BAB V

METODE HARGA POKOK PESANAN

Karakteristik Job Order

 Melayani pesanan yang bentuknya tergantung keinginan pemesan.
 Produksinya terputus-putus
 By. Produksi dikumpulkan untuk setiap pesanan, dgn menggunakan
metode harga pokok pesanan

Pencatatan Metode Harga Pokok Pesanan

 Akuntansi By Bahan
a. Pembelian Bahan:
Persediaan Bahan Baku xx
Hutang Dagang xx

b. Pengembalian BB:
Hutang Dagang xx
Persediaan BB xx

c. Potongan Pembelian:
Hutang Dagang xx
Persediaan BB xx
Kas xx

d. Pemakaian Bahan:
Persed BDP – By BB xx
Persediaan BB xx

BOP Sesungguhnya xx
Persediaan BB xx

 Akuntansi By Tenaga Kerja

a. Pembayaran Gaji dan Upah:
Hutang Gaji dan Upah xx
Kas xx
 b. Distribusi Gaji dan Upah:
Persediaan BDP – By TK xx
BOP Sesungguhnya xx
By. Pemasaran xx
By. Adm dan umum xx
Gaji dan Upah xx

 Akuntansi By Overhead Pabrik

a. Pembebanan BOP pada Pesanan:
Pers. BDP – BOP xx
BOP Dibebankan xx

b. Pengumpulan BOP yang Sesungguhnya:

BOP Sesungguhnya xx
BOP Sesungguhnya xx
Persediaan Bahan xx
Berbagai rek yang
Gaji dan Upah xx
Dikreditkan xx
Hutang …… xx
Ak. Penyusutan xx

c. Perlakuan Selisih BOP:

BOP Dibebankan xx
BOP Sesungguhnya xx

 Akuntansi Produk Selesai dan Produk Dalam Proses Akhir

a. Produk Selesai:
Persediaan Barang Jadi xx
BDP – By BB xx
BDP – By TKL xx
BDP – BOP xx

b. Produk Dalam Proses:

Persediaan BDP xx
BDP – By BB xx
BDP – By TKL xx
BDP – BOP xx

 Akuntansi Penjualan atau Penyerahan Produk ke Pemesan

a. Dari gudang ke pemesan:
Piutang Dagang xx
Kas xx
Penjualan xx
 b. Mencatat HPP:
HPP xx
Persediaan Brg Jadi xx

Perlakuan Terhadap Unit Rusak, Cacat, Sisa Bahan, dan Ampas

 Akuntansi untuk Unit Rusak

a. Rusak Normal
Alokasikan untuk semua pekerjaan
Persed. Unit yang Rusak xx
BOP yang sesungguhnya xx
Persed. BDP xx

Alokasikan untuk Pekerjaan Khusus

Persed. Unit yang Rusak xx
Persed. BDP xx

b. Rusak Abnormal
Persed. Unit yang Rusak xx
Rugi krn unit yang rusak abnormal xx
Persed. BDP xx

 Akuntansi untuk Unit yang Cacat

a. Cacat Normal
Alokasikan untuk semua pekerjaan
- Unit yg cacat dikerja ulang:
BOP Sesungguhnya xx
BOP dibebankan xx

- BOP dibebankan ke Persed. BDP:

Persed. BDP xx
BOP dibebankan xx

- Pencatatan u/ by listrik:
BOP Sesungguhnya xx
Hutang Dagang xx

- Akhir tahun tutup buku:

BOP dibebankan xx
BOP Sesungguhnya xx
 Alokasikan untuk Pekerjaan Khusus

Persed. BDP xx
Persed. BB xx
Gaji dan Upah xx
BOP dibebankan xx

b. Cacat Abnormal

Rugi krn unit yang cacat abnormal xx

Persed. BDP xx
Gaji dan Upah xx
BOP dibebankan xx

 Akuntansi untuk Sisa Bahan

Alokasikan untuk semua pekerjaan
Kas xx
BOP Sesungguhnya xx

Alokasikan untuk Pekerjaan Khusus

Kas xx
Persediaan BDP xx

 Akuntansi untuk Ampas Bahan

Alokasikan untuk semua pekerjaan
BOP Sesungguhnya xx
Hutang Dagang xx

Alokasikan untuk Pekerjaan Khusus

Persediaan BDP xx
Hutang Dagang xx
 BAB VI
METODE HARGA POKOK PROSES (Normal)

