dept D
FOH act_Power Dept D
FOH act_Maintenance Dept D
FOH act_Service Dept D
FOH applied_Mixing Dept K
FOH applied_Pressing Dept K
FOH applied_Finishing Dept K
FOH Variance D/K
General Administrative Expense D

Marketing Expense D
Other Revenue and Expenses

Interest Revenue K
Bank Services revenue K
Interest Expense D
Bank Expense D
Profit/Loss K/D
CV. MULIA JAYA
TRANSACTION EVIDENCE
GENERAL JOURNAL
EVIDENCE
1 SALES
Item Name Quantity Price
Roof Tile Inventory 74,500 3,500
VAT 11%
2 KOMISI PENJUALAN
Sales Fee 2%
Sales 260,750,000
Jumlah 5,215,000
3 PENERIMAAN KAS DARI PIUTANG

Cash Receipt from AR 23,650,000
4 IKLAN DI KORAN
Promotion Fee 1,350,000
5 PEMBELIAN TUNAI BAHAN BAKAR DAN OLI

Fuel (Lt) 2,300 6,000
Lubricant (Lt) 15 70,000
Total
6 PENGELUARAN BARANG UNTUK PRODUKSI

Material Quantity Price
Sand (M3) 245 200,000
Cement (Sack) 735 40,000
Total
Receipt from AR 15,300,000
8 PEMBAYARAN UTANG
AP payment 47,500,000
9 PEMBELIAN THINER TUNAI

Item Quantity Price
Thinner (Lt) 80 20,000
VAT Input 11%
Total
10 PEMBAYARAN PPH 25
Income Tax Payment 4,500,000
11 PEMBAYARAN PPN (DESEMBER 2020)

VAT_Output
VAT_Input
Kas Keluar 0

Cash Receipt from AR
13 PEMBAYARAN UTANG
AP payment
14 PEMBELIAN CAT TUNAI

BKK Item Quantity Price
Paint (Kg)
VAT Input 11%
Total
15 UTANG GAJI & UPAH MINGGU 1

Department/ Unit Direct Labor Indirect Labor
Mixing
Pressing
Finishing
Power
Maintenance
Service
Administrative
Marketing
Total
16 PEMBAYARAN UTANG GAJI & UPAH

S&WP payment
17 PEMBELIAN SEMEN KREDIT

Item Quantity Price
Cement (sack)
VAT Input 11%
Total
18 PEMBELIAN PASIR KREDIT

Item Quantity Price
Sand (m3)
Total
19 PEMBAYARAN LISTRIK
Keterangan Alokasi % Alokasi Rp
Departemen Mixing
Departemen Pressing
Departemen Finishing
Departemen Power
Departemen Maintenance
Departemen Service
Bagian Administrasi
Bagian Marketing
0% 0
20 PEMBAYARAN TUNAI ATAS SERVICE KOMPUTER
Beban Service Komputer

22 PEMBAYARAN UTANG
AP payment
23 PENGELUARAN DAN PEMAKAIAN BARANG UNTUK PRODUKSI

BPPB Material Quantity Price
Fuel (Lt)
Lubricant (Lt)
Total
24 PEMBAYARAN BIAYA TELEPON

Biaya Telepon

26 PEMBAYARAN UTANG
AP payment

Sand (M3)
Cement (Sack)
Total

Department/Unit Direct Labor Indirect Labor
Mixing
Pressing
Finishing
Power
Maintenance
Service
Administrative
Marketing
Total
29 PEMBAYARAN UTANG GAJI & UPAH

S&WP payment
30 PEMBAYARAN LANGGANAN KORAN

Biaya Langganan Koran
31 PEMBAYARAN PEMBELIAN ATK

Pembelian ATK

Item Quantity Price
Cement (Sack)
VAT Input 11%
Total

Item Quantity Price
Sand (M3)
Total

Lubricant (Lt)
Total

Paint (Kg)
Thinner (Lt)
Total
36 SALES
Roof Tile Inventory
VAT 11%
Total
37 KOMISI PENJUALAN
BKK Sales Fee
Sales
Jumlah

39 PEMBAYARAN UTANG
AP payment

Sand (M3)
Cement (Sack)
Total
41 SALES
Roof Tile Inventory
VAT 11%
Total

43 PEMBAYARAN UTANG
AP payment

Department/ Unit Direct Labor Indirect Labor
Mixing
Pressing
Finishing
Power
Maintenance
Service
Administrative
Marketing
Total
45 PEMBAYARAN UTANG GAJI & UPAH MINGGU 3

S&WP payment
46 SALES
Roof Tile Inventory
VAT 11%
Total
47 KOMISI PENJUALAN
Sales Fee
Sales
Jumlah

Item Quantity Price
Cement (sack)
VAT Input 11%
Total

Item Quantity Price
Sand (M3)
Total
50 PEMBAYARAN SEWA KENDARAAN

Biaya Sewa Kendaraan
51 PEMBELIAN BAHAN HABIS PAKAI MAINTENANCE DEPT

Biaya Overhead Maint

Paint (Kg)
Thinner (Lt)
Total
53 PEMBELIAN PERALATAN KANTOR TUNAI

Peralatan Kantor

55 SALES
Roof Tile Inventory
VAT 11%
56 PEMBAYARAN UTANG
AP payment
57 PEMBAYARAN UTANG
AP payment
58 KOMISI PENJUALAN
Sales Fee
Sales
Jumlah

Item Quantity Price
Cement (Sack)
VAT Input 11%
Total

Item Quantity Price
Sand (M3)
Total
61 PENGAMBILAN PRIVE
Banu Prima
Ihsan Jaya

Sand (M3)
Cement (Sack)
Total
63 PEMBELIAN TUNAI OLI

Lubricant (Lt)
Total

Fuel
Lubricant (Lt)
Lubricant (Lt)
Total

Department / Unit Direct Labor Indirect Labor
Mixing
Pressing
Finishing
Power
Maintenance
Service
Administrative
Marketing
Total
66 PEMBAYARAN UTANG GAJI & UPAH MINGGU 4

S&WP payment
67 MACHINERY DEPRECIATION Cost

Dept./ Unit Costs Depr. Rate/year
Mixing
Pressing
Finishing
Power
Maintenance
Service
Depr. Rate/year Depr/month

