Nama : Anisa Yuniarti

NIM : 41033403200012
Kelas : Akuntansi A
Mata Kuliah : Akuntansi Manajemen
Dosen : Hj. Sri Suharti, SE., Ak., MM., CA

Data akhir oktober :

DM DL OH Total Status

Job 279 $50.000 $15.000 $30.000 $95.000 FG

Job 283 20.000 5.000 10.000 35.000 WIP

Job 282 60.000 20.000 40.000 120.000 WIP

Data akhir November :

DM DL OH Total Status

Job 279 $50.000 $15.000 $30.000 $95.000 shipped

Job 281 25000 8000 16000 49000 shipped

Job 282 62000 21000 42000 125000 shipped

Job 283 30000 20000 40000 90000 shipped

Job 284 80000 30000 60000 170000 shipped

Job 285 15000 10000 20000 45000 shipped

Hitung saldo akhir Nop :
1. Berapa persediaan bahan baku.
2. Berapa persediaan WIP
3. Berapa persediaan barang jadi
4. Berapa harga biaya produksi dalam bulan nopember.
5. Berapa harga pokok produk siap dijual dalam bulan nop.

Jawab :

1. Persediaan bahan baku

Raw material inventory

$20.000 Job 279 $50.000
60.000 Job 281 25.000
Job 282 62.000
Bal. 182.000 Job 283 30.000
Job 284 80.000
Job 285 15.000
$262.000

Factory Labor
$5.000 Job 279 $15.000
$20.000 Job 281 8.000
Job 282 21.000
Bal. 79.000 Job 283 20.000
Job 284 30.000
Job 285 10.000
$104.000

Manufacturing overhead
$10.000 Job 279 $30.000
50.000 Job 281 16.000
Job 282 42.000
Bal. 158.000 Job 283 40.000
Job 284 60.000
Job 285 20.000
$208.000
 2. Persediaan WIP

Work in Process Inventory

$80.000 $155.000
25.000
50.000

3. Persediaan barang jadi

Finished goods inventory

$155.000 $155.000

4. Biaya produksi dalam bulan nopember

Cost production
$155.000 $155.000

5. Harga pokok produk siap dijual dalam bulan nop

Cost of good sold

$155.000