Soal
Departemen A Depatemen B
Unit:
Started in process 60.000 -
Received from Dept. A - 46.000
Transferred to Dept. B 46.000 -
Transferred to finished goods inventory - 40.000
Ending units in process:
Dept A (Direct materials 100% complete; direct labor and
Factory overhead 40% complete) 14.000 -
Dept B (direct labor and Factory overhead 33 % complete) 6.000
Cost:
Direct Materials $ 31.200 $ 0
Direct Labor $ 36.120 $ 35.700
Factory Overhead (Applied) $ 34.572 $ 31.920

Required:
Prepare a cost of production report

Answer:
 Departemen A

(Step 1) Quantities

Units to account for:

Units started in process 60.000
Units accounted for:
Units transferred to next department 46.000
Ending units in process 14,000 60.000

(Step 2) Equivalent Production

Direct Conversion
Materials Costs

Units completed and transferred to next departement 46.00046.000

Ending units in process:
14.000 x 100% complete 14.000 -
14.000 x 40% complete - 5.600
Total equivalent units 60.000 51.600

(Step 3) Costs to account for

Total equivalent units Total Equivalent Equivalent

Costs ÷ Production = Unit Costs
Costs added by department:
Direct Materials $ 31.200 60.000
60.000 51.600$. 0,52
Direct Labor $ 36.12051.600 0.70
Factory Overhead (Applied) $ 34.572 51.600 0,67
Total costs to account for $ 101.892 $ 1.89

(Step 4) Cost accounted for

Transferred to next goods (46.000 x $ 1.89) $ 86.940
Work in process inventory – ending:
Direct materials (14.000 x $ 0.52) $ 7.280
Direct labor (14.000 x 40% x $ 0,70) 3.920
Factory overhad (14.000 x 40% x $ 0,67) 3.752 14.952
Total cost account for $ 101.892

Departemen B
 (Step 1) Quantities

Units to account for:

Units received from preceding department 46.000
Units accounted for:
Units transferred to finished goods inventory 40.000
Ending units in process 6,000 46.000

(Step 2) Equivalent Production

90 Conversion Cost

Units completed and transferred to finished goods inventory 40.000

Ending units in process: 6.000 x 33% complete 2.000
Total equivalent units 42.000

(Step 3) Costs to account for

Total Equivalent Equivalent

Costs ÷ Production = Unit Costs
Cost from preceding department:
Transferred in (46.000 x $1.89) $ 86.940 46.000 $ 1.89

Costs added by departement:

Direct labor $ 35.700 42.000 $ 0.85
Factory Overhead $ 31.920 42.000 $ 0.76
Total costs added $ 67.620 $ 1.61
Total costs to account for $154.560 $ 3.50

(Step 4) Cost accounted for

Transferred to finishd goods inventory (40.000 x $ 3.5) $ 140.000
Work in process inventory – ending:
Costs from preceding department (6.000 x $ 1.89) $ 11.340
Direct labor (6.000 x $ 0,85) 1.700
Factory overhad (6.000 x $ 0,76) 1.520 14.560
Total cost account for $ 154.560
Jurnal:
 Departemen A
Persediaan BDP – Dept A 101.892
Persed. BB 31.200
Gaji dan Upah 36.120
BOP yg dibebankan 34.572

Persediaan BDP – Dept B 86.940

Persed. BDP – Dept A 86.940

 Departemen B
Persediaan BDP – Dept A 67.620
Persed. BB 35.700
BOP yg dibebankan 31.920

Persediaan Barang Jadi 140.000

Persed. BDP – Dept B 140.000
 METODE HARGA POKOK PROSES
(Penambahan Bahan Baku Setelah Dept I)

Soal
Departemen A Depatemen B
Unit:
Started in process 50.000 -
Transferred to Dept. B 40.000 -
Unit added to production 10.000
Transferred to finished goods inventory - 45.000
Ending units in process:
Dept A (Direct materials 100% complete; 20% complete
As to conversion costs) 10.000 -
Dept B (Direct materials 100% complete; 70% complete
As to conversion costs) 5.000
Cost:
Direct Materials $ 150.000 $ 60.000
Direct Labor $ 84.000 $ 48.500
Factory Overhead (Applied) $ 42.000 $ 24.250

Required:
Prepare a cost of production report
Answer:
Departemen A
(Step 1) Quantities

Units to account for:

Units started in process 50.000
Units accounted for:
Units transferred to next department 40.000
Ending units in process 10,000 50.000

(Step 2) Equivalent Production

Direct Conversion
Materials Costs

Units completed and transferred to next departement 40.00040.000

Ending units in process:
10.000 x 100% complete 10.000 -
10.000 x 20% complete - 2.000
Total equivalent units 50.000 42.000