68 BUILDING DEPRECIATION Cost
Code Dept./ Unit Proportion
D11 Mixing
D12 Pressing
D13 Finishing
D21 Power
D22 Maintenance
D23 Service
U01 Administrative
U02 Marketing
TOTAL 0%
69 VEHICLE DEPRECIATION Cost

Vehicle type Dept./ Unit Costs
Station Wagon
Truck
70 EQUIPMENT DEPRECIATION
Cost of Equipment
Depreciation/month
71 INSURANCE EXPENSE Cost/ 2 year

Code Dept./ Unit Proportion
U01 Administrative
U02 Marketing
D11 Mixing
D12 Pressing
D13 Finishing
Total
Cost/year Cost/month
PASTIKAN JURNAL & POSTING (GL, SL, IC) SUDAH LENGKAP DAN BENAR
BUAT DAN ISI DAHULU TRIAL BALANCE DI WORKSHEET
ADJUSMENT JOURNAL
SEBELUM MENGERJAKAN 72, 73, 74 KERJAKAN DULU FOH TABLE 1
72 APPLYING FACTORY OVERHEAD COSTS

Applied based on
Direct Material Cost
FOH Applied Rate
FOH Applied Mixing

Applied based on
Direct Labor Cost
FOH Applied Rate
FOH Applied Pressing

Applied based on
Direct Labor Cost
FOH Applied Rate
FOH Applied Finishing
SEBELUM MENGERJAKAN 75, 76, 77 KERJAKAN DULU FOH TABLE 2
75 FACTORY OVERHEAD COSTS ACTUAL ALLOCATION

FOH Actual Power Dept.
Maintenance
Service
Mixing
Pressing
Finishing
0.00

FOH Actual Maintenance Dept.
Service
Mixing
Pressing
Finishing

FOH Actual Service Dept.
Mixing
Pressing
Finishing
78 CLOSING FACTORY OVERHEAD COSTS APPLIED

FOH applied_Mixing Dept
FOH applied_Pressing Dept
FOH applied_Finishing Dept
79 CLOSING FOH COSTS ACTUAL MIXING DEPT

Total Dr
Total Cr
Variance
80 CLOSING FOH COSTS ACTUAL PRESSING DEPT

Total Dr
Total Cr
Variance
81 CLOSING FOH COSTS ACTUAL FINISHING DEPT

Total Dr
Total Cr
Variance
82 CLOSING FOH COSTS ACTUAL TO COGS

Total Dr
Total Cr
Variance
SEBELUM MENGERJAKAN 83, 84, 85 KERJAKAN DULU PRODUCTION CO

83 TRANSFER FROM MIXING TO PRESSING
Pasir
Semen
Direct Labor
FOH
Total/CF Mixing
84 TRANSFER FROM PRESSING TO FINISHING

Cost from Mixing
Direct Labor
FOH
85 TRANSFER FROM FINISHING TO FINISH GOODS (WAREHOUSE)

Cost from Pressing
Direct Labor
FOH
86 COGS ENTRY ROOF TILE INVENTORY

Sold: UNIT Source:
1-Jan 74,500 BT1
Total Units 74,500
SETELAH BUKTI 86 SELESAI, BUAT LAPORAN COGS
87 REKENING KORAN BANK

Pendapatan Bunga Bank
Beban Administrasi Bank
Kas masuk/keluar
SEBELUM MENGERJAKAN 88 & 89 POSTING DAHULU JUMLAH DEBIT DAN JUMLA

LANJUTKAN MENGISI NERACA SALDO DISESUAIKAN (ADJUSMENT TRIAL BALANCE)
CLOSING JOURNAL
88 CLOSING REVENUES ACCOUNT

Sales Revenue
Interest Revenue
P/L
89 CLOSING COST & EXPENSES ACCOUNT

COGS
General Administrative
Marketing
Bank Expense
P/L
SETELAH BUKTI 88 & 89 SELESAI, BUAT LAPORAN LABA RUGI (INCOME STATEME
LANJUTKAN PEKERJAAN WS DENGAN MENGISI AKUN YANG SESUAI UNTUK LABA R
90 CLOSING PROFIT/LOSS TO RETAINED EARNING

Profit/Loss
BUAT LAPORAN POSISI KEUANGAN (NERACA)

BUAT CALK
BUAT FSA
BUAT PRODUCTION COST FLOW

: Toko Bangunan Persada
Total
260,750,000
28,682,500
289,432,500
: Toko Bangunan Madani
Harian Suara Merdeka
Pertamina
Total
13,800,000
1,050,000
14,850,000
Total
49,000,000
29,400,000
78,400,000
: Ahmad Riyadi
: PT. Semen Gresik
Toko Murni
Total
1,600,000
176,000
1,776,000
Kantor Kas Negara
Kantor Kas Negara
Yahya Efendi
Semen Gresik
Toko Pelangi
Total
Amount
Rp -
: PT. Semen Gresik

Total
: CV. Bumi Permai

Total
PLN
Aziz Computer
: PT. Semen Gresik
Total
PT. Telkom Indonesia
: Lukman Hidayat
: CV. Bumi Permai
Total
Rp.
Amount
Rp -
News Agency
TB Toga Mas
: PT. Semen Gresik

Total
: CV. Bumi Permai

Total
Total
Total

Amount
: PT. Semen Gresik
Total
: Rahmanto
Amount
: CV. Harapan Jaya
: CV. Bumi Permai
Rp.
Amount
: Toko Bangunan Agung

Amount
: PT. Semen Gresik

Total
: CV. Bumi Permai

Total
Wahid Transport
CV Laries
Total
Toko Zahra
: CV. Harapan Jaya

Total
0
: PT. Semen Gresik
: CV. Bumi Permai
: CV. Harapan Jaya
: PT. Semen Gresik

Total
: CV. Bumi Permai

Total
Total
Pertamina
Total
0
Total Dept
Power
Power
Maintenance
0
Rp.
Amount
Depr./month
0
Alokasi
0
0
Depr/month
0
0
/year
Allocation
LENGKAP DAN BENAR

