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    Tugas AEB 1

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    Dhimas Wachid Nur Saputra
    This document summarizes the cost of goods sold calculations for two departments (Department I and Department II) of PT Banyumili. Department I reports that 1,250 units entered the production process, 500 units were transferred to Department II, and 100 units remained as final work in process inventory. Total costs of Rp12,661,662.50 were allocated based on equivalent production units. Department II received 950 units from Department I. After production, 750 units were transferred out and 150 units remained as final work in process inventory. Total costs of Rp20,776,101 were allocated based on equivalent production units. The document provides production quantities, cost allocations, and calculations of

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    Tugas AEB 1

    Uploaded by

    Dhimas Wachid Nur Saputra
    140 views6 pages
    This document summarizes the cost of goods sold calculations for two departments (Department I and Department II) of PT Banyumili. Department I reports that 1,250 units entered the production process, 500 units were transferred to Department II, and 100 units remained as final work in process inventory. Total costs of Rp12,661,662.50 were allocated based on equivalent production units. Department II received 950 units from Department I. After production, 750 units were transferred out and 150 units remained as final work in process inventory. Total costs of Rp20,776,101 were allocated based on equivalent production units. The document provides production quantities, cost allocations, and calculations of

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    Analisis Estimasi Biaya

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    This document summarizes the cost of goods sold calculations for two departments (Department I and Department II) of PT Banyumili. Department I reports that 1,250 units entered the production process, 500 units were transferred to Department II, and 100 units remained as final work in process inventory. Total costs of Rp12,661,662.50 were allocated based on equivalent production units. Department II received 950 units from Department I. After production, 750 units were transferred out and 150 units remained as final work in process inventory. Total costs of Rp20,776,101 were allocated based on equivalent production units. The document provides production quantities, cost allocations, and calculations of

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    140 views6 pages

    Tugas AEB 1

    Uploaded by

    Dhimas Wachid Nur Saputra
    This document summarizes the cost of goods sold calculations for two departments (Department I and Department II) of PT Banyumili. Department I reports that 1,250 units entered the production process, 500 units were transferred to Department II, and 100 units remained as final work in process inventory. Total costs of Rp12,661,662.50 were allocated based on equivalent production units. Department II received 950 units from Department I. After production, 750 units were transferred out and 150 units remained as final work in process inventory. Total costs of Rp20,776,101 were allocated based on equivalent production units. The document provides production quantities, cost allocations, and calculations of

    Copyright:

    © All Rights Reserved
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    Download as docx, pdf, or txt
    of 6

    PT “BANYUMILI”

    LAPORAN HARGA POKOK PRODUKSI


    DEPARTEMEN I
    Daftar Kuantitas Fisik :
    Unit masuk Proses 1250
    Produk Selesai ditransfer ke Dept. II 500
    PDP akhir (BB 100%,BK 40%) 100
    Produk hilang awal proses 150 +
    1250
    Biaya dibebankan di dept I :
    Jumlah Biaya Unit Produk Ekuivanlensi Biaya/UPE
    BB Rp 4.406.250 950+225 x 100% = 1.175 Rp 3.750
    BTK Rp 3.851.948 950+225 x65% = 1.096,25 Rp 3.513,75
    BOP RP 3.851.948 + 950+225 x65% = 1.096,25 Rp 3.513,75 +
    Rp 12.110.146 Rp 10.777,5
    Harga Pokok Produksi
    HP Produk Selesai ditransfer ke dept II : 950 x Rp 10.755,5 = 10.236.725
    HP PDP akhir :
    BB : 225 x Rp 3.750 x 100% = Rp 843.750
    BTK : 225 x Rp 3.513,75 x 65% = Rp 790.593,75
    BOP : 225 x Rp 3.513,75 x 65% = Rp 790.593,75 +
    Rp 2.424.937,5 +
    Jumlah pertanggung jawaban biaya di departemen I Rp 12.661.662,5
    PT “BANYUMILI”
    LAPORAN HARGA POKOK PRODUKSI
    DEPARTEMEN II
    DAFTAR KUANTITAS FISIK
    Masuk Proses 950
    Produk Selesai ditransfer ke Gudang 750
    PDP akhir bl (BB:100%, BK: 50%) 150
    Produk hilang awal proses 50 +
    950
    PEMBEBANAN BIAYA :