(Step 3) Costs to account for

Total equivalent units
Total Equivalent Equivalent
Costs ÷ Production = Unit Costs
Costs added by department:
60.000 51.600
Direct Materials $ 150.000 50.000 $. 3,00
Direct Labor $ 84.00042.000 2,00
Factory Overhead (Applied) $ 42.000 42.000 1,00
Total costs to account for $ 276.000 $ 6.00

(Step 4) Cost accounted for

Transferred to next goods (40.000 x $ 6,0) $ 240.000
Work in process inventory – ending:
Direct materials (10.000 x $ 3.00) $ 30.000
Direct labor (10.000 x 20% x $ 2,00) 4.000
Factory overhad (10.000 x 20% x $ 1,00) 2.000 36.000
Total cost account for $ 276.000
 Departemen B
(Step 1) Quantities

Units to account for:

Units transfer in 40.000
Units added to production 10.000 50.000
Units accounted for:
Units transferred to finished goods inventory 45.000
Ending units in process
Cc;;okkkKkk 5,000 50.000

(Step 2) Equivalent Production

Direct Conversion
Materials Cost
Units completed and transferred to finished goods inventory 45.000 45.000
Ending units in process:
5.000 x 100% 5.000
5.000 x 70% 3.500
Total equivalent units 45.000 48.500

(Step 3) Costs to account for

Total Equivalent Equivalent

Unit Costs ÷ Production = Unit Costs
Cost from preceding department: 40.000 $ 240.000 40.000 $ 6,00
Unit added in production 10.000
Adjusted units and unit costs 50.000 50.000 $ 4,80

Costs added by departement:

Direct materials $ 60.000 50.000 $ 1,20
Direct Labor $ 48.500 48.500 $ 1,00
Factory Overhead $ 24.250 48.500 $ 0,50
Total costs to account for $372.750 $ 7.50

(Step 4) Cost accounted for

Transferred to finishd goods inventory (45.000 x $ 7.5) $ 337.500
Work in process inventory – ending:
Costs from preceding department (5.000 x $ 4,80) $ 24.000
Direct Materials (5.000 x $ 1,20) 6.000
Direct labor (5.000 x $ 1,00 x 70%) 3.500
Factory overhad (5.000 x $ 0,50 x 70%) 1.750 35.250
Total cost account for $ 372.750
Jurnal:
 Departemen A
Persediaan BDP – Dept A 276.000
Persed. BB 150.000
Gaji dan Upah 84.000
BOP yg dibebankan 42.000

Persediaan BDP – Dept B 240.000

Persed. BDP – Dept A 240.000

 Departemen B
Persediaan BDP – Dept A 132.750
Persed. BB 60.000
Gaji dan Upah 48.500
BOP yg dibebankan 24.250

Persediaan Barang Jadi 337.500

Persed. BDP – Dept B 337.500
 METODE HARGA POKOK PROSES
(PRODUK HILANG AWAL PROSES)

Soal
Departemen A Depatemen B
Unit:
Mulai Proses 1.000 -
Dikirim ke Dept. B 700 -
Unit hilang di awal proses 100 200
Dikirim ke gudang 400
Unit dalam proses akhir:
Dept A (Bhn Baku dan Bhn Penolong 100%;
Biaya Konversi 40% ) 200 -
Dept B (Bhn Penolong 60% ; konversi 50%) 100

Cost:
Bahan Baku $ 22.500 $ -
Bahan Penolong $ 26.100 $ 16.100
Tenaga Kerja $ 35.100 $ 22.500
By Overhead Pabril (Dibebankan) $ 46.800 $ 24.750

Required:
Buatlah Laporan Harga Pokok Proses untuk Dept A dan B
Answer:
Departemen A
(Step 1) Quantities

Units to account for:

Mulai proses 1.000
Units accounted for:
Units dikirim ke dept B 700
Unit dalam proses akhir 200
Unit hilang di awal proses 100 1.000

(Step 2) Equivalent Production

Direct Conversion
Materials Costs

Unit selesai dan ditransfer ke dept B 700 700

Dalam Proses Akhir:
200 x 100% 200
200 x 40% 80

Total equivalent units 900 780

(Step 3) Costs to account for

Total Equivalent Equivalent
Costs ÷ Production = Unit Costs
Costs added by department:
Direct Materials $ 22.500 900 $. 25,00
Auxiliary $ 26.100 900 $ 29,00
Direct Labor $ 35.100 780 $45,00
Factory Overhead (Applied) $ 46.800 780 $ 60,00
Total costs to account for $ 130.500 $ 159.00

