Muhammad Iqbal DIII AKT AP 4-4

Carter

&2 -1 a).. costadalah dikelvarkan

pengorbanan memperoleh
-

yang untuk

barang dan/atau
suatu
manfaatdapat berupa jasa yang

tidakterikat dalam satu Akuntansi· Ketika manfaat

periode

tersebut
digunakan untuk
memperolet pendapatan make cost/

biaya akan berubah menjadiexpense/cost.

·

Expense adalah pengorbanan yang dikelvarkan untukmempe -

roleh dalam siklus

pendapatan satu operas;akuntans;normal.

Expense merupakan cost

yang digunakan untukmemperoleh pen-

dapatan.

b) 1. COGS ->

Expense
2. Uncollectible Acc. Expense ->
Expense

3. Depreciation Expense forpm ->

Expense
cost
4.
Organization cost ->

5. Spoiled Goods -> > [8St

&2-3"a) Karena biaya

terdapat yang dengan mudah untukdifelusor;

secara
langsung (Directcost) dan terdapatbiaya yang
Pengukuran lebih lanjut/sulitdihitung secara
texpe -

finci
setiap barang (Indirectcost)
b) Biaya untukMencetax buk:

DirectCost:Kertas
IndirectCost:histric bukw
untukprint

E2-1-1) Prime Cost: ·

Direct Material Cost (DMC):$6

DirectLabor (DL) -$3

2) Variable Conver-: -
Direct Labor :$3
Sion Cost Variable factory overhead (Vf0):$1
 3) variable manufacturing: -

DirectMaterial cost:$6

Cost variable factory Overhead:$1

.

4) Total Costo f 500 bicycle:

Manufacturing
(((DMC D2
+ +

vf0) 500)
x + fixed factory overhead

(56
=>

$3
+ +

$1) x5007 $1,000 +

=($10 500) $1.000 x

+

$6.000
=

E2-2 ->1) Estimated Conversion Cost *fixed factory

·

DirectLabor (D1) ·$10 Overhead (ff0)

-variable factory overhead:$15
(V + 0)

2) Prime cost

-
Direct Material (Dm):$32
-

Direct Labor :$10

3) Estimated total variable cost

-
Direct Material ·$32

variable factory overhead:$15

-

4) Costof Production

=(DM DL + V +0
+
+ FF0) 5,000
+

=> (32 10
+
15
+
6)
+
+ 5,000

6375.800
=

$315.000
=
 4) Cost
of Sales

(Variable
-

Marketing fixed
+

marketing) - 0.000

-(3 4) +
0.000
+

$56,000
=

I
2
= -
3 -> Diket:· Sales $19.950.000
=

·
Variable Cost (vc):$ 11.571,000 year
20f
·

fixed Cost(f):$7.623,000
·
Penurunan penjualan ditahun 20B sebesar 15"

·
Income statement:

20A) sales $19.950,000

- 2OB) sales:$16.957.500

VC =
($ 11.571.000) vc ($
=

(1.571,000)

+C =
($7.623,000) FC: ($ <.623,000

Loss:($2.236.500)
Net Net
Income
$156,000
=

·Estimasikerugian di thn 20B

$2.236.500
=

2-11-)
&
1. Estimated Conversion Cost (ECC) in
perunit $

·
DirectLabor (DL) 2
=

·variable factory overhead (Vf0) 5

=

Total ECC $I
per unit
·

2. Estimated Prime Cost (EPC) per unitin $

·
Lumber (Lu) I
12

·DirectLabor (DL) =
2
I

· Total EPC per unit $14

3. Estimated variable manufacturing Cost (EVMC) per unit in $

·
Lumber [Lu) :12

variable factory overhead (vfol: 5

Total EVMC per unit $17

4. Estimated Total variable (ETVC)

cost per unitin $
·
Lumber [Lu) - 12

variable factory overhead - 5

I
variable
-

Marketing

~
Total ETUC per unit $ 18

5. Total manufacturing cost of 2,000 unit

=(20 +
DL + Vfo + FFO) 2,000
x

(12
=
2
+ 5
+ +
4) 2000
x

$46,000
=

Total
Selling 1900
·
cost of unit

=
(VM + FM) 1 900
+

=(1 3) +

x 1900

$7.600
=

Total
·
cost of this month

46,000 t 7.600

$53.600

6) Sekrup, paku, Lem

kayu, dan Vernis kayr

7) Variable factory overhead (VO)

