PENYIMPANAN BARANG KE GUDANG
• Ketika proses produksi telah selesai (semua
sumberdaya telah diserap 100%) maka barang
dikirim ke gudang barang jadi muncul Cost of
Goods Manufactured (Harga Pokok Produksi).
• Jurnal yang diperlukan untuk mencatat proses
penyimpanan ke gudang barang jadi:
Finished Goods xxx -
Work-in-process - xxx
PENYERAHAN BARANG KE KONSUMEN
• Saat terjadi penjualan, barang akan dikeluarkan dari gudang
barang jadi dan diserahkan kepada konsumen Cost of
Goods Sold (Harga Pokok Penjualan)
• Jurnal yang digunakan untuk mencatat proses penyerahan
barang dan penagihan kepada konsumen adalah:
Cost of Goods Sold xxx -
Finished Goods - xxx
Accounts Receivable xxx -
Sales - xxx
Jurnal dicatat dengan metode apa ya?
CONTOH KASUS
MERDEKA Company had the following inventories on October 1:
Materials $ 6,000
Work in Process 9,250
Finished Goods 11,500 (Job 300)
Work in process account controls three jobs:
Job 301 Job 302 Job 303
Materials $ 1,000 500 500
Labor 1,250 1,000 750
Applied Factory Overhead 1,750 1,250 1,250
$ 4,000 2,750 2,500
The following transactions and other data have been made available for October,2019:
a. Materials purchased :$3,000 at term n/30
b.Materials used: direct materials $7,500, indirect materials $2,000. The direct
materials was distributed: $3,000 to Job 301; $2,500 to Job 302 and $2,000 to Job
303.
c. Payroll of $ 8,000 was accrued in October, 2015. The Payroll allocated 20%
Indirect Labor, 30% Direct Labor, 40% Sales Salaries and 10% Administrative
Salaries. The direct labor cost was distributed 50% to Job 301, 30% to Job 302 and
20% to Job 303.
d.Vouchers recorded for factory overhead costs incurred $ 12,500. The amount
included $ 5,000 for depreciation of equipment, $ 4,500 for expired rent on the
factory building, $3,000 for repairs and maintenance – factory.
e. Factory overhead was applied to production at a rate 120% of the direct labor cost
(based on the labor cost on October)
f. Jobs 301 and 302 was completed and transferred to the Finish Goods Warehouse.
g.Job 301 were shipped and billed at gross profit of 50% of the Cost of Goods Sold.
Required: prepare the general journal entries
JAWABAN
a. Materials purchased :$3,000 at term n/30
materials 3,000
accounts payable 3,000
b. Materials used: direct materials $7,500, indirect materials
$2,000. The direct materials was distributed: $3,000 to Job
301; $2,500 to Job 302 and $2,000 to Job 303.
work-in-process 7,500 job 301 3,000
factory overhead control 2,000 job 302 2,500
materials 9,500 job 303 2,000
7,500
c. Payroll of $ 8,000 was accrued in October, 2015. The Payroll
allocated 20% Indirect Labor, 30% Direct Labor, 40% Sales
Salaries and 10% Administrative Salaries. The direct labor cost
was distributed 50% to Job 301, 30% to Job 302 and 20% to Job
303
payroll 8,000
accrued payroll 8,000
work-in-process 2,400 job 301 1,200
factory overhead control 1,600 job 302 720
sales salaries 3,200 job 303 480
administrative salaries 800 2,400
payroll 8,000
d. Vouchers recorded for factory overhead costs incurred $
12,500. The amount included $ 5,000 for depreciation of
equipment, $ 4,500 for expired rent on the factory building,
$3,000 for repairs and maintenance – factory.
Factory Overhead Control $12,500 -
Acm. Deprc. of Equipment - $5,000
Prepaid Rent - $4,500
Cash - $3,000
e. Factory overhead was applied to production at a rate 120% of
the direct labor cost (based on the labor cost on October)
Work in Process $2,880 -
Applied Factory Overhead - $2,880
Job 301 : $1,200 x 120% = $1,440
Job 302 : $ 720 x 120% = $ 864
Job 303 : $ 480 x 120% = $ 576
$2,880
f. Jobs 301 and 302 was completed and transferred to the Finish
Goods Warehouse.
finished goods 16,474
work-in-process 16,474
WiPb M L O CGM
job 301 4,000 3,000 1,200 1,440 9,640
job 302 2,750 2,500 720 864 6,834
16,474
g. Job 300 & 301were shipped and billed at gross profit of 50% of
the Cost of Goods Sold.
cost of goods sold 21,140 job 300 11,500
finished goods 21,140 job 301 9,640
21,140
accounts receivable 31,710
sales 31,710 21,140 x 150%
CONTOH JOB COST SHEET
MERDEKA COMPANY
Jl. Merdeka Raya 17 Semarang
For : Mr. Hanaka Job Order No. : 301
Specification : Grade #12 Date Ordered : 15-Sep
Quantity : 1 Date Completed : 25-Oct
Direct materials Date Amount Total
20-Sep $ 1,000 $ 1,000
5-Oct $ 3,000 $ 3,000
$ 4,000
Direct Labor Date Hours Amount Total
20-Sep 1 $ 250 $ 250
25-Sep 4 $ 1,000 $ 1,000
5-Oct 5 $ 1,200 $ 1,200
$ 2,450
Overhead Date Hours Amount Total
20-Sep 1 $ 750 $ 750
25-Sep 4 $ 1,000 $ 1,000
5-Oct 5 $ 1,440 $ 1,440
$ 3,190
Direct materials $ 4,000
Direct Labor $ 2,450
Overhead $ 3,190
Total Cost $ 9,640
Selling Price $ 14,460
Downpayment 0
Accounts Receivable $ 14,460