(Step 4) Cost accounted for

Transferred to next goods (700 x $ 159,0) $ 111.300
Work in process inventory – ending:
Direct materials (200 x $ 25.00) $ 5.000
Auxiliary (200 x $ 29,00) 5.800
Direct labor (200 x 40% x $ 45,00) 3.600
Factory overhad (200 x40% x $ 60,00) 4.800 19.200
Total cost account for $ 130.500

Departemen B
(Step 1) Quantities
Units to account for:
Units received from preceding department A 700
Units accounted for:
Units transferred to finished goods inventory 400
Ending units in process 100
Unit be lost in beginning process 200 700

(Step 2) Equivalent Production

Direct Conversion
Materials Cost
Units completed and transferred to finished goods inventory 400 400
Ending units in process:
100 x 60% 60
100 x 50% 50
Total equivalent units 460 450

(Step 3) Costs to account for

Total Equivalent Equivalent
Costs ÷ Production = Unit Costs
Cost from preceding department A $ 111.300 $ 159,00
Adjusted units be lost in process:
$ 111.300 : 700 = $ 159
$ 111.300 : (700-200 Kg) = $ 222,6 $ 63,60
$ 111.300 $ 222,60
Costs added by department:
Auxiliary $ 16.100 460 $ 35,00
Direct Labor $ 22.500 450 $50,00
Factory Overhead (Applied) $ 24.750 450 $ 55,00
Total costs to account for $ 63.350 $ 140,00
Total cost cummulative $ 174.650 $ 362,60

(Step 4) Cost accounted for

Transferred to finishd goods inventory (400 x $ 362.6) $ 145.040
Work in process inventory – ending:
Costs from preceding department (100 x $ 222,60) $ 22.260
Auxiliary (100 x 60% x $ 35,00) 2.100
Direct labor (100 x 50% x $ 50,00) 2.500
Factory overhad (100 x 50% x $ 55,00) 2.750 29.610
Total cost account for $ 174.650
 METODE HARGA POKOK PROSES
(PRODUK HILANG AKHIR PROSES)

Soal
Departemen A Depatemen B
Unit:
Started in process 1.000 -
Transferred to Dept. B 700 -
Unit be lost in ending process 100 200
Transferred to finished goods inventory 400
Ending units in process:
Dept A (Direct materials and auxiliary 100% complete;
40% complete as to conversion costs) 200 -
Dept B (Auxiliary materials 60% complete; 50% complete
As to conversion costs) 100
Cost:
Direct Materials $ 22.500 $ -
Auxiliary $ 26.100 $ 16.100
Direct Labor $ 35.100 $ 22.500
Factory Overhead (Applied) $ 46.800 $ 24.750

Required:
Prepare a cost of production report
Answer:
Departemen A
(Step 1) Quantities

Units to account for:

Units started in process 1.000
Units accounted for:
Units transferred to next department 700
Ending units in process 200
Unit be lost in ending process 100 1.000

(Step 2) Equivalent Production

Direct Conversion
Materials Costs

Units completed and transferred to next departement 700 700

Ending units in process:
200 x 100% complete 200
200 x 40% complete 80
Unit be lost in ending process 100 100

Total equivalent units 1.000 880

(Step 3) Costs to account for

Total Equivalent Equivalent
Costs ÷ Production = Unit Costs
Costs added by department:
Direct Materials $ 22.500 1.000 $. 22,50
Auxiliary $ 26.100 1.000 $ 26,10
Direct Labor $ 35.100 880 $39,89
Factory Overhead (Applied) $ 46.800 880 $ 53,18
Total costs to account for $ 130.500 $ 141.67

(Step 4) Cost accounted for

Transferred to next goods (700 x $ 141,67) $ 99.169
Adjusted because unit be lost (100 x $ 141,67) $ 14.167
Cost of unit transferred to Dept B (700 x $ 161,91*)) $ 113.336
Work in process inventory – ending:
Direct materials (200 x $ 22,5) $ 4.500
Auxiliary (200 x $ 26,10) 5.220
Direct labor (200 x 40% x $ 39,89) 3.191
Factory overhad (200 x40% x $ 53,18) 4.254 17.165
Total cost accounted for $ 130.501

*) 161,91 = 113,336/700

Departemen B
(Step 1) Quantities
Units to account for:
Units received from preceding department A 700
Units accounted for:
Units transferred to finished goods inventory 400
Ending units in process 100
Unit be lost in ending process 200 700

(Step 2) Equivalent Production

Direct Conversion
Materials Cost
Units completed and transferred to finished goods inventory 400 400
Ending units in process:
100 x 60% 60
100 x 50% 50
Unit be lost in ending process 200 200
Total equivalent units 660 650

