SISTEM BIAYA

DAN AKUMULASI
BIAYA
Reference by
William [Link]
 • Akuntansi biaya adalah pencatatan dan
pengukuran elemen biaya saat sumber
AKUMULASI daya yg berhubungan mengalir ke proses
produksi
BIAYA ADALAH • Semua biaya manufaktur (baik tetap
maupun variable) mengalir ke akun WIP
SEKUMPULAN dan finished good  absorption cost

DATA BIAYA YANG

2
TERORGANISIR
 COST FLOW VISUALIZED
Beg. Inv $11,000
STEP 1:
Direct Material Direct Direct Material
Purchases Material Used $76,000
$73,000 Inventory

Revenues
End Inv $8,000 $210,000
Inventoria STEP 3:
ble Costs Cost of
Goods
Beg. Inv $22,000
Beg. Inv $6,000
Manufactured deduct
$104,000 When
Direct Manufacturing sales STEP 4:
Labor $9,000 occur
Work In Process Finished Goods Cost of Good Sold
Manufacturing Inventory Inventory (an Expense)
Overhead Costs $108,000
$20,000
Equals Gross Margin
STEP 2: $102,000
Total deduct
End Inv $7,000 End Inv $18,000
Manufacturing
R&D Costs
Cost incurred
Design Costs
$104,000 Period
Marketing Costs
3 Equals Operating Costs
Distribution Costs
Income $32,000 $70,000
LAPORAN HARGA POKOK PRODUKSI
Direct Materials:
Beginning Inventory $11,000
Purchases of direct materials $73,000
Cost of direct materials available $84,000
STEP 1
for use
Ending Inventory ($8,000)
Direct Material Used $76,000

4
LAPORAN HARGA POKOK PRODUKSI
Direct Manufacturing Labor $9,000
Manufacturing Overhead Costs:
Indirect Manufacturing Labor $7,000
Supplies $2,000
Heat, light, and power $5,000 STEP 2
Depreciation-plant building $2,000
Depreciation-plant equipment $3,000
Miscellaneous $1,000
Total Manufacturing Overhead Cost $20,000

5
LAPORAN HARGA POKOK PRODUKSI
Manufacturing Cost $105,000
Beginning Work In Progress Inv. $6,000
Total Manufacturing Cost $111,000
STEP 3
Ending Work In Progress Inv. ($7,000)
Cost of Goods manufactured (to
$104,000
income statement)

6
LAPORAN LABA RUGI
Revenues $210,000
Cost of Goods Sold:
Beginning finished good inventory $22,000
Cost of goods available for sale 104,000
Cost of goods manufactured 126,000
Ending finished good inventory (18,000)
Cost of Good Sold $108,000
Gross Margin (or gross profit) $102,000
Operating Cost:
R&D design, mrktg, service $70,000
Total Operating Costs $70,000
Operating Income $32,000

7
TRANSAKSI DAN JURNAL UMUM
 Pembelian bahan material (bahan baku) secara kredit dengan biaya sebesar 100,000

Material/bahan baku 100,000

Utang Usaha 100,000
 Penggunaan bahan baku (Materials) selama satu bulan:
Produksi (WIP/Setengah Jadi) 80,000
Bahan Baku Langsung 80,000

Barang dalam Proses 92,000

Biaya Overhead Pabrik 12,000
Bahan Baku 80,000

8
TRANSAKSI DAN JURNAL UMUM
 Total Biaya Gaji $160,000 diutangkan dan dibayarkan

Beban Gaji 160,000

Utang Gaji 160,000
Beban Gaji 160,000
kas 160,000

 Gaji sebesar $160,000 didistribusikan untuk:

Tenaga Kerja Langsung 65%
Tenaga Kerja Tidak Langsung 15%
Gaji Marketing 13%
Gaji Administrasi 7%
Barang dalam Proses 104,000
BOP 24,000
Beban Gaji Marketing 20,800
Beban Gaji Administrasi 11,200
9
Utang Gaji/Kas 160,000
TRANSAKSI DAN JURNAL UMUM
 Biaya overhead pabrik lainnya:
Depresiasi $21,300
Premi Asuransi $1,200
Biaya Overhead Pabrik 22,500
Akumulasi Penyusutan 21,300
Asuransi dibayar dimuka
1,200 overhead pabrik umum (tidak rinci) @26,340 70% dibayar tunai, sisanya dibayar kemudian:
 Biaya
Biaya Overhead Pabrik 26,340
Kas 18,438
Utang Usaha 7,902

10
TRANSAKSI DAN JURNAL UMUM
 Biaya overhead pabrik yang terakumulasi dalam akun overhead pabrik dibebankan pada pekerjaan dalam akun
proses. (26,340+22,500+24,000+12,000)

Work in Process 84,840

Biaya Overhead Pabrik 84,840

 Pekerjaan selesai dan ditransfer ke barang jadi $320,000

Finished Good 320,000
Work In Process 320,000

11
TRANSAKSI DAN JURNAL UMUM
 Penjualan $384,000; 40% dibayar tunai; saldo dibebankan ke piutang. Harga pokok penjualan adalah 75% dari
penjualan

Kas 153,600
Piutang Usaha 230,400
Penjualan 384,000
Cost of Good Sold 288,000
Finished Good 288,000

12
LAPORAN HARGA POKOK PENJUALAN
New Hope Manufacturing Commpany
Schedule 1
Cost of Good Sold Statement
Per January 31, 2020
Bahan Baku Langsung:      
Persediaan Bahan Baku, 1 Januari   $ 135,300  
Pembelian   $ 100,000  
Persediaan tersedia untuk dipakai   $ 235,300  
Less: Penggunaan Bahan Baku Tidak Langsung $ 12,000    
Persediaan Bahan Baku, 31 Januari $ 143,300 $ (155,300)  
Bahan Baku Langsung yg digunakan     $ 80,000
Tenaga Kerja Langsung     $ 104,000
       
Biaya Overhead Pabrik:      
Bahan Penolong   $ 12,000  
Tenaga Kerja Tidak Langsung   $ 24,000  
Akumulasi Penyusutan   $ 21,300  
Ansuransi   $ 1,200  
Biaya Overhead Umum   $ 26,340 $ 84,840
Total Manufacturing Cost     $ 268,840
Add: Barang dalam Proses Awal, 1 Januari     $ 234,300
      $ 503,140
Less: Barang dalam Proses Akhir, 31 Januari     $ (183,140)
Harga Pokok Biaya Manufaktur     $ 320,000
Add: Barang Jadi Awal, 1 Januari     $ 68,700
Barang Tersedia Untuk Dijual     $ 388,700
Less: Barang Jadi Akhir, 31 Januari     $ (100,700)
13
Harga Pokok Penjualan     $ 288,000
LAPORAN LABA RUGI
New Hope Manufacturing Company
Income Statement
Per 31 Januari 2020
 

Sales   $ 384,000

Less: Cost of Good Sold   $ (288,000)

     

Gross Profit   $ 96,000

Less: Commercial Expense:    

Marketing Expense $ 20,800  

Administrative Expense $ 11,200 $ (32,000)

     

Income from operation   $ 64,000

Less: provision for income statement   $ (26,000)

Net Income   $ 38,000

14
 THANK YOU
1
5