I WORKSHEET Pastikan Dr dan Cr harus sama
DULU FOH TABLE 1 Mencari Tarif FOH
MIXING DEPT
PRESSING DEPT
FINISHING DEPT
DULU FOH TABLE 2
POWER DEPT.
STEP 1
MAINTENANCE DEPT.
STEP 2
SERVICE DEPT.
STEP 3
Dr/Cr
Dr/Cr
Dr/Cr
Dr/Cr
AN DULU PRODUCTION COST REPORT

E INVENTORY
Unit Total hp/unit
Beginning
Production
Total
Sold
Ending
UMLAH DEBIT DAN JUMLAH KREDIT TRANSAKSI PENYESUAIAN (72-87) KE WORKSHEET-ADJUSMENT

USMENT TRIAL BALANCE) PADA WORKSHEET
RUGI (INCOME STATEMENT)
NG SESUAI UNTUK LABA RUGI DAN NERACA

HEET-ADJUSMENT
CV. MULIA JAYA
GENERAL JOURNAL
Date Code Account Name Ref Dr
1/1/2025 1102 Account Receivable 1 289,432,500.00

2105 VAT_Output 1
4101 Sales Revenue 1
1/1/2025 5601 Marketing Expense 2 5,215,000.00

1101 Cash 2
1/2/2025 1101 Cash 3 23,650,000.00

1102 Account Receivable 3
1/3/2025 5601 Marketing Expense 4 1,350,000.00

1101 Cash 4
1/3/2025 1205 Fuel Inventory 5 13,800,000.00

1206 Lubricant Inventory 5 1,050,000.00
1101 Cash 5
1/4/2025 1211 WIP_Mixing Dept 6 78,400,000.00

1201 Sand Inventory 6
1202 Cement Inventory 6
1/4/2025 1101 Cash 7 15,300,000.00

1102 Account Receivable 7
1/5/2025 2102 Accounts Payable 8 47,500,000.00

1101 Cash 8
1/5/2025 1204 Thinner Inventory 9 1,600,000.00

1302 VAT_Input 9 176,000.00
1101 Cash 9
1/6/2025 1303 Prepaid Income Tax 10 4,500,000.00
1101 Cash 10
Beri Tanda:
√ √ √
Posting
Cr GL SL IC
28,682,500.00
260,750,000.00
5,215,000.00
23,650,000.00
1,350,000.00
14,850,000.00
49,000,000.00
29,400,000.00
15,300,000.00
47,500,000.00
1,776,000.00
4,500,000.00
Remarks
Penjualan kepada Toko Bangunan Persada
Pembayaran komisi penjualan sebesar 2%
Penerimaan Pelunasan Piutang dari TB Madani
Pembayaran atas pemasangan iklan bulan Januari 2025
Pembayaran atas pembelian bahan bakar dan pelumas
Pengeluaran dan pemakaian pasir dan semen
Pelunasan Piutang dari Ahmad Riyadi untuk sales invoice
Pembayaran utang dagang atas pembelian semen
Pembayaran pembelian tiner

Pembayaran angsuran PPH
CV. MULIA JAYA
GENERAL & ADJUSMENT LEDGER

CASH
DATE REMARK REF
01/01/2025 Beginning balance
01/01/2025 Pembayaran komisi penjualan sebesar 2% 2
1/2/2025 Penerimaan Pelunasan Piutang dari TB Madani 3
1/3/2025 Pembayaran atas pemasangan iklan bulan Januari 2 4
1/3/2025 Pembayaran atas pembelian bahan bakar dan pelu 5
1/4/2025 Pelunasan Piutang dari Ahmad Riyadi untuk sales in 7
1/5/2025 Pembayaran utang dagang atas pembelian semen 8
1/5/2025 Pembayaran pembelian tiner 9
1/6/2025 Pembayaran angsuran PPH 10
ACCOUNT RECEIVABLE
DATE REMARK REF
01/01/2025 Penjualan kepada Toko Bangunan Persada 1
02/01/2025 Penerimaan Pelunasan Piutang dari TB Madani 3
04/01/2025 Pelunasan Piutang dari Ahmad Riyadi untuk sales in 7
SAND INVENTORY
DATE REMARK REF
01/01/2025 Beginning Balance
04/01/2025 Pengeluaran dan pemakaian pasir dan semen 6
CEMENT INVENTORY
DATE REMARK REF
PAINT INVENTORY
DATE REMARK REF
THINNER INVENTORY
DATE REMARK REF
FUEL INVENTORY
DATE REMARK REF
LUBRICANT INVENTORY
DATE REMARK REF
WIP_MIXING DEPT
DATE REMARK REF
WIP_PRESSING DEPT
DATE REMARK REF
WIP_FINISHING DEPT
DATE REMARK REF
ROOF TILE INVENTORY
DATE REMARK REF
PREPAID INSURANCE
DATE REMARK REF
VAT_INPUT
DATE REMARK REF
PREPAID INCOME TAX

DATE REMARK REF
06/01/2025 Pembayaran angsuran PPH 10
OFFICE EQUIPMENT
DATE REMARK REF
ACC. DEPR. OFFICE EQUIPMENT

DATE REMARK REF
VEHICLES
DATE REMARK REF
ACC. DEPR. VEHICLES

DATE REMARK REF
FACTORY MACHINERY
DATE REMARK REF
ACC. DEPR. FACTORY MACHINERY

DATE REMARK REF
BUILDING
DATE REMARK REF
ACC. DEPR. BUILDING

DATE REMARK REF
LAND
DATE REMARK REF
SALARIES & WAGES PAYABLE

DATE REMARK REF
ACCOUNTS PAYABLE
DATE REMARK REF
05/01/2025 Pembayaran utang dagang atas pembelian semen 8
VAT_OUTPUT
DATE REMARK REF
INCOME TAX PAYABLE

DATE REMARK REF
PRIMA'S EQUITY
DATE REMARK REF
PRIMA'S DRAWING
DATE REMARK REF
JAYA'S EQUITY
DATE REMARK REF
JAYA'S DRAWING
DATE REMARK REF
ABADI'S EQUITY
DATE REMARK REF
ABADI'S DRAWING
DATE REMARK REF
RETAINED EARNING
DATE REMARK REF
SALES REVENUE
DATE REMARK REF
COST OF GOODS SOLD