    BIAYA JUMLAH UPE Biaya/UPE


    HPdrDept I Rp 141.000 750+(150x100%) = 900 Rp 11.374,14
    BTK Rp 890.625 750+(150X75%) = 862,5 RP 6.387,5
    BOP RP 1.068.750 750+(150X75%) = 862,5 RP 6.387,5
    Rp 21.255.163 RP 24.199,14
    HARGA POKOK PRODUKSI
    Produk Jadi ditransfer ke gudang 750 X 24.149,14 = Rp 18.111.855
    Persediaan PDP akhir bulan :
    HP dr dep I 150 x 11.374,14 = Rp 1.706.121
    BTK 150 x 6.387,5 x 50 % = Rp 479.062,5
    BOP 150 x 6.387,5 x 50 % = Rp 479.062,5 +
    Harga Pokok Produk Dalam Proses Rp 2.664.246
    +
    Jumlah pertanggungjawaban Rp. 20.776.101
    NO Rekening Debit Kredit
    1 Pemakaian Bahan
    BDP-BB-Dept I Rp 4.406.250
    Persd Bahan Rp 4.406.250
    2 Pencatat BTK
    Gaji & Upah Rp 9.361.167
    Hutang Gaji dan Upah Rp 9.361.167
    3 Distribusi BTK
    BPD-BTK-Dept I Rp 3.851.948
    BPD-BTK-Dept II Rp 5.509.219
    Gaji & Upah Rp 9.361.167
    4 Mencatat timbulnya BOP
    BOP Rp 9.361.167
    Berbagai Rekening Rp 9.361.167
    5 Pembebanan BOP ke Departemen
    BDP-BOP-Dept I Rp 3.851.948
    BDP-BOP-Dept II Rp 5.509.219
    BOP Rp 9.361.167
    6 Transfer Produk jadi ke Departemen II
    BDP-HPdrDept I-Dept II Rp 10.236.725
    BDP-BB-Dept I Rp 3.562.500
    BDP-BTK-Dept I Rp 3.338.062
    BDP-BOP-Dept I Rp 3.338.062
    Perhitungan
    BB 950 x Rp 3.750 = Rp 3.562.500
    BTK 950 x Rp 3.513,75 = Rp 3.338.062
    BOP 950 x Rp 3.513,75 = Rp 3.338.062 +
    Rp 10.238.624
    7 Mencatat Persediaan PDP akhir di Dept I
    Persd PDP-Dept I Rp 2.424.937,5
    BDP-BB-Dept I Rp 843.750
    BDP-BTK-Dept I Rp 790.593,75
    BDP-BOP-Dept I Rp 790.593,75
    8 Mencatat Transfer Produk Jadi ke Gudang
    Persd produk jadi
    BDP-HPdrDept I-Dept II
    BDP-BTK-Dept II
    BDP-BOP-Dept II
    Perhitungan
    BDP-HPdrDept I-Dept II 950 x Rp 3.750 = Rp 3.562.500
    BDP-BTK-Dept II 950 x Rp 3.513,75 = Rp 3.338.062
    BDP-BOP-Dept II 950 x Rp 3.513,75 = Rp 3.338.062 +
    Rp 10.238.624
    9 Mencatat Persed PDP akhir
    Persd PDP-Dept II Rp 3.622.371
    BDP-HPdrDept I-Dept II Rp 1.706.121
    BDP-BB-Dept II Rp -
    BDP-BTK-Dept II Rp 958.125
    BDP-BOP-Dept II Rp 958.125
    PT “BANYUMILI”
    LAPORAN HARGA POKOK PRODUKSI
    DEPARTEMEN I
    Daftar Kuantitas Fisik :
    Unit masuk Proses 1250
    Produk Selesai ditransfer ke Dept. II 500
    PDP akhir (BB 100%,BK 40%) 100
    Produk hilang akhir proses 150 +
    1250
    Biaya dibebankan di dept I :
    Jumlah Biaya Unit Produk Ekuivanlensi Biaya/UPE
    BB Rp 4.406.250 950+225 x 100% + 150 = 1.325 Rp 3.325,47
    BTK Rp 3.851.948 950+225 x65% + 150 = 1.246,25 Rp 3.090,83
    BOP RP 3.851.948 + 950+225 x65% + 150 = 1.246,25 Rp 3.090,83 +
    Rp 12.110.146 Rp 9.507,13
    Harga Pokok Produksi
    Produk Selesai di transfer ke dept II :
    500 x Rp 9.507,13 = Rp 4.753.565
    Penyesuaian 100 x Rp 9.507,13 = Rp 950.713 +
    Setelah disesuaikan 500 @ Rp 11.408,556 = Rp 5.704.278
    Persediaan PDP akhir bulan :
    BB : 225 x Rp 3.325,47 x 100% = Rp 748.230,75
    BTK : 225 x Rp 3.090,83 x 65% = Rp 452.033,89
    BOP : 225 x Rp 3.090,83 x 65% = Rp 452.033,89 + Rp 1.652.298,53 +
    Rp 1.658.002,8
    PT “BANYUMILI”
    LAPORAN HARGA POKOK PRODUKSI
    DEPARTEMEN II
    DAFTAR KUANTITAS FISIK
    Masuk Proses 950
    Produk Selesai ditransfer ke Gudang 750
    PDP akhir bl (BB:100%, BK: 50%) 150
    Produk hilang akhir proses 50 +
    950
    PEMBEBANAN BIAYA :

