Professional Documents
Culture Documents
CA-3-D Material
CA-3-D Material
CA-3-D Material
Pert 3 HM5; D3
Job order or Process
Comparison of Job-Order and
Process Costing
Process or job-
order costing?
Characteristics of Job- Characteristics of Process
Order Costing Costing
➢ Wide-variety of services ➢ Produce large quantities
or products that are quite of similar or
distinct from each other homogeneous products
➢ Cost accumulated by job ➢ Cost accumulated by
process or department for
➢ Unit cost computed by
a given period of time
dividing total job costs by
units produced on that job ➢ Unit cost computed by
dividing process costs of
period by the units
produced in the period
Exxon oil refinery Process
Process or
Coca Cola plant Process
job-order
Custom home builder Job order
costing?
Shop for customizing vans Job order
Television repair shop Job order
Campbell soup plant Process
Advertising agency Job order
Law firm Job order
Hubungan Pengumpulan biaya, Pengukuran
biaya, dan Pembebanan Biaya
Pengumpulan Pengukuran Pembebanan
Biaya Biaya Biaya
Pencatatan Biaya: Klasifikasi Biaya: Pembebanan ke Objek:
BDP 000
Persd Bahan 000
000 000
000
BDP 000
BOP ses 000
Persd Bahan 000
000
BDP 000
BOP ses 000
Gaji & Upah 000
$9,600 Overhead
Estimated
Overhead rate =
Estimated Direct
4,800
Labor Hours
= $2 per direct labor hour
Functional Approach
Pencatatan Depresiasi Mesin Pabrik
000
000 000
000
000 000
000
000
000 000
000
000 000
000
000
Akhir periode
000 000
Ditentukan
dg tarip
A job-cost sheet is a
document used to
accumulate the cost for
Job Cost Sheet
a specific job in a job-
July 1
3
Direct M aterials
Factory Overhead
July 7 10 dlh x $2 = $ 20
Kartu Perhitungan Harga Pokok Pesanan
PT “LOGAM KUAT”
JL Rajawali no 77 Tlp 13030 Yogyakarta No. : …….
Job Order Cost Sheet
XX
XX XX 8
5 XX 2 HPP
XX 9
3 Rate X
6 BOP db
Gaji Karyawan XX XX
XX XX
XX
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Akuntansi Biaya - Daljono 26
CONTOH KASUS
1. Pembelian Bahan secara tunai Rp 15.000.000
Buku Jurnal
Buku Jurnal
Kartu
Pesanan
Kartu
Pesanan
Jurnal
Krt Pesnn
Buku Jurnal
Buku Jurnal
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Akuntansi Biaya - Daljono 34
Contoh Kasus
Jangan dimasukkan
ke Kartu Pesanan
Kartu Pesanan
Jangan dimasukkan
ke Kartu Pesanan
Kartu Pesanan
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1
Jurnal
Buku Jurnal Pencatatan
2
Jurnal
Klasifikasi
Kartu Pesanan
Kartu Pesanan
http://daljono.multiply,com
Buku Jurnal
BOP ses Rp 1.150.000
Biaya Administrasi Rp 75.000
Kas Rp 1.225.000
Buku Jurnal
BOP ses Rp 42.000
Biaya Administrasi Rp 2.000
Buku Jurnal
Kartu Pesanan
Kartu Pesanan
10.000
Buku Jurnal
BDP Rp 2.046.000
BOP db Rp 2.046.000
Buku Jurnal
Persd Produk Jadi Rp 8.116.000
Barang Dalam Proses Rp 8.116.000
Rp 4.000
Buku Jurnal
BOP db Rp 2.046.000
BOP ses Rp 2.046.000
Buku Jurnal
Laba/Rugi Rp 8.112.000
HPP Rp 8.112.000
Penjualan Rp 13.391.400
Laba/Rugi Rp 13.391.400
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Akuntansi Biaya - Daljono 51
Soal 3-5 Dalj
TG NO NAMA AKUN POS DEBIT CREDIT
L BUK T
TI REF
1 1 Persediaan bahan 10.000.000
Kas 10.000.000
2 2 BDP-BBB 3.250.000
BOP-S 150.000
7 7 BDP-BTKL 8.250.000
BOP SES 400.000
Biaya Administrasi 500.000
Biaya Pemasaran 650.000
Gaji dan upah 9800.000
8 8 BOPses 1.250.000
Biaya Administrasi 75.000
Kas 1.325.000
9 9 Gaji dan upah 10.100.000
kas 10.100.000
10 10 BOP S 1.250.000
Kas 1.250.000
TG NO NAMA AKUN POST DEBIT CREDIT
L BUK REF
TI
11 11 BOP S 50.000
Biaya Administrasi 4.000
Akm.Depresiasi Mesin 35.000
Akm.Depresiasi Gedung 19.000
12 12 BDP-BTKL 8.250.000
BOP-S 400.000
Gaji dan Upah 8.650.000
13 13 BDP BOP (pes #1=27500 x90 4.545.000
=2475.000
+pes #2=23000x90=2070.000)
BOP 4.545.000
Dibebankan
14 14 Persediaan Barang Jadi 19.975.000
BDP BBB 3.750.000
BDP BTKL 13.750.000
TG NO NAMA AKUN POST DEBIT CREDIT
L BUK REF
TI
HPP 19.975.000
Persediaan Barang Jadi 19.975.000
Piutang Dagang 33.957.500
Penjualan 33.957.500
16 16 Persediaan BDP 16.070.000
BDP-BBB 2.500.000
BDP-BTKL 11.500.000
BDP- BOP 2.070.000
BOP db 4.545.000
BOP - S 4.545.000
HPP 30.0000
BOP-S 30.0000
Penjualan 33.957.500
L/R 33.957.500
L/R 20.005.000
HPP 20.005.000
15 15 HPP 19.975.000
L/R 2.579.000
Biaya Administrasi 1.229.000
Biaya Pemasaran 1.350.000