DATE REMARK REF
FOH ACTUAL MIXING DEPT

DATE REMARK REF
FOH ACTUAL PRESSING DEPT
DATE REMARK REF
FOH ACTUAL FINISHING DEPT

DATE REMARK REF
FOH ACTUAL POWER DEPT
DATE REMARK REF
FOH ACTUAL MAINTENANCE DEPT

DATE REMARK REF
FOH ACTUAL SERVICE DEPT
DATE REMARK REF
FOH APPLIED MIXING DEPT

DATE REMARK REF
FOH APPLIED PRESSING DEPT

DATE REMARK REF
FOH APPLIED FINISHING DEPT

DATE REMARK REF
FOH VARIANCE
DATE REMARK REF
GENERAL ADMINISTRATIVE EXPENSE

DATE REMARK REF
MARKETING EXPENSE
DATE REMARK REF
01/01/2025 Pembayaran komisi penjualan sebesar 2% 2
03/01/2025 Pembayaran atas pemasangan iklan bulan Januari 2 4
INTEREST REVENUE
DATE REMARK REF
BANK EXPENSE
DATE REMARK REF
PROFIT/LOSS
DATE REMARK REF
ADJUSMENT LEDGER
1101
DR CR BALANCE Keterangan
124,845,000.00
5,215,000.00 119,630,000.00 Hitam
23,650,000.00 143,280,000.00
1,350,000.00 141,930,000.00 Biru
14,850,000.00 127,080,000.00
15,300,000.00 142,380,000.00 Hijau
47,500,000.00 94,880,000.00
1,776,000.00 93,104,000.00
4,500,000.00 88,604,000.00
88,604,000.00
88,604,000.00
88,604,000.00
88,604,000.00
88,604,000.00
88,604,000.00
88,604,000.00
88,604,000.00
88,604,000.00
88,604,000.00
88,604,000.00
0.00
1102
DR CR BALANCE
79,740,000.00
289,432,500.00 369,172,500.00
23,650,000.00 345,522,500.00
15,300,000.00 330,222,500.00
330,222,500.00
330,222,500.00
1201
DR CR BALANCE
51,000,000.00
49,000,000.00 2,000,000.00
1202
DR CR BALANCE
30,600,000.00
29,400,000.00 1,200,000.00
1203
DR CR BALANCE
2,700,000.00
1204
DR CR BALANCE
800,000.00
1,600,000.00 2,400,000.00
1205
DR CR BALANCE
300,000.00
13,800,000.00 14,100,000.00
1206
DR CR BALANCE
350,000.00
1,050,000.00 1,400,000.00
1211
DR CR BALANCE
0.00
78,400,000.00 78,400,000.00
1212
DR CR BALANCE
0.00
1213
DR CR BALANCE
179,440,000.00
1220
DR CR BALANCE
180,375,000.00
1301
DR CR BALANCE
18,000,000.00
1302
DR CR BALANCE
10,700,000.00
176,000.00 10,876,000.00
1303
DR CR BALANCE
0.00
4,500,000.00 4,500,000.00
1410
DR CR BALANCE
20,000,000.00
1411
DR CR BALANCE
9,000,000.00
1420
DR CR BALANCE
600,000,000.00
1421
DR CR BALANCE
205,000,000.00
1430
DR CR BALANCE
750,000,000.00
1431
DR CR BALANCE
264,500,000.00
1440
DR CR BALANCE
860,000,000.00
1441
DR CR BALANCE
292,000,000.00
1501
DR CR BALANCE
750,000,000.00
2101
DR CR BALANCE
5,800,000.00
2102
DR CR BALANCE
91,350,000.00
47,500,000.00 43,850,000.00
2105
DR CR BALANCE
27,200,000.00
28,682,500.00 55,882,500.00
2106
DR CR BALANCE
9,000,000.00
3101
DR CR BALANCE
920,000,000.00
3102
DR CR BALANCE
0.00
3103
DR CR BALANCE
910,000,000.00
3104
DR CR BALANCE
0
3105
DR CR BALANCE
910,000,000.00
3104
DR CR BALANCE
0
3201
DR CR BALANCE
15,000,000.00
4101
DR CR BALANCE
0.00
260,750,000.00 260,750,000.00
5101
DR CR BALANCE
5211
DR CR BALANCE
0.00
5212
DR CR BALANCE
0.00
5213
DR CR BALANCE
0.00
5221
DR CR BALANCE
0.00
5222
DR CR BALANCE
0.00
5223
DR CR BALANCE
0.00
5311
DR CR BALANCE
0.00
5312
DR CR BALANCE
0.00
5313
DR CR BALANCE
0.00
5401
DR CR BALANCE
0.00
5501
DR CR BALANCE
0.00
5601
DR CR BALANCE
0.00
5,215,000.00 5,215,000.00
1,350,000.00 6,565,000.00
6101
DR CR BALANCE
6202
DR CR BALANCE
7001
DR CR BALANCE
TRIAL BALANCE
Posting dari:
General Journal
Adjusment Journal
Closing Journal
0
0
0
0
0
0
0
4,500,000
0
0
0
0
0
0
0
15,000,000
0
0
0
0
0
0
0
0
0
4,500,000.00 15,000,000.00
TRIAL BALANCE
ADJUSMENT
0.00
0 0
0 0
0 0
0 0
0 0
0 0
0.00 0.00
0.00 0.00
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0.00 0.00
0.00 0.00
0.00 0.00
ADJUSMENT
CV. MULIA JAYA
SUBSIDIARY LEDGER
ACCOUNT RECEIVABLE
Customer : Ahmad Riyadi
Address : Jalan Gaharu No. 3 Semarang
DATE REMARK REF DR CR
1/4/2025 Pelunasan Piutang dari Ahmad Riyadi untuk sa 7 15,300,000
Customer : Yahya Effendi

Address : Jalan Rasamala No. 26 Semarang
Customer : Lukman Hidayat

Address : Jalan Singosari Raya No 121 Semarang
Customer : Toko Bangunan Madani

Address : Jalan Ahmad Yani No 36 Semarang
1/2/2025 Penerimaan Pelunasan Piutang dari TB Madan 3 23,650,000
Customer : CV. Harapan Jaya

