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  • Kunci Jawaban Tugas Minggu Ke 8 - Managerial Accounting

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    Sugi Suhartono
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    The document provides financial data for PT Seger Sumyah for the year ending December 31, 2018 including costs of raw materials, work in process, finished goods, direct labor, manufacturing overhead, and expenses. It then asks to prepare a cost of goods manufactured schedule and income statement for the company using the provided data. The schedules show the cost of goods manufactured was $1,768,000, cost of goods sold was $1,748,000, and the company had net income of $152,000 for the year.

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    Akuntansi Keuangan Dasar

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    The document provides financial data for PT Seger Sumyah for the year ending December 31, 2018 including costs of raw materials, work in process, finished goods, direct labor, manufacturing overhead, and expenses. It then asks to prepare a cost of goods manufactured schedule and income statement for the company using the provided data. The schedules show the cost of goods manufactured was $1,768,000, cost of goods sold was $1,748,000, and the company had net income of $152,000 for the year.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    215 views2 pages

    Kunci Jawaban Tugas Minggu Ke 8 - Managerial Accounting

    Uploaded by

    Sugi Suhartono
    The document provides financial data for PT Seger Sumyah for the year ending December 31, 2018 including costs of raw materials, work in process, finished goods, direct labor, manufacturing overhead, and expenses. It then asks to prepare a cost of goods manufactured schedule and income statement for the company using the provided data. The schedules show the cost of goods manufactured was $1,768,000, cost of goods sold was $1,748,000, and the company had net income of $152,000 for the year.

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    © All Rights Reserved
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    of 2

    KUNCI JAWABAN

    TUGAS MINGGU KE 8

    Berikut ini disajikan data biaya dan beban PT Seger Sumyah untuk tahun yang
    berakhir pada tanggal 31 Desember 2018 (dalam $)

    Raw materials, 1/1/15 $ 60,000 Insurance, factory $ 28,000


    Raw materials, 12/31/15 40,000 Property taxes, factory building 12,000
    Raw materials purchases 410,000 Sales (net) 3,000,000
    Indirect materials 30,000 Delivery expenses 200,000
    Work in process, 1/1/15 160,000 Sales commissions 300,000
    Work in process, 12/31/15 100,000 Indirect labor 180,000
    Finished goods, 1/1/15 220,000 Factory machinery rent 80,000
    Finished goods, 12/31/15 240,000 Factory utilities 130,000
    Direct labor 700,000 Depreciation, factory building 48,000
    Factory manager’s salary 70,000 Administrative expenses 600,000

    Catatan: Rekening Raw Material Inventory mengandung unsur Direct Material dan
    Indirect Material.

    Diminta :
    a. Buatlah Laporan Harga Pokok Produksi (COGM) PT Seger Sumyah untuk tahun 2018.
    b. Buatlah Laporan Rugi Laba PT Seger Sumyah untuk tahun 2018.
    a. PT Seger Sumyah
    Cost of Goods Manaufactured Schedule
    For the Year Ended December 31, 2018

    Work in process, 1/1 $ 160.000


    Direct materials
    Raw materials inventory, 1/1 $ 60.000
    Raw materials purchases $ 410.000
    Total raw materials available for use $ 470.000
    Less : Raw materials inventory, 12/31 $ 40.000
    Direct materials used $ 430.000
    Direct labor $ 700.000
    Manufacturing overhead
    Indirect labor $ 180.000
    Factory utilities $ 130.000
    Factory machinery rent $ 80.000
    Factory manager's salary $ 70.000
    Depreciation, factory building $ 48.000
    Indirect materials $ 30.000
    Insurance, factory $ 28.000
    Property taxes, factory building $ 12.000
    Total manufacturing overhead $ 578.000
    Total manufacturing costs $ 1.708.000
    Total cost of work in process $ 1.868.000
    Less : Work in process, 12/31 $ 100.000
    Cost of good manufactured $ 1.768.000

    b. PT Seger Sumyah
    Income Statement
    For the Year Ended December 31, 2018
    Sales revenue
    Cost of good sold $ 3.000.000
    Finished goods inventory, January 1 $ 220.000
    Cost of goods manufacture $ 1.768.000
    Cost of goods available for sale $ 1.988.000
    Less : Finished goods inventory, 31 December $ 240.000
    Cost of goods sold $ 1.748.000
    Gross profit $ 1.252.000
    Operating expenses
    Adminstrative expenses $ 600.000
    Sales commisions $ 300.000
    Delivery expenses $ 200.000
    Total operating expenses $ 1.100.000
    Net income $ 152.000

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