JOB ORDER

COSTING
Presented by
Khusnul Prasetyo
Learning Objectives
3. Mengilustrasikan pencatatan transaksi (penjurnalan)
pada perusahaan manufaktur.
1. Pembelian bahan baku:
Pencatatan JURNAL - Perusahaan Manufaktur
5a. Memasukkan TKL ke proses:
Persediaan Bahan Baku
Persediaan
Kas /Barang
HutangDlm Proses
usaha
Hutang Gaji Kas dan SD lain Persediaan Bahan Tenaga Kerja Overhead Pabrik
2. Memasukkan BB ke proses Baku Langsung
1
5b. Membayar gaji TKL
Persediaan Brg Dlm Proses 5
HutangPersed
gaji Bahan Baku 6
Kas 2
3. Menransfer brg yang jadi
6a. Memasukkan OH ke proses Proses Produksi / Persed
Persediaan Brg Jadi
(mencatat OH Applied): Brg Dlm Proses
Persed Brg Dlm Proses
Persediaan Barang Dlm Proses
4.a Mencatat penjualan
Pengendali OH 3
Kas / Piutang usaha
6b. Mencatat OH riil / aktual
Penjualan
Pengendali
4b. MencatatOH
HPP 4 Penjualan kepada Persediaan
“tergantung” akunnya Piutang Usaha Pelanggan Barang Jadi
Harga pokok penjualan
Persed Brg Jadi
Entri Jurnal
Akuntansi
Job Order Costing
Pabrik
Pabrik Sepatu
Sepatu &
& Tas
Tas Johnson
Johnson
(Johnson
(Johnson Leathergoods)
Leathergoods)
 Johnson
Johnson Leathergoods
Leathergoods

1 Persediaan Bahan Baku 2 500 00

The receiving report and the invoice are
Hutang usaha 2 500 00
used to record the receipt of the
merchandise and to control the payment.

1. Membeli bahan baku senilai

$2,500 secara kredit.
 Johnson
Johnson Leathergoods
Leathergoods

2 Pers. Barang Dlm Proses 1 500 00

The receiving report and the invoice are
Persediaan Bahan Baku 1 500 00
used to record the receipt of the
merchandise and to control the payment.

2. Bahan baku senilai $1,500 digunakan

dalam proses produksi. (dari formulir
permintaan bahan baku)
 Johnson
Johnson Leathergoods
Leathergoods

3 Pers. BDP 1 530 00

The receiving report and the invoice are
Hutang Gaji & Upah 1 530 00
used to record the receipt of the
merchandise and to control the payment.

3. Tenaga kerja senilai $1,530 dibebankan

dalam proses produksi. (dari time
ticket)
 Johnson
Johnson Leathergoods
Leathergoods

4 Persediaan BDP 340 00

The receiving report and the invoice are
Pengendali OHP 340 00
used to record the receipt of the
merchandise and to control the payment.

4. Overhead pabrik dibebankan

menggunakan tarif $2 per jam TKL hour.
Total 170 jam TKL telah digunakan dalam
proses produksi.
 Johnson
Johnson Leathergoods
Leathergoods
5 Pengendali OHP 415 00
The receiving report and the invoice are
Sewa di bayar di muka (peralatan)
used
200to00record the receipt of the
merchandise
Kas and to control the payment. 50 00
Akumulasi Depresiasi
100 00
Hutang gaji dan upah
5. Overhead
65 00 aktual yang terjadi sejumlah
$415 yang terdiri atas: sewa peralatan
pabrik $200 (kr: sewa di byr di muka);
beban listrik $50; depresiasi pabrik $100;
beban tenaga kerja tak langsung $65.
 Johnson
Johnson Leathergoods
Leathergoods

6 Persediaan barang jadi 2 320 00

The receiving report and the invoice are
Persediaan Barang dlm proses 2 320 00
used to record the receipt of the
merchandise and to control the payment.

6. Tas kulit X senilai $ 2,320 telah selesai diproses

dan ditransfer ke persediaan barang jadi.
 Johnson
Johnson Leathergoods
Leathergoods

7 Harga Pokok Penjualan 2 320 00

The receiving report and the invoice are
Persediaan Barang Jadi 2 320 00
used to record the receipt of the
merchandise and to control the payment.
7 Piutang Usaha 3 480 00
Penjualan 3 480 00

7. Tas kulit X diserahkan ke pemesan dengan

marjin keuntungan 50% dari total biaya.
 Johnson
Johnson Leathergoods
Leathergoods
8 Harga pokok penjualan 75 00
The receiving report and the invoice are
Pengendali overhead 75 00
used to record the receipt of the
merchandise and to control the payment.

8. Selisih overhead dibebankan ke harga pokok

penjualan.
Pengendali Overhead

(5) 415 (4) 340

bal. 75
(8) 75
 Johnson
Johnson Leathergoods
Leathergoods
Pers. BB

(1) 2,500

(1) Pembelian BB
 Johnson
Johnson Leathergoods
Leathergoods
Pers. BB Pers. BDP

(1) 2,500 (2) 1,500 (2) 1,500

(2) Penggunaan BB
 Johnson
Johnson Leathergoods
Leathergoods
Pers. BDP Hutang Gaji & Upah

(2) 1,500 (3) 1,530

(3) 1,530

(3) Pembebanan Tenaga Kerja Langsung

 Johnson
Johnson Leathergoods
Leathergoods
Pers. BDP Pengendali Overhead

(2) 1,500 (4) 340

(3) 1,530
(4) 340

(4) Pengakuan Overhead dibebankan

 Johnson
Johnson Leathergoods
Leathergoods
Pers. BDP Pengendali Overhead

(2) 1,500 (5) 415 (4) 340

(3) 1,530
(4) 340

(5) Pengakuan overhead aktual

 Johnson
Johnson Leathergoods
Leathergoods
Pers. BDP Pers. Barang Jadi

(2) 1,500 (6) 2,320 (6) 2,320

(3) 1,530
(4) 340

(6) Transfer Pesanan Tas Kulit X ke Pers.

Barang Jadi
 Johnson
Johnson Leathergoods
Leathergoods
Pers. Barang Jadi Harga pokok penjualan

(6) 2,320 (7) 2,320 (6) 2,320

Piutang Usaha Penjualan

(7) 3,480 (7) 3,480

(7) Penyerahan pesanan / penjualan Tas

Kulit X
 Johnson
Johnson Leathergoods
Leathergoods
Pengendali Overhead Harga pokok penjualan

(5) 415 (4) 340 (7) 2,320

(8) 75 (8) 75

(8) Pembebanan selisih (menolkan

kembali) Overhead ke harga pokok
penjualan
Bagian Kedua
Fin