Address : Jalan Kelud Raya No 21 Semarang
Customer : Rahmanto
Address : Jalan Pandanaran No. 456 Ungaran
Customer : Toko Bangunan Agung

Address : Jalan Bintoro Raya No. 55 Semarang
Customer : Toko Bangunan Persada

Address : Jalan Letkol Isdiman No. 238 Semarang
1/1/2025 Penjualan kepada Toko Bangunan Persada 1 289,432,500
ACCOUNT PAYABLE
Supplier : PT. Semen Gresik
Address : Jalan Pahlawan No. 456 Surabaya
1/5/2025 Pembayaran utang dagang atas pembelian s 8 47,500,000
Customer : CV. Bumi Permai
Address : Jalan Letjen Tukiyat No. 21 Magelang
WORK IN PROCESS
WIP MIXING DEPT SAND

1/4/2025 Pengeluaran dan pemakaian pasir dan semen 6 49,000,000
WIP MIXING DEPT CEMENT

1/4/2025 Pengeluaran dan pemakaian pasir dan semen 6 29,400,000
WIP MIXING DEPT LABOR
WIP MIXING DEPT FOH

WIP PRESSING DEPT CF MIXING DEPT

WIP PRESSING DEPT LABOR

WIP PRESSING DEPT FOH
WIP FINISHING DEPT CF PRESSING DEPT

WIP FINISHING DEPT LABOR

WIP FINISHING DEPT FOH


1102.01
BALANCE
15,300,000
0
1102.02
BALANCE
12,790,000
1102.03
BALANCE
14,150,000
1102.04
BALANCE
23,650,000
0
1102.05
BALANCE
13,850,000
1102.06
BALANCE
0
1102.07
BALANCE
0
1102.08
BALANCE
0
289,432,500
289,432,500
289,432,500
2101.01
BALANCE
0
47,500,000
2101.03
BALANCE
0
1211.11
BALANCE
0
49,000,000
1211.12
BALANCE
0
29,400,000
1211.13
BALANCE
0
1211.14
BALANCE
0
1212.11
BALANCE
0
1212.12
BALANCE
0
1212.13
BALANCE
0
1213.11
BALANCE
0
1213.12
BALANCE
0
1213.13
BALANCE
0
CV. MULIA JAYA
INVENTORY CA
SAND
TRANSFER IN
NO DATE DESCRIPTIONS REF
UNITS
1 1/1/2025 Beginning balance
2 1/4/2025 Pengeluaran dan pemakaian pasir dan semen 6
3
4
5
6
7
8
9
10
CEMENT
TRANSFER IN
UNITS
2 1/4/2025 Pengeluaran dan pemakaian pasir dan semen 6
3
4
5
6
7
8
9
10
PAINT
TRANSFER IN
UNITS
2
3
4
5
THINNER
TRANSFER IN
UNITS
2 1/5/2025 Pembayaran pembelian tiner 9 80
3
4
5
FUEL
TRANSFER IN
UNITS
2 1/3/2025 Pembayaran atas pembelian bahan bakar dan 5 2,300
3
4
5
LUBRICANT
TRANSFER IN
UNITS
2 1/3/2025 Pembayaran atas pembelian bahan bakar dan 5 15
3
4
5
6
7
Keterangan: Jika terjadi pembelian dengan harga per unit sama dengan harga per unit p
Jika terjadi pembelian dengan harga per unit berbeda dengan harga per un
INVENTORY CARD
TRANSFER IN TRANSFER OUT BALANCE

PRICE TOTAL UNITS PRICE TOTAL UNITS PRICE
255 200,000
245 200,000 49,000,000 10 200,000

765 40,000
735 40,000 29,400,000 30 40,000

36 75,000
40 20,000
20,000 1,600,000 120 20,000

50 6,000
6,000 13,800,000 2,350 6,000

5 70,000
70,000 1,050,000 20 70,000
dengan harga per unit persediaan akhir, maka pencatatan harga per unit digabung
eda dengan harga per unit persediaan akhir, maka pencatatan dilakukan terpisah
1201.1
BALANCE
TOTAL
51,000,000
2,000,000
1202.1
BALANCE
TOTAL
30,600,000
1,200,000
1203.1
BALANCE
TOTAL
2,700,000
1204.1
BALANCE
TOTAL
800,000
2,400,000
1205.1
BALANCE
TOTAL
300,000
14,100,000
1206.1
BALANCE
TOTAL
350,000
1,400,000
CV. MULIA JAYA
WORKSHEE
No Trial Balances Adjustment
Accounts
Code Dr Cr Dr
1101 Cash
1102 Account Receivable
1201 Sand Inventory
1202 Cement Inventory
1203 Paint Inventory
1204 Thinner Inventory
1205 Fuel Inventory
1206 Lubricant Inventory
1211 WIP_Mixing Dept
1212 WIP_Pressing Dept
1213 WIP_Finishing Dept
1220 Roof Tile Inventory
1301 Prepaid Insurance
1302 VAT_Input
1303 Prepaid Income Tax
1410 Office Equipment
1411 Acc. Depr_Office Equipment
1420 Vehicles
1421 Acc. Depr_Vehicles
1430 Factory Machinery
1431 Acc. Depr_Factory Machinery
1440 Building
1441 Acc. Depr_Building
1501 Land
2101 Salaries & Wages Payable
2102 Accounts Payable
2105 VAT_Output
2106 Income Tax Payable
3101 Prima's Equity
3102 Prima's Drawing
3103 Jaya's Equity
3104 Jaya's Drawing
3105 Abadi's Equity
3106 Abadi's Drawing
3201 Retained Earning
4101 Sales Revenue
5101 Cost of Goods Sold
5211 FOH act_Mixing Dept
5212 FOH act_Pressing Dept
5213 FOH act_Finishing Dept
5221 FOH act_Power Dept
5222 FOH act_Maintenance Dept
5223 FOH act_Service Dept
5311 FOH applied_Mixing Dept
5312 FOH applied_Pressing Dept
5313 FOH applied_Finishing Dept
5401 FOH Variance
5501 General Administrative Expense
5601 Marketing Expense
6101 Interest Revenue
6202 Bank Expense
7001 Profit/Loss
- -

WORKSHEET
Adjustment Adjusment Trial Balances Profit/Loss Balance Sheet
Cr Dr Cr Dr Cr Dr
Balance Sheet
Cr
CV. MULIA JAYA
ADJUSMENT JOURNAL
Date Code Account Name Ev

CLOSING JOURNAL
Beri Tanda:
T JOURNAL √ √
Posting
Dr Cr GL SL
OURNAL
Remarks
semen
#REF!
pasir dl foh Total/CF Mixing
#REF! #REF! #REF! #REF!
CF Mixing dl foh
#REF! #REF! #REF! #REF!
Roof tile sold Unit

74,000 Beginning #REF!
72,000 Production #REF!

