Job Costing.ppt
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Seven-Step Approach to Job Costing Step 1: Mengidentifikasi cost object. Step 2: identifikasi direct cost dari pesanan(j Step 3: Menentukan dasar cost-allocation. Step 4: mengidentifikasi indirect costs.
Transcript of Job Costing.ppt
Seven-Step Approachto Job Costing
Step 1:Mengidentifikasi cost object.
Step 2:Mengidentifikasi direct cost dari pesanan(job)
Step 3:Menentukan dasar cost-allocation.
Step 4:mengidentifikasi indirect costs.
Seven-Step Approachto Job Costing
Step 5:Menghitung tingkat per unit.
Step 6:Menghitung indirect costs.
Step 7:Menghitung total cost dari job/pesanan.
General Approach to Job Costing
Sebuah perusahaan manufacturing berencana menjual 25 mesin special(Job 650) untuk
retailer sebesar $114,800.Step 1:
cost object adalah Job 650.Step 2:
Direct costs adalah: Direct materials = $50,000Direct manufacturing labor = $19,000
General Approach to Job Costing
Step 3:dasar cost allocation adalah jam mesin.Job 650 menggunakan 500 jam mesin.
Untuk seluruh job digunakan 2,480 jam mesin.Step 4:
Manufacturing overhead cost = $65,100.
General Approach to Job Costing
Step 5:Actual indirect cost adalah
$65,100 ÷ 2,480 = $26.25 per jam mesin.Step 6:
$26.25 per jam mesin × 500 jam = $13,125Step 7:
Direct materials $50,000Direct labor 19,000Factory overhead 13,125Total $82,125
General Approach to Job Costing
berapakah gross margin pesanan ini?Revenue $114,800Cost of goods sold 82,125Gross margin $ 32,675
Berapa persentase gross margin ?$32,675 ÷ $114,800 = 28.5%
Document sumber dalamjob costing
Job cost record
Materials requisition record(catatan permintaan barang)
Labor time record
Transactions
Pembelian material dan manufacturing input lain
Konversi ke work in process inventory
Konversi ke finished good inventory
Penjualan finished goods
Transactions
Pembelian material $80,000 (direct danindirect) secara credit.
MaterialsControl
1. 80,000 1. 80,000
Accounts PayableControl
Transactions
Material sebesar $75,000 dikirim ke pabrikmanufacturing
$50,000 digunakan untuk Job No. 650 dan$10,000 untuk Job 651.
$15,000 indirect material.buatlah journal entry?
Transactions
Work in Process Control:Job No. 650 50,000Job No. 651 10,000Factory Overhead Control 15,000
Materials Control 75,000
Transactions
Materials Control
1. 80,000 2. 75,000
Work in ProcessControl
2. 60,000
Manufacturing Overhead
Control2. 15,000
Job 6502. 50,000
Transactions
Total manufacturing payroll (upah langsung) period $27,000.
Job No. 650, direct labor cost yangTerjadi adalah $19,000 dan
Job No. 651 direct labor cost = $3,000.indirect labor $5,000.buatlah journal entry?
Transactions
Work in Process Control:Job No. 650 19,000Job No. 651 3,000Manufacturing Overhead Control 5,000
Wages Payable 27,000
Transactions
Wages Payable Control
3. 27,000
Work in ProcessControl
2. 60,0003. 22,000
Manufacturing Overhead
Control2. 15,0003. 5,000
Job 6502. 50,0003. 19,000
Transactions
Wages payable were paid.
Wages PayableControl
4. 27,000 4. 27,000
CashControl
Wages Payable Control 27,000Cash Control 27,000
3. 27,000
Transactions
Assumi nilai depreciation untukPeriode ini $26,000.
manufacturing overhead lainnyaYang terjadi sejumlah $19,100.
Buatlah journal entry?
Transactions
Manufacturing Overhead Control 45,100Accumulated DepreciationControl 26,000Various Accounts 19,100
Bagaimana balance(saldo) dari perkiraan ManufacturingOverhead Control ?
Transactions
Sebesar $62,000 dari overhead diallokasikan keberbagai job sedangkan untuk Job 650 = $12,500.Catatan untuk job 650.Work in Process Control 62,000
Manufacturing Overhead Control 62,000
Bagaimana balance/ saldo untuk control accounts(perkiraan control)?
Transactions
Manufacturing OverheadControl
Work in ProcessControl
2. 15,0003. 5,0005. 45,100Bal. 3,100
2. 60,0003. 22,0006. 62,000Bal. 144,000
6. 62,000
Transactions
cost untuk Job 650 adalah:
Job 6502. 50,0003. 19,0006. 12,500Bal. 81,500
Transactions
Jobs costing $104,000 telah selesai danDitransfer ke finished good, termasuk Job 650.Bagaimana akibatnya terhadap control account?
Transactions
Work in ProcessControl
Finished GoodsControl
2. 60,0003. 22,0006. 62,000Bal. 40,000
7. 104,0007. 104,000
Transactions
Job 650 dijual sebesaar $114,800.Bagaimana journal entry-nya?
Accounts Receivable Control 114,800Revenues 114,800
Cost of Goods Sold 81,500Finished Goods Control 81,500
Transactions
Bagaimana balance perkiraan Finished Goods Control?
$104,000 – $81,500 = $22,500Assume bahwa marketing and administrative
salaries adalah $9,000 and $10,000.Buatlah journal entry?
Transactions
Marketing and Administrative Costs 19,000Salaries Payable Control 19,000
Transactions
Direct Materials Used $60,000
Direct Labor and Overhead $84,000
Ending WIP Inventory $40,000
Cost of Goods Manufactured $104,000–=
+
Transactions
Cost of Goods Manufactured $104,000
Ending Finished Goods Inventory $22,500
Cost of Goods Sold $81,500=–