 Jurnal
E4-5 in $

a) Materials 40.000

AccountPayable 40.000

b) Worki n process 33.000

factory overhead control 2.000

Materia Is 35.000

C) Payroll 40.000

Accrued payroll 40.000

6) Accrued payroll 40.000

cash 40.000

e) workin process 32,000

factory overhead control &000

Payroll 40.000

#) factory overhead control 4.000

Cash 4.008

9) factory overhead control 18.000

Account
Payable 10.000

h) factory overhead control 4. 130

Accumulated Depreciation 2. 100

Prepaid Insurance 750

Accrued property taxes 1.250

i) workin process 36.130

factory overhead control 3 6.130

5) Finished Goods 92,000

workin process 92,000

k) Cash 40.000

Account
Receivable 40.000

sales 80.000

Cost of Goods sold 60.000

finished goods 60.000

E4-8 Cost of Goods sold statement

in $

(1) DirectMaterial

Raw Material Purchased 400.000

Material Avaiable for use 400.000

Less:Discount
on raw materialused 14.200)

Raw Material on hand, Dec 31 (24,000)

DirectMaterial Consumes 3 7 1.800

(2) Direct Labour 180,000

(3) factory Overhead:

Administrative salaries 108,000

·
factory power and heat 19.400

·
Insurance Expired 4.800

Depreciation -
factory Partne 17.500

·factory Super Intendence 100.000

 Factory
·
Maintenance 38.400

·Indirectfactory labor 20.000

factory supplies used 22.400

less:factory supplies on hand, Dec 31 (14,000)

Total factory overhead 316.500

Total Manufacturing Cost 860. 300

14 Add:Workin Process, Jan 1,20A 84.000

952.300

Less:workin Process, Dec 31 (30.000)

Costof Goods Manufactured 922.300

(5) Finished Goods, Jan 1,20A 37.500

Cost of Goods Avaiable for Sale 959.000

Less:finished Goods, Dec 31

170,000
Cost
of Goods sold &84. 800

Horngren
2-29- a. Costof Goods Purchase

Purchases $155,000

Add: 7.000
Transportation in

Less:Purchases R&A 14.000)

Purchases Discount (6.000)
Costo fGoods Purchases $152.000

Marketing, distribution, DCS 37.000

·

costs
 Departemen store overhead:
·

Utilities 17.000

General ADM costs 43,000

Miscellaneous costs 4.000

Total overhead 64.000

·Merchandis
Inventory, Jan 1 3 7,000

less:M1, De2 31 (34.000)

Cost of Goods sold $256.000
b.

2) Income statement

·
Revenues $200.000
·

COGS (256.000)
Net Income $24,000

2 -

34
·
Schedule costof Goods Manufactured

1) DirectMaterials (DM) Inventory, Jan 1 $15

Add:Purchases of DM 325

less:DM inventory. Dec 31 (201

DM consumes $320

(2) DirectManufacturing Labor 100

(3) factory overhead:

80
·

Depreciation - PDE

·
Plant SupervisorySalaries 5

35
·
Miscellaneous plant overhead
 10
·
Plant supplies used

Plant utilities 30

Indirect Labor 60
Manufacturing
220
Total factory overhead

Total
Manufacturing Cost 640

14) Workin Proces (Wip). Can I 10

Less:WIP, D2C 31 (5)

Costof Goods Manufactured 645

(5) Finished Goods (FC), can I 70

Costof Goods Avaiable for sale 715

Less:F6, Dec 31 (55)

costof Goods sold $660

·
In come statement

Revenues $958

less:Costof Goods sold (660)

Gross Profit 290

·
Costof Selling:
·

Marketing, Distribution, and

Customer service costs (240)

Income
Net $ 50
2 -
42

A.Costof Goods sold-Cale I $31.050

=

B. Finished Goods Inventory12/21-Case1= $ 1.950

Gross $ 17.700
C.
Margin-case 2 =>

D.
Manufacturing overhead cost -
Case 2 $9.750
=

Schedule
· Costof Goods Manufactured Cale I Case 2

1) DirectMaterial Used 112,000 $18,000

(2) Direct 4.500 7.500

Manufacturing Labor

(3) Manufacturing overhead cost 10,500 9.750?

Total 27.000 35.250
Manufacturing cost

14) Workin
process (WIP), 1/ I O
1.200

Less:WIP, 3/12 ⑧
(4.500)
Costof Goods Manufactured 27.000
31.950

15) Finished Goods Inv. VI 6.000 6.000

33.000
Costof Goods Avaiable for sale 37.950

less:Finished Goods "2*? ) 1.950( (7.950)

Costof Goods Sold*? 31.050 30.000

& Income statement

Revenues 48.000
47.700
COGS (31.050) (30.000)
Gross profit 16.950 17.700