17,500 Total #REF!
65,000 Sold 278,500

50,000 Ending #REF!
278,500
Total hp/unit
#REF! #REF!
#REF! #REF!
#REF!
#REF!
#REF! #REF!
CV. MULIA JAYA
FACTORY OVERHEAD ALLOCATION TA

FOH APPLIED RATE CALCULATIONS
SUPPORT DEPARTMENTS
REMARKS POWER MAINTENANCE SERVICE
FOH Cost (Budget)
Step 1:
Power Dept Allocation:
Proportion *) 0%
Costs allocation -
Balance
Step 2:
Maintenance Dept Allocation
Proportion *) 100%
Costs allocation -
Balance
Step 3:
Service Dept Allocation
Proportion *) 100%
Costs allocation -
FOH Total After Allocation 0 0 0
Allocation Based:
Direct Material Cost
Direct Labor Cost
Direct Labor Cost
FOH Rate
FACTORY OVERHEAD ALLOCATION TA

FOH ACTUAL CALCULATIONS
SUPPORT DEPARTMENTS
REMARKS POWER MAINTENANCE SERVICE
FOH Cost (Actual)
Step 1:
Power Dept Allocation:
Proportion *)
Costs allocation
Balance
Step 2:
Maintenance Dept Allocation
Proportion *)
Costs allocation
Balance
Step 3:
Service Dept Allocation
Proportion *)
Costs allocation
FOH Total After Allocation 0 0 0

ALLOCATION TABLE 1
E CALCULATIONS
PRODUCTION DEPARTMENTS
MIXING PRESSING FINISHING
Power
Maintenance
Service
JUMLAH
ALLOCATION TABLE 2
ALCULATIONS
PRODUCTION DEPARTMENTS
MIXING PRESSING FINISHING
Power
Maintenance
Service
JUMLAH
Rencana Konsumsi Jasa pada Kapasitas Normal
Power Maintenance Service MIXING PRESSING
n/a
n/a
n/a
Konsumsi Aktual
Power Maintenance Service MIXING PRESSING
n/a
n/a
n/a
FINISHING JUMLAH
FINISHING JUMLAH
CV. MULIA JAYA
PRODUCTION COST REPORT

CV. Mulia Jaya
PRODUCTION COSTS REPORT
MIXING DEPARTMENT
31 JANUARY 2025
PHISICAL QUANTITY SCHEDULE

Begining WIP (1 January)
Transfered in +
Transfered out
Ending WIP (31 January) 100% +
EQUIVALENT PRODUCT UNITS

Materials CC
Transfer out, to Pressing
Ending WIP
Jumlah - -
COST APPLIED
WIP Beginning Curent Period
Sand
Cement
Direct Labor
Factory Overhead
Total
COST RESPONSIBILITY
Transfered out: unit
Sand units x Rp =
Cement units x Rp =
Direct Labor units x Rp =
Factory Overhead units x Rp =
Ending WIP
Sand units x 100% x Rp =
Cement units x 100% x Rp =
Direct Labor units x 0% x Rp =
Factory Overhead units x 0% x Rp =
CV. Mulia Jaya

PRESSING DEPARTMENT
31 JANUARY 2025
PHISICAL QUANTITY SCHEDULE

Begining WIP (1 January)
Transfered in +
Transfered out
Ending WIP (31 January) +
EQUIVALENT PRODUCT UNITS

Costs from Mixing CC
COST APPLIED
Costs from Mixing
Direct Labor
Factory Overhead
Total
COST RESPONSIBILITY
Transfered out: unit
Ending WIP
CV. Mulia Jaya

FINISHING DEPARTMENT
31 JANUARY 2025
PHYSICAL UNITS
EQUIVALENT UNITS
CC
COST APPLIED
COST RESPONSIBILITY

OST REPORT
Jaya
TS REPORT
RTMENT
2025
unit
unit
Total Euqiv Units Cost per Unit
Jaya
TS REPORT
ARTMENT
2025
unit
unit
Jaya
TS REPORT
ARTMENT
2025
0.00
CV. MULIA JAYA
COST OF GOOD SOLD REPORT AND INCOME STATEMENT
CV. Mulia Jaya

COGS REPORT
Period 31 December 2024 - 31 January 2025
Roof Tile Inventory, Beginning

Cost of Production Finishing Dept.:
WIP Beginning (Finishing Dept)
Cost of Good Manufacturing:
CF_Pressing
Direct Labor
Factory Overhead
Total Cost of Good Manufacturing
WIP Total
WIP Ending
Cost of Production Finishing Dept.
Roof Tile Inventory Available to Sale
Roof Tile Inventory, Ending
Adjusment to FOH Variance

Cost of Goods Sold
CV. Mulia Jaya

INCOME STATEMENT
Period 31 December 2024 - 31 January 2025
Revenues
4101 Sales Revenue
5101 Cost of Goods Sold

Profit/Loss from Operating
5501 General Administrative Expense

5601 Marketing Expense
Profit/Loss Before Interest & Taxes

Other Revenues:
6101 Interest Revenue
6102 Bank Services revenue Rp0.00
6103 Miscelenous Revenue Rp0.00
Other Expenses:
6201 Interest Expense Rp0.00
6202 Bank Expense
6203 Miscellaneous Expense Rp0.00
PROFIT/LOSS

