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  • Diana Azzahra 5211201040 Quiz Akbi

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    1. The document discusses job order costing for Company PT. Berdikari for the month of April 2020. It includes a general journal with transactions recorded and inventory balances at the end of the period. 2. Cost cards are presented for Order A and Order B showing direct materials, direct labor, applied overhead costs and total manufacturing costs. 3. The document also discusses the calculation and application of overhead costs using different allocation bases like direct labor hours and machine hours. It includes journal entries to record overhead application and adjustments.

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    1. The document discusses job order costing for Company PT. Berdikari for the month of April 2020. It includes a general journal with transactions recorded and inventory balances at the end of the period. 2. Cost cards are presented for Order A and Order B showing direct materials, direct labor, applied overhead costs and total manufacturing costs. 3. The document also discusses the calculation and application of overhead costs using different allocation bases like direct labor hours and machine hours. It includes journal entries to record overhead application and adjustments.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    1 views4 pages

    Diana Azzahra 5211201040 Quiz Akbi

    Uploaded by

    Diana azzahra
    1. The document discusses job order costing for Company PT. Berdikari for the month of April 2020. It includes a general journal with transactions recorded and inventory balances at the end of the period. 2. Cost cards are presented for Order A and Order B showing direct materials, direct labor, applied overhead costs and total manufacturing costs. 3. The document also discusses the calculation and application of overhead costs using different allocation bases like direct labor hours and machine hours. It includes journal entries to record overhead application and adjustments.

    Copyright:

    © All Rights Reserved
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    JOB ORDER COSTING (50%)

    1. Buatlah jurnal untuk mencatat tramsaksi selama bulan april 2020


    PT. BERDIKARI
    JURNAL UMUM
    Periode April 2020
    Nomor Nama Akun Debit Kredit
    1 Row Material Rp 76,914,500.00
    Account Payable Rp 76,914,500.00

    2 WIP - Pesanan A Rp 32,500,000.00


    WIP - Pesanan B Rp 27,600,000.00
    Row Material Rp 60,100,000.00

    3 Payroll Rp 54,600,000.00
    Salaries and wadges payable Rp 54,600,000.00
    WIP - Pesanan A Rp 32,500,000.00
    WIP - Pesanan B Rp 22,100,000.00
    Payroll Rp 54,600,000.00

    4 FOH Control Rp 44,501,000.00


    Various Account Rp 44,501,000.00

    5 WIP - Pesanan A Rp 20,000,000.00


    WIP - Pesanan B Rp 22,000,000.00
    Applied FOH Rp 42,000,000.00

    6 Finished Job Pesanan A Rp 99,400,000.00


    WIP Job Pesanan A Rp 99,400,000.00

    7-

    8 Account receivable Rp 23,234,400.00


    Sales Rp 23,234,400.00
    COGS Rp 16,596,000.00
    Finished Goods Pesanan C Rp 16,596,000.00

    TOTAL Rp 471,945,900.00 Rp 471,945,900.00

    Rp 6,638,400.00
    2. Buatlah kartu harga pokok pesanan untuk pesanan A dan B
    KARTU HARGA POKOK PESANAN A
    DNA Cost DL Cost Applied Cost Total Cost
    Rp 20,900,000.00
    Rp 32,500,000.00 Rp 26,000,000.00 Rp 20,000,000.00 Rp 78,500,000.00
    Rp 99,400,000.00

    DIREDT MATERIALS WIP PESANAN A


    Rp 4,491,000.00 Rp 60,100,000.00 Rp 20,900,000.00 Rp 99,400,000.00
    Rp 76,914,500.00 Rp 32,500,000.00
    Rp 81,405,500.00 Rp 26,000,000.00
    Rp 21,305,500.00 Rp 20,000,000.00
    Rp 99,400,000.00
    WIP PESANAN B Rp -
    Rp 27,600,000.00
    Rp 28,600,000.00 FINISHED GOODS PESANAN C
    Rp 22,000,000.00 Rp 16,596,000.00
    Rp 78,200,000.00

    SALDO AKHIR
    Persediaan Bahan Baku Rp 21,305,500.00
    Persediaan Barang dalam Prose (Pesanan B) Rp 78,200,000.00
    Persediaan Barang Jadi ( Pesanan ) Rp 16,596,000.00
    TOTAL Rp 116,101,500.00
    A TARIF OVERHEAD SEMUA DEPARTEMEN
    Berdasarkan Jam Kerja Langsung
    BOP Rp 72,000,000.00
    = = Rp 342.86
    JAM KERJA LANGSUNG Rp 210,000.00

    Berdasarkan Jam Mesin


    BOP Rp 72,000,000.00
    = = Rp 2,250.00
    JAM MESIN Rp 32,000.00

    B JAM MESIN SESUNGGUHNYA 30.000 JAM


    Berdasarkan Jam Mesin
    BOP Rp 72,000,000.00
    = = Rp 2,250.00
    JAM MESIN Rp 32,000.00

    BOP DIBEBANKAN
    Rp. 2250 * 30.000 Rp 67,500,000.00
    C JURNAL
    1 Biaya overhead Dibebankan
    WIP Rp 67,500,000.00
    APPLIED FOH Rp 67,500,000.00

    2 Biaya overhead sesungguhnya sebesar Rp. 72.000.000


    FOH CONTROL Rp 72,000,000.00
    VARIOUS ACCOUNT Rp 72,000,000.00

    3 Penutupan BOP di bebankan


    APPLIED FOH Rp 67,500,000.00
    FOH CONTROL Rp 67,500,000.00

    4 Selisih BOP ke COGS


    APPLIED FOH Rp 67,500,000.00
    COGS Rp 4,500,000.00
    FOH CONTROL Rp 72,000,000.00

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