    BIAYA JUMLAH UPE Biaya/UPE


    HPdrDept I Rp 141.000 750+150+(150x100%)=1050 Rp 134,28
    BTK Rp 890.625 750+150+(150X75%)=1012,5 Rp 879,62
    BOP Rp 1.068.750 750+150+(150X75%)=1012,5 Rp 1.055,55
    Rp 21.255.163 RP 2.069,45
    HARGA POKOK PRODUKSI
    Produk Jadi ditransfer ke gudang
    HP Produk Jadi 750 x Rp 2.069,45 = Rp 1.552.087,5
    HP Produk Hilang 50 x Rp 2.069,45 = Rp 103.472,5 +
    Harga Produk Jadi 350 @ Rp 4.730,17 = Rp 1.655.560 +
    Harga Pokok PDP akhir bulan (350)
    HP dari Dept I 150 x Rp 134,28 = Rp 20.142
    BTK 150 x Rp 879,62 = Rp 131.943
    BOP 150 x Rp 1.055,55 = Rp 158.332,5 +
    Rp 310.417,5 +
    Rp 1.965.977,5
    PT. BANYUMILI
    BUKU JURNAL UMUM
    NO REKENING Debit Kredit
    1 Pemakaian bahan
    BPD-BB-Dept I Rp 4.406.250
    Persd Bahan Rp 4.406.250
    2 Pencacatan BTK
    Gaji & Upah Rp 9.361.167
    Hutang Gaji & Upah Rp 9.361.167
    3 Distribusi BTK
    BDP-BTK-Dept I Rp 3.851.948
    BDP-BTK-Dept II Rp 5.509.219
    Gaji & Upah Rp 9.361.167
    4 Mencatat timbulnya BOP
    BOP Rp 9.361.167
    Berbagai rekening Rp 9.361.167
    5 Pembebanan BOP ke departemen
    BDP-BOP-Dept I Rp 3.851.948
    BDP-BOP-Dept II Rp 5.509.219
    BOP Rp 9.361.167
    6 Transfer produk jadi ke Dept II
    BDP-HPdrDept I-Dept II Rp 1.655.560
    BDP-BB-Dept I Rp 2.992.923
    BDP-BTK-Dept I Rp 2.781747
    BDP-BOP-Dept I Rp 2.781747
    Keterangan :
    Biaya Satuan Transfer Hilang
    750 150 Jumlah
    BDP-BB-Dept I Rp 3.325,47 Rp 2.494.102,5 Rp 498.820,5 Rp 2.992.923
    BDP-BTK-Dept I Rp 3.090,83 Rp 2.318.122,5 Rp 463.624,5 Rp 2.781747
    BDP-BOP-Dept I Rp 3.090,83 Rp 2.318.122,5 Rp 463.624,5 Rp 2.781747
    Rp 9.507,13 Rp 7.130.347,5 Rp 1.426.069,5 Rp 8.556.417

    NO REKENING Debit Kredit


    7 Mencatat Persediaan PDP akhir di Dept 1
    Persd PDP-Dept I Rp 1.652.298,53
    BDP-BB-Dept I Rp 748.230,75
    BDP-BTK-Dept I Rp 452.033,89
    BDP-BOP-Dept I Rp 452.033,89
    8 Mencatat Transfer Produk Jadi ke Gudang

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