ME STATEMENT
arang
2025
arang
2025
CV. MULIA JAYA
CV. MULIA JAYA

STATEMENT OF FINANCIAL POSITION
31 Januari 2025
ASSET LIABILITIES
Cash Salaries & Wages Payable
Account Receivables
Rahmanto Accounts Payable
CV Harapan Jaya
Inventory
Sand
Cement VAT_Output
Paint
Thinner Income Tax Payable
Fuel
Lubricant TOTAL LIABILITIES
WIP Mixing
WIP Pressing EQUITY
WIP Finishing
Roof Tile Primas Equity
Primas Drawing
Prepaid Insurance
VAT_Input
Prepaid Income Tax Jayas Equity
Jayas Drawing
Office Equipment
Acc. Depr. Office Equipment Abadis Equity
Abadis Drawing
Vehicles
Acc. Depr. Vehicles
Retained Earnings
Factory Machinery
Acc. Depr. Factory Machinery TOTAL EQUITY
Building
Acc. Depr. Building
Land
TOTAL ASSETS TOTAL LIABILITIES & EQUIT

FOR PRINT
CV. MULIA JAYA
STATEMENT OF FINANCIAL POSITION
31 Januari 2025
ASSET LIABILITIES
Cash Salaries & Wages Payable
Account Receivables Accounts Payable
Inventory VAT_Output
Prepaid Insurance Income Tax Payable
VAT_Input TOTAL LIABILITIES
Prepaid Income Tax EQUITY

Primas Equity
Office Equipment Primas Drawing
Acc. Depr. Office Equipment
Vehicles Jayas Equity

Acc. Depr. Vehicles Jayas Drawing
Factory Machinery Abadis Equity

Acc. Depr. Factory Machinery Abadis Drawing
Building
Acc. Depr. Building Retained Earnings
TOTAL EQUITY
Land
TOTAL ASSETS TOTAL LIABILITIES & EQUIT

MULIA JAYA
F FINANCIAL POSITION
Januari 2025
LIABILITIES
Salaries & Wages Payable
Accounts Payable
Semen Gresik
CV Bumi Permai
VAT_Output
Income Tax Payable
TOTAL LIABILITIES
EQUITY
Primas Equity
Primas Drawing
Jayas Equity
Jayas Drawing
Abadis Equity
Abadis Drawing
Retained Earnings
TOTAL EQUITY
TOTAL LIABILITIES & EQUITIES

0.00
MULIA JAYA
OF FINANCIAL POSITION
Januari 2025
LIABILITIES
Salaries & Wages Payable
Accounts Payable
VAT_Output
Income Tax Payable
TOTAL LIABILITIES
EQUITY
Primas Equity
Primas Drawing
Jayas Equity
Jayas Drawing
Abadis Equity
Abadis Drawing
Retained Earnings
TOTAL EQUITY
TOTAL LIABILITIES & EQUITIES
0.00
CV. MULIA JAYA
NOTES TO FINANCIAL STATEMENT

31 Januari 2025
1 CASH
2 ACCOUNT RECEIVABLE
Rahmanto
CV Harapan Jaya
3 INVENTORY
Unit Cost/Unit Amount
Sand
Cement
Paint
Thinner
Fuel
Lubricant
WIP Mixing
WIP Pressing
WIP Finishing
Roof Tile
4 PREPAID INSURANCE
5 VAT_INPUT
6 VEHICLE
Station Wagon
Truck
7 MACHINERY
Mixing Department
Pressing Department
Finishing Department
Power Department
Maintenance Department
Service Department
8 BUILDING
Plant Building
Office Building
9 ACCOUUNT RECEIVABLE
PT. Semen Gresik
CV. Bumi Permai
10 VAT_OUTPUT
CV. MULIA JAYA
FINANCIAL STATEMENT ANALYSIS

31 Januari 2025
1 PRODUCTION COST VARIANCE ANALYSIS
a. Variance Direct Material Cost Budget vs Actual

Department DM_Budget DM_Actual Variance P/L
Mixing
b. Variance Direct Labor Cost Budget vs Actual

Department DL_Budget DL_Actual Variance P/L
Mixing
Pressing
Finishing
Total
c. Variance FOH Cost Budget vs Actual before Allocation

Department FOH_Budget FOH_Actual Variance P/L
Power
Maintenance
Service
Mixing
Pressing
Finishing
Total
d. Variance FOH Cost Budget vs FOH_Actual Cost after Allocation

Department FOH_Budget FOH_Actual Variance P/L
Mixing
Pressing
Finishing
Total
e. Variance FOH_Applied vs FOH_Actual Cost after Allocation

Department FOH_Applied FOH_Actual Variance P/L
Mixing
Pressing
Finishing
Total
f. Variance Cost/Unit Standard vs Actual January 2025
Standard Cost
Actual Cost
Variance L
g. Variance Cost/Unit Actual December 2024 vs January 2025

December 2024
January 2025
Variance
2 LIQUIDITY ANALYSIS
Current Ratio (CR)
Current Asset/Current Liability
Quick Ratio (QR)
(Current Asset-Inventory)/Current Liability
3 PROFITABILITY ANALYSIS
Return on Asset (ROA)
Net Income/Asset
Return on Equity (ROE)
Net Income/Equity
4 SOLVABILITY ANALYSIS
Debt to Total Asset (DTA)
Liabilities/Asset
Debt to Equity Ratio (DER)
Liabilities/Equity

CV. MULIA JAYA
PRODUC
DIRECT LABOR
Rp -
DIRECT MATERIAL MIXING DEPARTMENT

WIP begin: WIP ending
DM (Units) 0 Units: 0 Units: 0
Sand (Rp) 0 IN DM: 0 DM: - OUT
Cement (Rp) 0 0 units DL: 0 DL: - 0
Total (Rp) 0 Rp - FOH: 0 FOH: - Rp -
Rp 0 Rp -
DM (Raw Material)
Sand (1:150) 0 m3
Cement 0 sack
FOH_APPLIED
Rp -
Rp Units
IN+BEGIN 0 0
OUT+ENDING 0 0