(Step 3) Costs to account for

Total Equivalent Equivalent
Costs ÷ Production = Unit Costs
Cost from preceding department A $ 113.336 $ 161,91
Costs added by department:
Auxiliary $ 16.100 660 $ 24,39
Direct Labor $ 22.500 650 $34,62
Factory Overhead (Applied) $ 24.750 650 $ 38,08
Total costs to account for $ 63.350 $ 97,09
Total cost cummulative $ 176.686 $ 259,00

(Step 4) Cost accounted for

Transferred to finish goods inventory :
Cost from preceding dept A (400 x $ 161.91) $ 64.764
Costs added by department B: (400 x $ 97,09) 38.836
Cost from unit be lost in ending process: (200 x 259,00) $ 51.800
Cost of transferred to finish goods inventory : 200 x 777 *)
$155.400
Work in process inventory – ending:
Costs from preceding department (100 x $ 161,91) $ 16.191
Auxiliary (60 x $ 24,39) 1.463
Direct labor (50 x $ 34,62) 1.731
Factory overhad (50 x $ 38,08) 1.904 21.289
Total cost account for $ 176.689

*) 777 = 155.400/200
 METODE HARGA POKOK PROSES
(METODE RATA-RATA)

Department 1 Department 2
Units:
Beginning units in process:
Direct materials 100 % complete; coversion
Cost 40% complete 4.000
Direct materials 100 % complete; coversion
Cost 20% complete 6.000
Started in process during the period 40.000
Units transferred to Dept 2 35.000
Units added to production 5.000
Transferred to finish goods inventory 44.000
Ending units in process:
Direct materials 100 % complete; coversion
Cost 60% complete 9.000
Direct materials 100 % complete; coversion
Cost 30% complete 2.000

Costs :
Portion of beginning work-in-process inventory
Transferred in $ 0 $ 40.000
Portion of beginning work-in-process inventory
Added by this department:
Direct materials $ 14.000 $ 12.000
Direct labor $ 6.560 $ 10.280
Factory Overhead (applied) $ 11.000 $ 4.600
Total $ 31.560 $ 66.680

Added during the period:

Direct materials $ 140.000 $ 80.000
Direct labor $ 50.000 $ 70.000
Factory Overhead (applied) $ 90.000 $ 40.000
Total $ 280.000 $ 190.000
Answer:
Department 1
(Step 1) Quantities

Units to account for:

Beginning units in process 4.000
Units started in process 40.000 44.000
Units accounted for:
Units transferred to next department 35.000
Ending units in process 9.000 44.000

(Step 2) Equivalent Production

Direct Conversion
Materials Costs

Units completed and transferred to next departement 35.00035.000

Ending units in process:
9.000 x 100% complete 9.000
9.000 x 60% complete 5.400

Total equivalent units 44.000 40.400

(Step 3) Costs to account for

Total Equivalent Equivalent
Costs ÷ Production = Unit Costs
Costs added by department:
Direct Materials
Work-in-process inventory- beginnning $ 14.000
Added during the period $ 140.000
Total $ 154.000 44.000 $ 3,50
Direct Labor
Work-in-process inventory- beginnning $ 6.560
Added during the period $ 50.000
Total $ 56.560 40.400 $ 1,40
Factory Overhead (Applied)
Work-in-process inventory- beginnning $ 11.000
Added during the period $ 90.000
Total $ 101.000 40.400 $ 2,50
Total costs to account for $ 311.560 $ 7,40

(Step 4) Cost accounted for

Transferred to next department (35.000 x $ 7,4) $ 259.000
Work in process inventory – ending:
Direct materials (9.000 x $ 3.50) $ 31.500
Direct labor (9.000 x 60% x $ 1,40) 7.560
Factory overhad (9.000 x60% x $ 2,50) 13.500 52.56
Total cost account for $ 311.560

Departemen 2
(Step 1) Quantities
Units to account for:
Beginning units in process 6.000
Units received from preceding department 1 35.000
Units added to production 5.000 46.000
Units accounted for:
Units transferred to finished goods inventory 44.000
Ending units in process 2.000 46.000

(Step 2) Equivalent Production

Direct Conversion
Materials Cost
Units completed and transferred to finished goods inventory 44.000 44.000
Ending units in process:
2.000 x 100% 2.000 -
2.000 x 30% 600
Total equivalent units 46.000 44.600

(Step 3) Costs to account for

Total Equivalent Equivalent
Unit Costs ÷ Production = Unit Costs
Cost from preceding department:
Work-in-process inventory-
Beginning 6.000 $ 40.000
Transfer in during period 35.000 259.000
Unit added in production 5.000
Adjusted units and unit costs 46.000 $299.000 46.000 $ 6,50

Costs added by departement:

Direct Materials
Work-in-process inventory- beginnning $ 12.000
Added during the period $ 80.000
Total $ 92.000 46.000 $ 2,00
Direct Labor
Work-in-process inventory- beginnning $ 10.280
Added during the period $ 70.000
Total $ 80.280 44.600 $ 1,80
Factory Overhead (Applied)
Work-in-process inventory- beginnning $ 4.600
Added during the period $ 40.000
Total $ 44.600 44.600 $ 1,00
Total costs to account for $ 515.880 $ 11,30

(Step 4) Cost accounted for

Transferred to finished goods inventory (44.000 x $ 11.3) $ 497.200
Work in process inventory – ending:
Costs from preceding department (2.000 x $ 6.5) $ 13.000
Direct materials (2.000 x $ 2,00) 4.000
Direct labor (2.000 x $ 1,80 x 30%) 1.080
Factory overhad (2.000 x $ 1,00 x 30%) 600 18.680
Total cost account for $ 515.880
 METODE HARGA POKOK PROSES
(METODE FIFO)
Answer:
Department 1
(Step 1) Quantities
Units to account for:
Beginning units in process 4.000
Units started in process 40.000 44.000
Units accounted for:
Units transferred to next department 35.000
Ending units in process 9.000 44.000

(Step 2) Equivalent Production

Direct Conversion
Materials Costs

Units completed and transferred to next departement 35.00035.000

( -) Beginning units in process 4.000 4.000
(=) Units started and completed 31.000 31.000
(+) Amount needed to complete beginning work-in-process inventory 0 2.400
(+) Ending units in process 9.000 5.400
Total equivalent units 40.000 38.800

(Step 3) Costs to account for

Total Equivalent Equivalent
Costs ÷ Production = Unit Costs
Work-in-process inventory – beginning $ 31.560
Cost added by department:
Direct Materials 140.000 40.000 $ 3,50000
Direct Labor 50.000 38.800 1,28866
Factory Overhead (Applied) 90.000 38.800 2,31959
Total costs to account for $ 311.560 $ 7,10825

(Step 4) Cost accounted for

Transferred to next department
From beginning inventory:
- Inventory costs $ 31.560
- Direct labor (4.000 x 60% x $ 1,28866) 3.093
- Factory overhead (4.000 x60% x $ 2,31959) 5.567 40.220
From current production:
- Units started and complete (31.000 x $ 7,10825) $ 220.356
Total transferred $ 260.576
Work in process inventory – ending:
Direct materials (9.000 x $ 3.50) $ 31.500
Direct labor (9.000 x 60% x $ 1,28866) 6.959
Factory overhad (9.000 x60% x $ 2,31959) 12.526 50.985
Total cost account for $ 311.560

Departemen 2
(Step 1) Quantities
Units to account for:
Beginning units in process 6.000
Units received from preceding department 1 35.000
Units added to production 5.000 46.000
Units accounted for:
Units transferred to finished goods inventory 44.000
Ending units in process 2.000 46.000
(Step 2) Equivalent Production
Direct Conversion
Materials Costs
Units completed and transferred 44.000 44.000
( -) Beginning units in process 6.000 6.000
(=) Units started and completed 38.000 38.000
(+) Amount needed to complete beginning work-in-process inventory 0 4.800
(+) Ending units in process 2.000 600
Total equivalent units 40.000 43.400

(Step 3) Costs to account for

Total Equivalent Equivalent
Unit Costs ÷ Production = Unit Costs
Cost from preceding department:
Work-in-process inventory-
Beginning 6.000 $ 66.880
Transfer in during period 35.000 260.576 40.000 $ 6,51440
Unit added in production 5.000
Adjusted units and unit costs 40.000 $327.456

Costs added by departement:

Direct Materials 80.000 40.000 2,00000
Direct Labor 70.000 43.400 1,61290
Factory Overhead (Applied) 40.000 43.400 0,92166
Total costs to account for $ 517.456 $ 11,04896

(Step 4) Cost accounted for

Transferred to finished goods inventory:
From beginning inventory:
- Inventory costs $ 66.880
- Direct labor (6.000 x 80% x $ 1,61290) 7.742
- Factory overhead (6.000 x 80% x $ 0,92166) 4.424 79.046
From current production:
- Units started and complete (38.000 x $ 11,04896) $419.860
Total transferred $ 498.906
Work in process inventory – ending:Cost from preceding (2000x6,5)=13.029
Direct materials (2.000 x $ 2,0) 4.000
Direct labor (2.000 x 30% x $ 1,61290) 968
Factory overhad (2.000 x 30% x $ 0,92166) 553 18.550
Total cost account for $ 517.456
AKUNTANSI PRODUK BERSAMA
Pengertian - Pengertian
By Bersama (common cost) by overhead bersama yang harus dialokasikan ke
berbagai departemen, baik yang berdasarkan pesanan maupun
proses