PRODUCTION UNITS & COSTS FLOW
DIRECT LABOR DIRECT LABOR

Rp - Rp -
PRESSING DEPARTMENT FINISHING DEPARTMENT

WIP begin: WIP ending WIP begin: WIP ending
Units: 0 Units: 0 Units: 0 Units:
IN CF: 0 CF: - OUT IN CF: - CF:
units DL: 0 DL: - 0 units DL: - DL:
Rp - FOH: 0 FOH: - Rp - FOH: - FOH:
Rp 0 Rp - Rp - Rp
FOH_APPLIED FOH_APPLIED
Rp - Rp -
Rp Units
IN+BEGIN 0 0 IN+BEGIN
OUT+ENDING 0 0 OUT+ENDING
G DEPARTMENT FINISHED GOODS
WIP ending Units: 0
0 CF: 0.00
- OUT DL: 0.00
- 0 units FOH: 0.00
- Rp - 0.00
-
Rp Units
0 0
0 0
CV. MULIA JAYA
COURSE MATERIAL
COST ACCOUNTING PRACTICE
Lecturer: Shiddiq Nur Rahardjo
Meeting Material Degree of Diificulty

1 Introduction easy
2 Beginning Balance, EV 1-9 moderate
3 EV 10-25 moderate
4 EV 26-40 moderate
5 EV 41-55 moderate
6 EV 55-70 hard
7 EV 71, WS TB hard
MID EXAMINATION
8 FOH Table 1, EV 72,73, 74 hard
9 FOH Table 2, EV 75, 76, 77 hard
10 EV 78, 79, 80, 81, 82 hard
11 PCReport, EV 83, 84, 85 very hard
12 EV 86, COGS, WS Adj-AdjTB, EV 87 hard
13 WS P/L, EV 88, 89, IS, WS BS, EV 90 hard
14 SFP, NtFS, FSA, FLOW moderate
FINAL EXAMINATION
Abbreviation Remarks
EV Evidence (Transaction Evidence) Bukti (Bukti Transaksi)
WS Work Sheet Kertas Kerja/Neraca Lajur
TB Trial Balance Neraca Saldo
FOH Factory Overhead Overhead Pabrik
PCReport Production Cost Report Laporan Harga Pokok Produksi
COGS Cost of Goods Sold Laporan Harga Pokok Penjualan
WS Adj Work Sheet Adjusment Kertas Kerja Penyesuaian
WS AdjTB Worksheet Adjusment Trial Balance Kertas Kerja Neraca Saldo Yang Sudah Disesuaikan (NYD
P/L Profit/Loss Laba/Rugi
IS Income Statement Laporan Laba Rugi
BS Balance Sheet Neraca
SFP Statement of Financial Positian Laporan Posisi Keuangan (Neraca)
NtFS Notes to Financial Statement Catatan Atas Laporan Keuangan (CALK)
FSA Financial Statement Analysis Analisis Laporan Keuangan
ang Sudah Disesuaikan (NYD)
gan (CALK)

Praktikum Akuntansi Biaya 2023 Vokasi B 10.00

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PERSONNEL IDENTITY

Format nama file:

2000 LIABILITIES 2000

3000 OWNERS EQUITY 3000

5000 Cost & Expenses 5000

5211 FOH act_Mixing Dept D 5211

5501 General Administrative Expense D 5501

600 Other Revenue and Expenses 600

6201 Interest Expense D 6201

7001 Profit/Loss K/D 7001

Created by : Shiddiq Nur Rahardjo

Cost & Expenses

FOH act_Mixing Dept D

General Administrative Expense D

Other Revenue and Expenses

3 PENERIMAAN KAS DARI PIUTANG

5 PEMBELIAN TUNAI BAHAN BAKAR DAN OLI

6 PENGELUARAN BARANG UNTUK PRODUKSI

9 PEMBELIAN THINER TUNAI

11 PEMBAYARAN PPN (DESEMBER 2020)

12 PENERIMAAN KAS DARI PIUTANG

14 PEMBELIAN CAT TUNAI

15 UTANG GAJI & UPAH MINGGU 1

16 PEMBAYARAN UTANG GAJI & UPAH

17 PEMBELIAN SEMEN KREDIT

18 PEMBELIAN PASIR KREDIT

21 PENERIMAAN KAS DARI PIUTANG

23 PENGELUARAN DAN PEMAKAIAN BARANG UNTUK PRODUKSI

24 PEMBAYARAN BIAYA TELEPON

25 PENERIMAAN KAS DARI PIUTANG

27 PENGELUARAN DAN PEMAKAIAN BARANG UNTUK PRODUKSI

28 UTANG GAJI & UPAH MINGGU 2

29 PEMBAYARAN UTANG GAJI & UPAH

30 PEMBAYARAN LANGGANAN KORAN

31 PEMBAYARAN PEMBELIAN ATK

32 PEMBELIAN SEMEN KREDIT

33 PEMBELIAN PASIR KREDIT

34 PENGELUARAN DAN PEMAKAIAN BARANG UNTUK PRODUKSI

35 PENGELUARAN DAN PEMAKAIAN BARANG UNTUK PRODUKSI

38 PENERIMAAN KAS DARI PIUTANG

40 PENGELUARAN DAN PEMAKAIAN BARANG UNTUK PRODUKSI

42 PENERIMAAN KAS DARI PIUTANG

44 UTANG GAJI & UPAH MINGGU 3

45 PEMBAYARAN UTANG GAJI & UPAH MINGGU 3

48 PEMBELIAN SEMEN KREDIT

49 PEMBELIAN PASIR KREDIT

50 PEMBAYARAN SEWA KENDARAAN

51 PEMBELIAN BAHAN HABIS PAKAI MAINTENANCE DEPT

52 PENGELUARAN DAN PEMAKAIAN BARANG UNTUK PRODUKSI

53 PEMBELIAN PERALATAN KANTOR TUNAI

54 PENERIMAAN KAS DARI PIUTANG

59 PEMBELIAN SEMEN KREDIT

60 PEMBELIAN PASIR KREDIT

62 PENGELUARAN BARANG UNTUK PRODUKSI

63 PEMBELIAN TUNAI OLI

64 PENGELUARAN BARANG UNTUK PRODUKSI

65 UTANG GAJI & UPAH MINGGU 4

66 PEMBAYARAN UTANG GAJI & UPAH MINGGU 4

67 MACHINERY DEPRECIATION Cost

Depr. Rate/year Depr/month

69 VEHICLE DEPRECIATION Cost

Depr. Rate/year Depr/month

71 INSURANCE EXPENSE Cost/ 2 year

SEBELUM MENGERJAKAN 72, 73, 74 KERJAKAN DULU FOH TABLE 1