By Produk Bersama (join cost) by yg dikeluarkan sejak saat mula-mula bahan

baku diolah s/d saat berbagai macam produk dapat dipisahkan
identitasnya

By Bergabung  by2 u/ memproduksi dua atau lebih produk yang terpisah dg

fasilitas sama pada saat bersamaan dan dapat diikuti jejak
alirannya ke berbagai produk yg terpisah atas dasar sebab akibat,
atau penggunaan fasilitas. Tidak meliputi by bahan baku, TKL dan
BOP (by2 tidak langsung dalam hubungannya dgn produk yang
dihasilkan).

By bersama dikeluarkan u/ mengolah BB menjadi berbagai macam produk,

misalya produk bersama, produk sampingan, dan produk sekutu.

Produk bersama  dua produk/lebih yang diproduksi serentak. Nilai jual relatif
sama sehingga tidak ada yang dianggap sebagai produk utama
atau sampingan

Produk sampingan  satu produk atau lebih yang nilai jualnya relatif lebih
rendah, yang diproduksi bersama dgn produk lain yang nilai jualnya
lebih tinggi

Produk sekutu dua produk atau lebih yg diproduksi pada waktu yang
bersamaan, tetapi tidak dari kegiatan pengolahan yang sama atau
bahan baku yang sama

Karakteristik Produk Bersama, Produk Sampingan dan Produk Sekutu

Karakteristik Produk Bersama dan Produk Sekutu :

a. merupakan tujuan utama kegiatan produksi
b. harga jual relatif tinggi bila dibandingkan dg produk sampingan yg
dihasilkan pd saat bersamaan
c. dalam mengolah produk bersama tertentu, tidak dapat menghindarkan diri
u/ menghasilkan semua jenis produk bersama.
Karakteristik Produk Sampingan digolongkan sesuai dengan dapat tidaknya
produk tersebut dijual pd saat terpisah dari produk utama :
a. dapat dijual setelah terpisah dari produk utama tanpa memerlukan
pengolahan lebih lanjut
b. memerlukan proses pengolahan lebih lanjut

a. Metode Nilai Jual Relatif

 Digunakan u/ mengalokasikan by bersama kepada produk. Dasar

pemikirannya adalah bahwa harga jual merupakan perwujudan by yang
dikeluarkan dlm mengolah produk tersebut. Harga jual tinggi jk by yg
dikeluarkan jg tinggi

Misalnya PT Merbabu mengeluarkan biaya bersama sebesar Rp 750.000,

untuk produk A, B, C, dan D, dengan jumlah yang dihasilkan A= 15.000 kg,
B= 20.000 kg, C= 25.000 kg dan D= 10.000 kg. Hitunglah alokasi biaya
bersama dan harga pokok produk/unit

Jawab:

Prod Jumlah Harga Nilai Jual Nilai Jual Alokasi By HPProd

uk Prod yg Jual/Unit Relatif Bersama Bersama
Bersa dihasilkan (3)/1.000.000 (4) x 750 rb (5) : (1)
ma (1) (2) (1)x(2)=(3) (4) (5) (6)
A 15.000 kg Rp 10,0 Rp 150.000 15% Rp 112.500 Rp 7,50
B 20.000 kg 17,5 350.000 35% 262.500 13,13
C 25.000 kg 12,0 300.000 30% 225.000 9,00
D 10.000 kg 20,0 Rp 200.000 20% Rp 150.000 15,00
70.000 kg 1.000.000 Rp 750.000

By bersama selama satu periode berjumlah Rp 3.000.000. Harga jual/kg, A =

Rp 400 dan B = Rp 250, produk A setelah terpisah memerlukan by tambahan
Rp 100 dengan jumlah unit yang diproduksi A= 10.000 kg sedangkan B =
6.000. Hitunglah alokasi by bersama setelah pengolahan lebih lanjut!

Jawab :
Prod Hrg By Nilai Jumlah N J x jlh NJ Alokasi HPProd
Bersama Jual pengolahan Jjual yg yg diprod hipotesis By Per kg
perkg stlh terpsh Hipotesis diprod (Rp) relatif Bersama
(Rp) (Rp) (Rp) (kg) (5)=3x4 5 : 4,5 jt (6)x 3 jt 7:4
(1) (2) (3) =1-2 (4) (6) (7) (8)
A 400 100 300 10.000 3.000.000 66,7% 2.000.000 200
B 250 250 6.000 1.500.000 33,3% 1.000.000 167
4.500.000 3.000.000
b. Metode Satuan Phisik
  menentukan harga pokok produk bersama sesuai dengan manfaat yg
ditentukan oleh masing-masing produk

Misalnya 10.000 barrel minyak mentah diolah dan menghasilkan gasoline

2.600 barrel, bensin 200 barrel, kerosin 1.000 barrel, minyak pelumas 300
barrel, minyak bakar 5.000 barel, gas 300 barrel produk-produk lain 400
barrel. Hasil poduksi pengolahan tersebut setelah dikurangi dengan kerugian
200 barrel (akibat susut atau hilang). Hitunglah alokasi harga pokok bahan
bakunya jika harga pokok bahan baku yang dipakai adalah Rp 15.000.000

Jawab :

Produk Kuantitas (tidak Persentase Alokasi Harga

termasuk jumlah Pokok Bahan Baku
yg hilang)
Gasoline 2.600 26,52 Rp 3.978.000
Bensin 200 2.04 306.000
Kerosene 1.000 10,21 1.531.500
Minyak Pelumas 300 3,06 459.000
Minyak Bakar 5.000 51,03 7.645.500
Gas 300 3,06 459.000
Produk-Produk Lain 400 4,08 Rp 512.000
9.800 Rp 15.000.000

c. Metode Rata-Rata By Per Satuan

 digunakan bila produk bersama yang dihasilkan diukur dalam satuan yang
sama.

Perusahaan penggergajian kayu menghasilkan berbagai macam mutu kayu .

data kegiatan perusahaan selama satu periode akuntansi adalah sbb:
Jumlah produksi 762.000 m3 dengan menggunakan by bersama Rp
22.860.000. Kuantitas yang diproduksi, untuk mutu Utama 76.200m 3, No 1 =
381.000 m3, mutu No 2 = 152.400 m3 dan No 3 = 152.400 m3. Hitunglah
HPProd.

Mutu Kayu Kuantitas Rata-Rata By Harga Pokok Produk

Utama 76.200 30.000 Rp 2.286.000
No. 1 381.000 30.000 11.430.000
No. 2 152.400 30.000 4.572.000
No. 3 152.400 30.000 Rp 4.572.000
762.000 Rp 22.860.000
d. Metode Rata-Rata Tertimbang
 Dasar yg dipakai dlm mengalokasikan by bersama adalah kuantitas
produksi dikalikan dengan angka penimbang.

By bersama yg dikeluarkan selama satu periode akuntansi berjumlah Rp

64.500.000. jumlah produk yg dihasilkan A = 40.000, B = 35.000 dan C =
25.000, dengan angka penimbang 3 : 2 : 1. Hitunglah alokasi by bersama !

Jawab :
Produk Kuantitas Angka Penimbang (3) Alokasi By Bersama
(1) (2) = (1) x (2) {(3) : 215.000}x 64,5
A 40.000 3 Rp 120.000 Rp 36.000.000
B 35.000 2 70.000 21.000.000
C 25.000 1 Rp 25.000 Rp 7.500.000
215.000 Rp 64.500.000
TUGAS
1. PT Maju menghasilkan 3 jenis roti, yaitu roti tawar, kismis dan selai. Untuk memproduksi
ketiganya dikeluarkan biaya sebesar Rp 35.000.000. Adapun data produksi sebagai
berikut:
Produk Roti: - Tawar 115.000 kg, dan unit terjual 112.000 kg @ Rp 350
- Kismis 110.000 kg, dan unit terjual 90.000 kg @ Rp 400

- Selei 120.000 kg, dan unit terjual 105.000 kg @ Rp 250

Diminta:
Alokasi by bersamaan dengan menggunakan metode phisik dan hasil penjualan

2. PT Celebes menghasilkan 3 jenis sabun, yaitu bubuk, cair dan padat. Produksi pada
bulan Desember 2000 dengan by bersama Rp 9.800.000 dan produksi masing-masing
sabun sebagai berikut: - Bubuk 200.000 kg, unit terjual 75% @ Rp 1.100
- Cair 115.000 kg, unit terjual 80% @ Rp 1.200
- Padat 125.000 kg, unit terjual 90% @ Rp 1.250

Akan tetapi produksi sabun cair dapat diproses lebih lanjut dengan tambahan biaya Rp
3.150.000 dan akan menghasilkan 230.000 kg serta laku dijual @ Rp 1.500 dengan asumsi
unit terjual 75%

Diminta:
Alokasi By bersama jika sabun cair diproses lebih lanjut dengan menggunakan hasil
penjualan